The company finally paid the turnover tax in arrears .

这间公司终于补交了他们偷漏的 流转 税。

It concludes the government should only levy turnover tax in the stage of trust establishment in China .

最后得出自己观点，即我国信托设立阶段应该只征收 营业 税。

First it analyzes China 's twice tax system reforms and current tax structure in brief and suggests that China 's tax structure should insist on the double-principal taxes system with income tax and turnover tax .

首先对我国税制结构的历史变革与现状进行了简要分析，针对我国现行税制商品税比重过高的现状，提出我国税制结构模式应继续坚持商品税和所得 税并重的双主体 税制；

Correspondingly we also have to consummate tax policy of object of Venture Capital mainly from turnover tax and income tax aspects .

其二，我们也要相应的完善创业投资客体的税收政策，主要从 流转 税和所得税方面入手。

There exist primarily the problems such as turnover tax overweight income tax confusion property tax loss and behavior tax dislocation in China .

我国证券市场目前主要存在 流转 税过重、所得税混乱、财产税缺失、行为税错位等缺陷。

All prices are deemed to be ex-works excluding packaging and insurance and excluding the applicable statutory turnover tax .

所有价格指出厂价，不包括包装和保险，同时也不包括法定 营业 税。

From the taxation form structure Guangxi driving pattern appears as mainly in turnover tax and supplement in income .

从税种结构看，广西呈现以 流转 税为主、所得 税为辅的 税负拉动格局。

The reform aims to incrementally replace turnover tax with a VAT in all sectors nationwide it said .

声明称，这项改革计划在全国所有行业中，用征收增值税来代替 营业 税。

Turnover tax becomes basic tax just according to the present Chinese condition .

我国现阶段的国情决定了 流转 税成为第一主体税。

B : In the turnover tax system what 's the relationship between the Business Tax the Value-added Tax and the Consumption Tax ?

您刚才 谈到了流转 税，在 流转 税体系中，营业税与增值税、费税是怎样的一种关系？

In this paper 14 commercial banks in mainland and 17 banks in Taiwan from 2006 to 2009 are selected as samples and effect tax rate including turnover tax burden income tax burden and comprehensive tax burden are calculated .

本文分别选取2006-2009年大陆地区14家，台湾地区17家银行为样本，整理并计算了包括 流转 税负、所得税负和综合税负在内的两岸银行业实际税收负担。

Value-added tax ( VAT ) is one of the most prevalent turnover tax in the world .

增值税是目前国际上普遍实施的一种 流转 税。

After the merger turnover tax such as VAT etc is paid to the authority that the company is subordinate to and income tax is paid after the head office collects and distributes it .

合并后，增值税等 流转 税在各公司所属地缴纳，所得税在总公司汇总分配缴纳。

Study on the Development of Turnover Tax and Income Tax during 1992 and 2003 in China

1992-2003年我国 流转 税与所得税的发展

Those which are closely related to web shops taxation are mainly turnover tax and income tax .

与网店征税密切相关的税种主要有 流转 税类与所得税类。

Issues on China 's Turnover Tax Burden and Design for Turnover Tax System

我国 流转 税负担与流转税制度设计若干问题研究

I 'm clear as to why you call it turnover tax .

我清楚为什么称它为 流转 税了。

Both income tax and turnover tax are involved in asset transfer of enterprises .

资产转移不仅涉及企业所得税，同时也涉及到 流转 税的问题。

Turnover tax refers to a tax on the gross revenue of a business while a VAT refers to a tax levied on the difference between a commodity 's price before taxes and its cost of production .

营业 税指的是对一个企业营业总收入所征收的税，而增值税指的是对商品税前价格和生产成本之间的差额征收的税。

Turnover tax not only offsets income tax adjustment but also further expands the income gap .

流转 税抵消了所得税的调节效果，也进一步扩大了收入差距。

The reform of turnover tax system in 1994 played an active part in the establishment of market economy system in China opening to the world increasing the financial revenue as well as the reform of financial & economic setup .

1994年我国 流转 税制的改革，对于我国市场经济体制的建立和对外开放以及增加政府财政收入和 实行 分税制的财政体制改革等都产生了积极作用。

On the unique functions of turnover tax and income tax

论 流转 税和所得税的独特功能&双 主体 税制模式初探

Destination principle of turnover tax

周转 税的目的地 稽 征原则

This paper pointes out the optimal proportion of turnover tax and income tax rate in the GDP with maximum economic growth and as a result the tax reform should increase the income tax rate .

本文通过1992～2002 年 税收数据拟合模型，分别得到我国经济增长最大化时，最优的 流转 税、所得税占GDP的比率，并得出目前的税改重点应为增大所得税的比率的结论。

In recent years the turnover tax takes about 60 % ratio of total tax revenue .

近年来， 流转 税占税收收入的比重大体在60%左右。

From the long run the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented .

从长远来看，我国应逐步完善证券 流转 税制，实行证券交易税和印花税兼征制度。

Since 1994 during the actual operation process our income tax did not play its main tax status . However turnover tax especially VAT is dominated in the whole tax revenue .

但是，从1994年至今的实际运行过程中我们可以看出，我国的所得税并没有发挥它的主体税种地位，而 流转 税，尤其是增值税，在税收收入中占主导地位。

The establishment of the tax base of business income taxes should have its own process and regulation and the coordination of income tax and turnover tax should be considered .

企业所得税税基的确定应有独立的程序和规则，并应考虑所得税与 流转 税的协调性。