古典制 meaning in Chinese

classical conditioning

The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax
经过对“古典制”和“溯源制”进行比较，发现“古典制”由于未消除重复课税而带来税收公平和效率的损失。
The tax system based on income tax as the main tax category is the medium - term goal in our tax construction . now , we select the classical income tax and it leads many disadvantages . so the actual tax system must be reformed to avoid the double taxation on investors " earnings
以所得税为主体税种的税制结构是大陆税制建设的中期目标之一，目前，企业所得税和个人所得税采用的是“古典制”的形式，两税分立且未建立起协调机制，经济性重复课税的弊端将日益突出，造成公平与效率的损失，影响税制整体功能的发挥。