• 单一税制(single tax system):只征收一种税的税制。 • 复合税制(multiple taxes system):同时征收两种以 上税种的税制。
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Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
同时,许多国家都在摆脱传统的累进税收原则,也就是随着收入水平的提高税率不断提高的方式,而转向了单一税制的模式。
It is the system as a whole that needs to be progressive, not every single tax.
是整个税收系统需要采用累进型税收,而不是各项税收皆如此。
A single archive shall be established for the foreign-related key tax source enterprises that do not exist in the aforesaid System.
对于上述系统中没有的涉外重点税源企业,要单独建立档案。
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