Comprehensive income tax system is the different nature of the taxpayer from the year together unified deducted in accordance with the uniform rate of income tax collection system .

综合所得税制，是将纳税人全年各种不同性质所得汇总起来， 统一扣除，按照统一的税率计算征收所得 税 的 制度。

Redistribution is best carried out by a ( preferably unified ) tax and social security system and not by interfering with prices and wages .

实施再分配的最佳途径，是建立（最好是 统一的） 税收和社会保障 体系，而不是去干预价格和工资。

We will study how to create a unified tax system covering all types of enterprises .

研究 统一各类企业 税收 制度。

Creating conditions for the progressive realization of a unified urban and rural tax system is an important part of this strategy .

“创造条件逐步实现城乡 税制 统一”是这一战略构想的重要组成部分。

The Improvement Research on the Insurance System of Bank Deposit Under the Unified Tax System

基于 统一 税收 制度下的银行存款保险制度改进研究

For different countries are involved and there is no unified international treaty or practice off-shore financial tax supervision system to completely and perfect establish .

由于牵涉到不同国家，且国际上没有完全 统一和健全的国际条约或惯例，离岸金融的 税收监管 制度并没有完全建立和完善。

The thesis suggests on establishing an unified land value increment tax and property tax system with the good chance of reform tax system in order to perfect the local tax system eliminating the reform barriers and speeding up the reform process .

以分税制改革为契机，以 城乡 统一的土地增值 税体系和财产税 构建地方税系的主体，以此消除体制和利益障碍、加速改革进程。

In fact only to set up the deposit insurance project by the unified tax system can we improve the social welfare and realize the adjustment of the civilian debit and credit .

事实上，只有通过 统一 的 税收 制度建立存款保险计划才能提高社会福利，并在该框架下实现对民间借贷的有效调节。

At this stage unified urban and rural tax reform should not be in haste but it is necessary to first establish a social compensation system and reverse tax policy .

在现阶段， 统一城乡 税制的改革不能急于求成，可先行建立社会补偿 制度与逆向税制政策。

The second is to establish a unified scientific and standardized tax laws and effective tax system and protect the judicial system .

二是建立 统一、科学、规范的 税收法律 体系和保障有力的税收司法体系。