increment n. 增额,增值,增长;【数学】增量;利润。 unearned increment 【经济学】自然增值。 increment value duties 增值税。
tax n. 1.税,租税,租款 (on; upon)。 2.〔美国〕会费。 3.负担。 4.(pl. -es) 〔英口〕收税官。 an additional tax 附加税。 a business tax 营业税。 a housing and land tax 房地产税。 an income tax 所得税。 an import (export) tax 进(出)口税。 a poll (capitation) tax 人头税。 free of tax 免税。 tax-free imports 免税进口货。 tax in kind 用实物缴纳的税。 a heavy tax upon one's health 有害健康的繁重负担。 vt. 1.对…抽税,征税。 2.使负重担,虐待;绞(脑汁);竭(力等)。 3.责备,谴责,非难。 4.〔美国〕讨(价);要人支付。 5.【法律】评定(损失赔偿金,诉讼费等)。 tax one's ingenuity 用尽心机。 tax sb. with a fault 责备某人的过失。 How much did they tax you for that hat 〔美国〕那顶帽子他们要你多少钱?
Concrete ideas of reform of increment taxes after wto 下增值税改革的具体思路
Increment tax on land value payable 应交土地增值税
Increment tax on land v payable 应交土地增值税
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 本文在理论的层面上建立城市土地增值收益测算模型,借鉴国外城市土地增值收益分配的成功经验,提出我国城市土地增值收益分配的改进思路:在土地保有环节征收以分享土地增值收益为核心的“定期土地增值税” ,以确保国家获得更一般意义上的土地增值收益;在政府投资的基础设施上,应借鉴国外收益者负担制度,对于政府投资部分采取谁收益谁负担,收益多少负担多少的原则,以达到共同合理负担公共设施款项的目的。