shift: vt.1.变动;改变;搬移;移动;转移;变换;替换;更换。2.推卸;转嫁。3.消除;撤除。4.【语言学】变换(语音)。5.〔方言〕换(衣);使换衣服6.〔汽车〕变(速);换(排挡)。7. 〔英口〕出售,卖。 短语和例子shift all the blame on others 把一切错误归于别人。vi.1.变;移;动;(风)改变方向;漂移。2.想种种办法;筹划;策划;设法。
Conditions amp; amp; social effects of the shift of tax burden 税负转嫁及其存在条件和社会效应
2.
The holding company and the subsidiaries within the same group of companies should declare and pay income tax separately and that will help ease the migration of taxpayers and shift of tax revenues among different regions and cities 考虑到企业所得税法实行了法人税制,企业集团内部的母子公司原则上应独立纳税,合并纳税应从严掌握,这样也有利于减缓地区间税源转移问题。