分税制 assignment of central and local taxes; tax assignment system; assignment of central and local taxes; tax assignmentsystem; system of dividing taxes; system of tax distribution; tax distribution system; tax-sharing system
统一 1.(联成整体) unify; unite; integrate 统一思想 seek unity of thinking; reach a common understanding; 统一行动 seek unity of action; coordinate actions; act in unison; 把理论同实践统一起来 integrate theory with practice; 对立的统一 the unity of opposites; 世界能统一吗? can the world be unified? 秦始皇于公元前221年统一中国。 the first emperor of qin unified china in 221 b.c.2.(一致的; 整体的) unified; unitary; centralized 统一的多民族国家 a unitary multi-national state; 统一的意见 consensus of opinion; 统一战线 united front; 统一计划 unified planning; 统一分配 unified distribution; centralized placement (of college graduates, etc.); 统一币制 unification of currency [the money system]; 统一标准 unified standard; 统一采购 centralized purchasing; 统一发票 uniform invoice; 统一法 united law; 统一惯例 uniform customs; 统一规定价格 prices on a unified basis; at standard prices; prices fixed by the state in a unified manner; prices on a uniform basis; uniform price; flat price; 统一基金 consolidated fund; 统一价格 national-uniform price; 统一考试 universal examination; 统一领导 unified leadership; centralized leadership; 统一市场 uniform market; 统一手续 flat commission; 统一书号standard book number;统一销售 unified sale; 统一性 togetherness; unitarity; 统一战线 united front; 统一战线工作 work of the united front; 统一指挥 single [central] command
This paper makes comments on the rural tax and fee reform , analyses the necessity to abolish the current rural tax system , suggests that we should extend the collection range of income tax , levy taxes on land usage and property and design new rural tax system based on the rule of public finance 摘要从农村税费改革成效评价引申到对农村税制建设的思考,分析了取消现行农业税的必要性,提出了在公共财政框架下,扩大个人所得税征收范围,开征统一的土地使用税和财产税,建立城乡统一税制的建议。