术语“地方税”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000101 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 地方税/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | 地税 中央税 分税制 |
| 搭配信息 Collocation | 地方税税制local tax system 地方税税种local tax categories |
| 编纂人 Compiler | 江禹 |
| 编纂日期 Date of Compilation | 2016-03-09 00:00:00 |
汉英语境1
英译术语:
rates
汉语语境:
根据英国国会1984年地方税法案授权，中央政府可以有选择地对那些支出较高的地方实行“地税封顶”政策，这是第一次由国会授权中央政府限制地方政府的地方税，是撒切尔政府为控制地方支出而推行的一项重要政策。
英语语境:
According to the Rates Act implemented by the parliament of the UK, the Secretary of State was authorized to select several high expenditure local authorities and restrict their rates. This was the first time that the central government was authorized to limit the rates, and “rate-capping” was Thatcher government's new important policy to control local expenditure.
汉英语境2
英译术语:
local tax
汉语语境:
为保证地方政府履行职能，完善地方税制、在省、县之间划分税收十分必要。省以下地方实行分税制应坚持有利于地方配置和公平分配、满足地方基本需要、地方征管成本最小和保证地方税收自主原则；主要内容包括：建立省、县两级分税制体系，调整税制结构，加强地方税制的资源配置和收入分配作用。
英语语境:
In order to assure local governments of implementing functions, it is necessary to perfect local tax system and impose tax from provincial and county levels respectively. Initiating Tax-sharing System under provincial level must be consistent with benefiting local allocation and fair allocation, satisfying basic local needs, minimizing costs and ensuring autonomy of local tax. Tax-sharing system includes establishing provincial-level and county-level tax-sharing system, adjusting tax structure, and reinforcing resource allocation and income distribution functions of local tax.