properly adv. 1.適當(dāng),相當(dāng);當(dāng)然,正正當(dāng)當(dāng);整整齊齊。 2.完全,非常。 He very properly refused. 他正正當(dāng)當(dāng)?shù)鼐芙^了。 I thrashed him properly. 我狠狠打了他一頓。 properly speaking =to speak properly 嚴(yán)格地說(shuō)來(lái),本來(lái)。
tax n. 1.稅,租稅,租款 (on; upon)。 2.〔美國(guó)〕會(huì)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(yíng)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(duì)…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(guó)〕討(價(jià));要人支付。 5.【法律】評(píng)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(guò)失。 How much did they tax you for that hat 〔美國(guó)〕那頂帽子他們要你多少錢(qián)?
That is , all optimal tax paths will converge to the gold rule tax rate ( the tax rate which makes economy lie in the steady and optimal growth state ) , by which the government may adjust the tax policies . when the value of some term of tax plan the government has set down is far lower than ( or far higher than ) the gold rule tax rate , it benefits for economic growth to improve ( or decrease ) properly tax 二、最優(yōu)稅收路徑具有大道性質(zhì),即所有的最優(yōu)稅收路徑都將收斂到金律稅收率(使經(jīng)濟(jì)處于平穩(wěn)最優(yōu)增長(zhǎng)狀態(tài)的稅收率) ,政府可以根據(jù)金律稅收率適度地調(diào)整稅收政策,當(dāng)政府制訂的稅收計(jì)劃在某一期的值遠(yuǎn)低于(或遠(yuǎn)高于)金律稅收率時(shí),此時(shí)適當(dāng)?shù)靥岣?或降低)稅收有利于經(jīng)濟(jì)增長(zhǎng)。
In the mean time , the author also analyses some of the effective tax statutes relating to land and house , pointing out some existing problems in these tax statutes . in the part four , the author devises some practical ways on how to reconstruct the tax system on real estate . these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute > , prevent forestall of land and house 在此基礎(chǔ)上,第四部分提出了將不動(dòng)產(chǎn)取得、保有、轉(zhuǎn)移等環(huán)節(jié)全面納入稅收調(diào)控范圍,認(rèn)為應(yīng)當(dāng)在取消農(nóng)業(yè)稅、特產(chǎn)稅和三提五統(tǒng)等農(nóng)村稅費(fèi)項(xiàng)目,對(duì)房地產(chǎn)有關(guān)稅費(fèi)進(jìn)行清理后,將現(xiàn)行《城鎮(zhèn)土地使用稅條例》修改為《土地使用稅條例》 ;將《房產(chǎn)稅暫行條例》和《房地產(chǎn)稅暫行條例》取消后,制定《房產(chǎn)稅條例》 ;將《耕地占用稅暫行條例》改為《農(nóng)用土地占用稅條例》 ;修改《契稅條例》 ;制定《房地產(chǎn)空置稅條例》 ,開(kāi)征土地空置稅,限止閑置行為,增加財(cái)政收入。