increment n. 增額,增值,增長;【數(shù)學(xué)】增量;利潤。 unearned increment 【經(jīng)濟(jì)學(xué)】自然增值。 increment value duties 增值稅。
tax n. 1.稅,租稅,租款 (on; upon)。 2.〔美國〕會費(fèi)。 3.負(fù)擔(dān)。 4.(pl. -es) 〔英口〕收稅官。 an additional tax 附加稅。 a business tax 營業(yè)稅。 a housing and land tax 房地產(chǎn)稅。 an income tax 所得稅。 an import (export) tax 進(jìn)(出)口稅。 a poll (capitation) tax 人頭稅。 free of tax 免稅。 tax-free imports 免稅進(jìn)口貨。 tax in kind 用實(shí)物繳納的稅。 a heavy tax upon one's health 有害健康的繁重負(fù)擔(dān)。 vt. 1.對…抽稅,征稅。 2.使負(fù)重?fù)?dān),虐待;絞(腦汁);竭(力等)。 3.責(zé)備,譴責(zé),非難。 4.〔美國〕討(價(jià));要人支付。 5.【法律】評定(損失賠償金,訴訟費(fèi)等)。 tax one's ingenuity 用盡心機(jī)。 tax sb. with a fault 責(zé)備某人的過失。 How much did they tax you for that hat 〔美國〕那頂帽子他們要你多少錢?
Concrete ideas of reform of increment taxes after wto 下增值稅改革的具體思路
Increment tax on land value payable 應(yīng)交土地增值稅
Increment tax on land v payable 應(yīng)交土地增值稅
The new way is to impose the regular land value increment tax , with the core of sharing the revenue of land value increment on the step of land preserving , so as to ensure the state obtaining the revenue of land value increment in the general meaning . as for the infrastructure invested by the government , we should learn a lesson from the sharing system of the other countries , adopt the principle of " whose income who bears " , " the larger proportion , the more responsibilities , " bear the funds of public facilities reasonably 本文在理論的層面上建立城市土地增值收益測算模型,借鑒國外城市土地增值收益分配的成功經(jīng)驗(yàn),提出我國城市土地增值收益分配的改進(jìn)思路:在土地保有環(huán)節(jié)征收以分享土地增值收益為核心的“定期土地增值稅” ,以確保國家獲得更一般意義上的土地增值收益;在政府投資的基礎(chǔ)設(shè)施上,應(yīng)借鑒國外收益者負(fù)擔(dān)制度,對于政府投資部分采取誰收益誰負(fù)擔(dān),收益多少負(fù)擔(dān)多少的原則,以達(dá)到共同合理負(fù)擔(dān)公共設(shè)施款項(xiàng)的目的。