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。 ...
A direct tax is a tax paid directly by an individual or organization to the entity that levied the tax, such as the U.S. government.
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
Publishing Company THE DESIGN OF TAX STRUCTURE: DIRECT VERSUS INDIRECT TAXATION* The recent literature on optimal taxation may be seen as attempting to clarify the structure of the arguments advanced to support changes in the tax system, tracing the implications of taxes and quantifying (analytically...
(2001). Direct versus indirect taxation: the design of the tax structure revisited. International Economic Review , 42 , 781–799.Cremer, H., P. Pestieau and J. Ch. Rochet (2004), Direct versus indi- rect taxation: the design of the tax structure revisited, International Economic Review,...
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] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典语翻译 希腊语翻译 ...
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 ...
a2.International tax includes direct tax (e.g., income tax and corporate tax, inheritance tax and gift tax) and indirect (such as: additional value added tax, the tax and stamp duty tax, phone), these are foreign tax types are most often encountered in Korea. 2.International税包括直接税 ...
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 ...
The main indirecttax– and, indeed, the overall most important source of revenue – was thealcabala, or sales tax. Legally, thealcabalawas payable by everybody regardless of social status, and was applicable to every transaction at the same rate of 10%. In practice, this was never applied...