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好的地税其税基的流动性较低。A good local tax has a less mobile base.

好的地税税种具备横向来看较为公平的税基。A good local tax has a base that is horizontally equitable.

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这使得日本人的年龄结构呈倒金字塔形,并使得税基下降。This gives it an inverted age pyramid and a falling tax base.

扩阔税基能够解决赤字预算案。B9 A broader-based tax system could eliminate the budgeted deficit.

税基、税率、纳税人等在各省区之间各不相同、因地制宜。Whose tax base, tax rate and taxpayer vary between different provinces.

计税基准是计算所得税时使用的资产帐面价值或资产的未折旧成本。The book value or undepreciated cost of an asset for income tax purposes.

自上次于1986年进行重大税制改革以来,所得税税基日渐削弱。Theincome tax base hasbeen whittled away since the last big reform in 1986.

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我们需要缩减课税减免和信贷,降低利率,以此扩大税基。We need to broaden the tax base by cutting down on deductions and credits and lower rates.

一个先发制人的财政刺激政策可能阻止这一切,并维持政府的税基。A pre-emptive fiscal stimulus may help prevent that—and shore up the government’s tax base.

奥巴马先生还应该扩大税基,并大规模削减税负豁免与漏洞。Mr Obama should also broaden the tax base and slash the number of exemptions and loopholes.

首先,取消免税项目,如有可能也降低税率,以扩大税基。First, broaden the income-tax base by eliminating exemptions, and if possible cutting rates.

很多人也同意基本的改革——尤其是增大计税基数。Most people also agree about some of the basic reforms needed—in particular a broadening of the tax base.

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一个进一步影响是市政收入流失,这是由于以财产价值为税基的税收持续萎缩。A further effect is the erosion of city revenues, as the property-value base for such taxes continues to shrink.

在许多发展中国家,大部分工人在农业等非正规部门就业,因此税基较小。In many developing countries, most workers are engaged in informal sectors, like agriculture, leaving a small tax base.

田北俊亦表示,目前由小部份中产纳税人负担政府大部份税收并不健康,有需要扩阔税基。James Tien also pointed out that it was not a healthy practice for the middle class to bear the bulk of the tax burden.

“简税制、宽税基、低税率、严征管”是新一轮税收制度改革的基本原则。"Brief tax system, wide tax base, low tax rate, strict levy and management" is the basic principle for new tax system reform.

美国大量依赖于所得税,更糟糕的是,大量减税措施使税收系统越来越复杂,税基越来越小。The heavy reliance on income taxation is compounded by the narrowness of the tax base, thanks to oodles of complexity-inducing deductions.

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美国大量依赖于所得税,由于大量复杂的减税措施,税基的狭小增加了对所得税的高度依赖…The heavy reliance on income taxation is compounded by the narrowness of the tax base, thanks to oodles of complexity-inducing deductions.

增值税作为我国的主要税种之一,具有运用面广,税基合理,税率单一的特点,因而具有其他流转税无法比拟的优越性。Being one of the important taxation types, value-added taxation has many features such as its wide use, rational criterion, single tax rate and so on.

增值税根据税基的宽窄不同,分为生产型增值税、收入型增值税和消费型增值税。Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT.