| 1. | But broadly based land taxes are not the only alternative to commodity taxes .
但是，有广泛根据的土地税并非是商品税的唯一代替手段。 |
| 2. | Can taxes on goods be transferred ? - the game between supply and demand
商品税税负分担的供需博弈 |
| 3. | Commodity taxation and vertically differentiation with network externality
基于网络外部性的商品税与产品差异化分析 |
| 4. | Internal taxation of commodities
国内商品税 |
| 5. | Commodity tax customs
商品税及贸易 |
| 6. | Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero , but this is only an ideal condition which does not exist in reality
摘要理论上最有效率的商品税是超额负担为零的“中性”税收，然现实中并非如此。 |
| 7. | Since 1980s , despite west developed countries " tax construction which regard personal income tax as their main tax met forceful challenge from the development of merchandise tax , its status as main tax did not change
自80年代以来，尽管以所得税为主体税种的西方发达国家的税制结构受到商品税发展的有力挑战，但是其主体税的地位并未从根本上动摇。 |
| 8. | Second , it introduces the current western theory of optimal taxation , including ramsey tax rule and mirrlees ' s optimal income taxation , which is playing an important role in the western income tax reform
其次介绍了西方现代税制优化理论的内容，主要是拉姆塞的最优商品税理论，以及莫里斯的最优所得税理论，该理论对西方国家所得税税制改革起着重要的作用。 |
| 9. | China ' s ministry of commerce said it has expanded the " restricted " category of export products by 1 , 853 types of processed goods , including labor - intensive products such as plastics , furniture , and textiles
商务部称，中国将再次增加加工贸易限制类商品目录。此次增加的限制类商品主要涉及塑料原料及制品、纺织纱线、布匹、家具等劳动密集型产业，共计1853个商品税号。 |
| 10. | The fourth section elaborates the taxation regulation mechanism for the realization of fair personal income distribution on the basis of the analysis of the role of turnover tax , income tax , security tax and estate tax for the regulation of income distribution
第四节在分析商品税、所得税、社会保险税和财产税如何影响个人收入分配的基础上进一步阐述了税收调控个人收入中国税收与收入公平分配分配的机制。 |
