tax statutes meaning in Chinese
税收法
Examples
- The civil tax statutes of a political subdivision , be it a country , province , or city , are primarily designed to generate funds for the operation of that political subdivision
政府部门，不管是一个国家、一个省或者是一个市，制定税收民事法律规范的目的都是为政府的运作筹集资金。 - In the mean time , the author also analyses some of the effective tax statutes relating to land and house , pointing out some existing problems in these tax statutes . in the part four , the author devises some practical ways on how to reconstruct the tax system on real estate . these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute > , prevent forestall of land and house
在此基础上，第四部分提出了将不动产取得、保有、转移等环节全面纳入税收调控范围，认为应当在取消农业税、特产税和三提五统等农村税费项目，对房地产有关税费进行清理后，将现行《城镇土地使用税条例》修改为《土地使用税条例》 ；将《房产税暂行条例》和《房地产税暂行条例》取消后，制定《房产税条例》 ；将《耕地占用税暂行条例》改为《农用土地占用税条例》 ；修改《契税条例》 ；制定《房地产空置税条例》 ，开征土地空置税，限止闲置行为，增加财政收入。