英語專業(yè)詞匯拼寫大賽方案-資料下載頁
2024-11-16 00:23本頁面
【正文】 限：中央稅Central Tax；地方稅Local Tax；中央地方共享稅Shared Tax）課稅對象：商品勞務(wù)稅（銷售稅）Goods and Services Tax；所得稅Ine Tax；財產(chǎn)稅Property Tax；資源稅resource tax 稅收要素：納稅人：納稅人（納稅義務(wù)人）Tax Payer；負稅人Tax Bearer；扣繳義務(wù)人Withholding Agent課稅對象Object of Taxation稅基Tax Base稅目Item of Tax稅率：稅率結(jié)構(gòu):Tax rate structure 稅率等級：Tax bracket定額稅率固定稅率，F(xiàn)ixed Tax Rate；比例稅率Proportional Tax Rate；累進稅率Progressive Tax Rate全額累進稅率（Progressive tax rate in excess of total amount）超額累進稅率（Progressive tax rate in excess of specific amount）名義稅率（表列稅率）Nominal Tax Rate；實際稅率（有效稅率）、實際負擔(dān)率,Effective Tax Rate累退稅率Regressive tax rate邊際稅率marginal tax rate；平均稅率average tax rate納稅環(huán)節(jié)impact point of taxation納稅期限tax day；the assessable period for tax payment、納稅地點tax payment place減免稅（稅收優(yōu)惠）,tax preference起征點tax threshold免征額（費用扣除）tax deduction稅收中性tax neutrality預(yù)算約束線budget constraint無差異曲線indifference curve收入效應(yīng)ine effect替代效應(yīng)substitution effect稅收超額負擔(dān)deadweight lose。Excess Burden：消費者剩余consumer surplus 生產(chǎn)者剩余producer surplus需求價格彈性price elasticity of demand供給價格彈性price elasticity of supply洛倫茨曲線lorenz curve基尼系數(shù)gini coefficient稅收乘數(shù)Multiplier theory稅收自動穩(wěn)定機制automatic stabilizers——內(nèi)在穩(wěn)定器builtin stabilizers穩(wěn)健的財政政策：Prudent fiscal policy積極的財政政策：Proactive fiscal policy擴張性財政政策：Loose or expansionary policy緊縮性財政政策：Tight or contractionary policy稅負轉(zhuǎn)嫁和歸宿：稅收負擔(dān)Tax Burden稅負轉(zhuǎn)嫁Tax Shifting稅收歸宿Tax Incidence：法定歸宿Legal Incidence；經(jīng)濟歸宿Economic Incidence 逃漏稅Tax Evasion 偷稅：tax dodging最優(yōu)稅收optimal taxation前轉(zhuǎn)Forward Shifting；后轉(zhuǎn)Backward Shifting；混轉(zhuǎn)Diffused Shifting；稅收資本化Capitalization of Taxation稅制結(jié)構(gòu)structure of tax system：主體稅種main tax；輔助稅種subsidiary tax稅式支出：稅式支出 Tax Expenditure system :稅收減免tax abatement and tax exemption稅收抵免tax credit稅前扣除pretax deduction優(yōu)惠退稅preferential tax refund（reinforcement）加速折舊accelerated depreciation盈虧互抵loss carryforward and carrybackward延期納稅tax deferral稅收豁免tax exemption稅收饒讓tax sparing優(yōu)惠稅率preferential tax rateThere is an old saying, “Nothing in life is certain except death and taxes.” The first part is true for everyone and the second certainly true for anyone in china who is of legal age, has a job, or ever buys tax, business tax, and resource tax are just a few of the fees that government impose on its is very important to our country, which can be used in the public services, such as education, road construction, public health and so we all know, tax makes up a great part of our country39。s revenue, and the development of our country depends on what has been discussed above, we can see that it is everyone39。s legal duty to pay tax, because it means making contributions to the country and everyone can benefit from who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for would be swollen with pride if I bee a really tax payer..
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