1. It includes vehicle and vessel usage tax, vehicle and vessel usage license plate tax, vessel tonnage tax, stamp tax , deed tax , securities exchange tax(not yet levied ), slaughter tax. 包括车船使用税、车船使用牌照税、船舶吨税、印花税、契税、证券交易税(目前没有立法开征)、屠宰税和筵席税等8种税。
2. In fact, the tax-involved cost can be saved by making out a lawful and reasonable taxation plan, other than by not paying tax, paying less tax, tax dodging and tax cheating. 而涉税成本的节约,并不是通过不交税、少交税、偷税、骗税等手段达到的,而是通过合理、合法的税收筹划来实现的。
3. This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc. 阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式,指出了我国企业实施纳税筹划的必然性。
4. This part expounds with emphasis the proportion relationship of indirect tax and direct tax, the direct tax reformation and changing fee into tax. 这一部分主要从间接税与直接税的比例关系、直接税税种的改革、税费改革等几方面进行阐述。
5. In addition to personal income tax reform, a legacy gift tax will be positive, property tax, consumption tax reform studies. 除个人所得税改革外,还将积极进行遗产赠与税、财产税、消费税等的改革研究工作。