Excise tax can adjust the in co me of citizen. following the economic growth of our country, the gap of citizen 's income enlarged and it's necessary to levy upon the excise tax to the luxury goods.
消费税对居民收入有调节作用。随着我国经济的增长,贫富差距的拉大,对奢侈品征收消费税越来越显示出其必要性。
Then it further analyzes the problems in the current pollution charge work and proposes some viable suggestions of strengthening levy work upon pollution charges.
进一步分析了目前排污收费工作存在的问题,并提出了强化排污费征收工作的可行性建议。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
我国加入WTO后,国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
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