The classification of taxation is a basic issue in fiscal theory, nevertheless there are some different points in theoretical circle, this paper intends to give a detail analysis on some controversial arguements on the topic.
税收分类是财政学的一个基本问题,但理论界却有着各种不同的表述,本文就有疑义的若干问题进行分析研究。
Dilemma and Choice of Tariff Classification of Biofuel in the WTO Regime:from the Sustainable Development Perspective
生物燃料关税分类在WTO体制中的困境与选择:以可持续发展为视角
Convention on Nomenclature for the Classification of Goods in Customs Tariffs
海关税则商品分类目录公约
Often disguised,the effect of nontariff barriers can be just as devastating as that of tariffs,if not more so.
贸易扭曲贸易扭曲可基本分为两类：关税壁垒和非关税壁垒。
Graphical Analysis of the Customs Duty Income Effect and Customs Rate
关税收入效应和关税税率的图解分析
In general,tariffs can be divided an import tariff and an export tariff.
一般来说，关税可分为进口关税和出口关税。
basic exemption for the classified income tax
分类所得税的基本免税额
A Design Plan of A Cross-classify-integrate Individual Income Taxation
交叉型分类综合个人所得税税制设计
The WTO imposted good of every nation in a equal circumstance.
世界关税协定在一个平等的环境中将货物加以分类课税于所有的国家。
Any and all taxes, levies, customs duties, sales, use, excise, value added and similar taxes to be levied on the Buyer shall be borne and paid by the Buyer.
买方应承担并支付一切派款、关税、销售税、使用税、国内消费税、增值税及类似税收。
The following cigarettes, irrespective of their tax classification shall all be taxed at the rate of Grade A cigarettes:
下列卷烟不分征税类别一律按照甲类卷烟税率征税：
If China created such tariff lines, the tariff rates would be no more than 10 per cent.
如中国设立此类税号，则关税将不超过10％。
Profit taxes remained the same, but duty on wine was reduced from 90 to 60 per cent.
利得税保持原样，但酒类关税从90%削减到了60%。
A Game of the Tax Rate the Tax Dodge and the Tax Revenue;
税率、逃税程度和税收收入关系的博弈分析
An analysis of unfair burden about value added tax in China;
关于我国增值税税负不公问题的分析
The Relative Analysis on the Structure of Tax Categories and Macro - tax Burden;
我国税种结构与宏观税负的相关分析
On the Relativity between Taxing and Taxation System in China;
我国宏观税负与税制结构的相关分析
"The "tax authorities"referred to in this Law means the tax Bureau at various levels and their subBureau and tax stations. "
本法所称税务机关是指各级税务局、税务分局和税务所。
Intergovernmental Group of Experts on Tariff Reclassification
重订海关税则类别政府间专家组