This article proposes the concept of macro tax burden and discusses three different indicators of tax burden,which are tax income burden rate,fiscal income burden rate and government income burden rate respectively,and at last compares the tax burden of our country with that of the world averagely.
本文从宏观税负的概念出发,引入了税收收入税负率、财政收入税负率和政府收入税负率三种不同的税负衡量指标,并比较了三种不同衡量指标下我国税负率与国际平均税负率的高低。
The Policy of Finance and Taxation and China s Sustained Development of the Agriculture;
财政税收政策与中国农业可持续发展
On the Application of Fiscal and Tax Policy to Expand Resident Consumption Demand
运用财政税收政策扩大居民消费需求
Research on Green Fiscal and Taxing Policy Based on Resource-Conserving Society;
基于节约型社会的绿色财政税收政策研究
Recommendations on Fiscal Policy Supporting Clean Energy Development;
支持清洁能源发展的财政税收政策建议
Discussions on Agricultural Finance and Taxation Policies in China;
有关涉农财政税收政策存在问题的探讨
public financing, taxation, credit, interest rate, exchange rate
财政,税收,信贷，利率,汇率
Western Finance and International Taxation
西方财政与国际税收
the bureau of the Treasury Department responsible for tax collections.
财政部中负责税收的署。
tax expenditures budget
税收优惠造成的财政收入减少额预算
The Influence of Lost of Revenue to the System of Revenue;
税收流失及其对财政收入机制的影响
The Relationship Between Salt Tax and Finance of Beijing Guomin Central Government;
北京国民政府中央财政收入中的盐税
A Survey of Fiscal Revenue and Tax Policy and Macroeconomic Fluctuations
财政收入、税收政策及宏观经济波动研究综述
a capital tax on property imposed by municipalities.
市政当局征收的财产资本税。
We should deepen the reform of the fiscal, taxation, banking, investment and financing systems.
深化财政、税收、金融和投融资体制改革。
fiscal system with separate categories of taxes, designated scope of revenues and expendituresand responsibility contracts at various levels
“划分税种，核定收支，分级包干”财政体制
In the third place execute proper finance and tax supporting system.
再次，要实施适当的财政、税收支持体系。
Quantitative Analysis on the Influence of Tax System Reforms on National Revenue;
税制改革对财政收入影响的实证分析
Some Reflection on the Establishment of a System of Public Finance and Taxation;
构建公共财政下税收体系的若干思考