| 1. | Cheap day changed a product to cancel tax items instead in
中低档日化产品反而取消了税目。 |
| 2. | Then author puts forward advices for the main tax items which affect the optimal taxation
明确了目标之后，笔者对影响税制优劣的主要税种，分别提出了改革措施。 |
| 3. | Part of the drop can probably be explained by a benefit of 6 cents a share in tax items applied to first - quarter earnings
下降的部分原因可归结为从第一季度收入中取得的每股6美分的税收项目。 |
| 4. | Since then , the administration has kept the various tax items under constant review in the context of the annual budget exercises and other policy review exercises
自此以来，我们在编制财政预算案和检讨其他政策时，都不断检讨各种税项。 |
| 5. | Since then , the administration has kept the various tax items under constant review in the context of the annual budget exercises and other policy review exercises
自此以来，我们在编制财政预算案和检讨其他政策时，都不断检讨各种税项。 |
| 6. | Its feature : it is to collect an area wide , tax cost is low ; 2 it is to press an industry to design tax rate of its tax items ; 3 it is plan duty method handy , it is taxpayer control easily
其特征：一是征收面广，税费低；二是按行业设计其税目税率；三是计税方法简便，易为纳税人把握。 |
| 7. | To solve these problems , this paper proposes taking such measures as adjusting tax levels concerning development , possessing and trading links , adjusting tax items , adjusting levy time , and unifying accounting methodologies
具体设想是，重新调整开发、保有和转让环节的税负水平，调整与房地产行业相关的各种税种，调整帐款纳税时间，统一会计处理方法等。 |
| 8. | From the angle of efficiency , it not only leads to the high imposing and ratepaying costs but also interferes with resources allocation and causes the low economic growth rate because of too many tax - rate grades , too many tax items , and unreasonable tax - rate
从效率的角度来说，现行税制由于其纳税档次多、税率设计不合理、税种设置太多，不仅导致高额的征纳成本，而且严重的干扰了资源的有效配置，降低了经济的增长率。 |
| 9. | In his speech in the motion debate , the secretary for financial services and the treasury remarked that the government s present approach of keeping various tax items under constant review would enable it to make timely adjustment to our taxation policy and tax regime so as to cope with the changes in economic environment and mode of business
财经事务及库务局局长在发言中表示，政府现时采用的持续不断检讨模式，更能够因应环境和营商模式的转变来调整税务政策和改善税制。 |
| 10. | This circular contains a large number of contents on adjustment and improvement for consumption tax polices , mainly including : newly increase tax items , tax items have been eliminated , adjusted tax items , deduction of taxes paid , the national average profit to cost ratio for newly increased tax items and adjusted tax items and relevant regulations on tax credit
本通知有关消费税政策的调整和完善涉及的内容较多，主要包括：新增税目、取消税目、调整的税目税率、已纳税款的扣除、新增和调整税目的全国平均成本利润率以及有关减税免税的规定。 |
