一、直接税(direct tax)和间接税(indirect tax) direct tax: a tax levied on incomes and wealth. e.g. income tax, corporation tax, capital gain tax, inheritance tax indirect tax: a tax levied on expenditure. e.g. sales tax, excise duties, custom duties, licences 二、 税收影响(impact of t...
Direct tax,之所叫direct“直接”,是因为它是由taxpayers纳税人直接交给government的。比如针对个人income的tax是由个人直接缴纳给government,针对公司income的tax也是由公司直接缴纳,中间没有第三方。 而Indirect tax就略为不同,在纳税人和government之间,出现了代收tax的第三方,一般为retailers零售商或shopkeepers店主。 ...
解析 Direct taxes are levied on the income or property of individuals and are paid directly by the taxpayer, whereas indirect taxes are levied on goods and services and are collected by the seller on behalf of the government.反馈 收藏
These results in favor of indirect tax instruments are valid in the short-run when skills are exogenous and individuals cannot move from occupation to occupation. In the long-run, it is more realistic to assume that individuals choose their occupation based on the relative after-tax rewards. ...
a税收制基本上都可以分为两大类:直接税和间接税 The tax revenue system basically all may divide into two big kinds: Direct tax and indirect tax[translate]
1. 直接税 Blog of You to Work ... 343、Diminishing returns,law of 收益递减规律 344、Direct taxes直接税345、Discount rate 贴现率 ... blog.youtowork.com|基于688个网页 2. 直接课税 直接课税(DIRECT TAXES) 间接课税 (INDIRECT TAXES) 图表如下: 市场快讯 http://www.fpam.org.my/fpam/ http:/...
解答一 举报 regressive tax 递减税——如消费税.我有钱,赚得多,可我就消费那么一点,只纳那一点的税;穷人赚不了多少钱,都花了,跟我缴的税税额相同,但占其收入比重比我大.progressive tax 累进税,如我国的所得税——赚的越多,税... 解析看不懂?免费查看同类题视频解析查看解答 ...
indirect tax间接税 可以转嫁给其他纳税人的税收。例如,货物税(excise tax)和营业税(sales tax)虽然是对工业和商业企业所征收的,但通过商品价格可以转嫁给消费者负担。与财产税和所得税等直接税(direct tax)不同,后者不容易转嫁给其他纳税人负担。返回搜狐,查看更多...
词汇 direct tax 释义 direct tax Word family noundirectiondirectionalitydirectivitydirectnessdirectordirectoratedirectorshipdirectorydirectrixdirect accessdirect actiondirect currentdirect debitdirect maildirect marketingdirect methoddirect objectdirector-generaldirector's chairdirector's cutdirectory enquiriesdirect ...
2) direct tax preference 直接税收优惠3) direct taxation rate 直接税税率4) optimal tax proportion 最优税收结构5) indirect tax preference 间接税收优惠6) direct tax 直接税 1. Analysing the influence of economic factors on the structure of tax system should consider tbe following: the ...