征税范围【英】

scope of taxation

译文来源

[1] via: http://kns.cnki.net/kns/brief/default_result.aspx
[2] via: http://www.answers.com/Q/Definition_of_nature_and_scope_of_taxation

定义

征税范围，亦称“课税范围”。税法规定的征税对象和纳税人的具体内容或范围，即课征税收的界限。征税范围一般指征税对象的范围。凡是列入征税范围的，都应征税，不列入征税范围的不征税。如我国个人所得税以个人所得为征税对象，而税法规定列入征税范围的，包括工资、薪金所得，劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，以及经中华人民共和国财政部确定征税的其它所得。又如农业税以农业收入为征税对象，而税法规定列入征税范围的，则包括粮食作物和薯类作物的收入; 棉花、麻类、烟叶、油料、糖料和其他经济作物的收入，以及园艺收入、林木收入、水产收入和其他经省、市、自治区人民政府规定应当征税的农林特产收入。不属于征税范围的农业收入，如农民的副业收入、农业副产品收入，不征收农业税。征税范围有时也指纳税人的范围。如我国现行国营企业所得税以实行独立经济核算的国营企业为纳税人，征税范围为： 从事工业、交通运输、建筑安装、商业、金融、保险、饮食服务、文教卫生、物资、供销、城市公用和其他行业的国营企业，包括企业主管部门、公司所属的全民所有制企业和经营单位，行政、事业单位、部队和团体所属的全民所有制企业和经营单位，还包括全民所有制企业或单位与其他经济组织联合经营的企业，以及投资联营企业从中先分到利润所得的各类全民所有制单位。但不包括暂不实行利改税的军工、邮电、民航、外贸、农牧和劳改企业，少数经国务院、财政部、国家经委批准实行利润递增包干的国营企业，以及符合规定的微利国营企业和扭亏期间有利润的国营企业(王美涵，1991：56)。
又如我国曾经有过货物税、商品流通税、工商同一税等都规定有税目，税目实际上也是课税范围，即具体的课税根据(刘伟等，1994：1261)。

定义来源

[1] 王美涵.税收大辞典[Z].辽宁人民出版社,1991.
[2] 刘伟，梁小民，雎国余，杨云龙.经济学大辞典[Z].团结出版社,1994.

例句

1. 扩大营改增试点范围，抓紧研究在交通运输业和部分现代服务业开展全国试点的方案，进一步优化增值税制度。推进资源税改革，扩大资源税从价计征范围。完善消费税制度，研究将部分过度消耗资源、污染环境的产品纳入征税范围。——《关于2012年中央和地方预算执行情况与2013年中央和地方预算草案的报告》

1. We will expand the pilot project to replace business tax with VAT to more areas, quickly work out a plan to carry out the project in the transportation industry and some modern service industries across the country, and further improve the VAT system. We will reform resource taxes and levy price-based taxes on more resources, refine the excise tax system and consider how to levy exercise tax on products the consume excessively high levels of resources or are highly polluting. -Quoted form Report on the implementation of Central and Local Budgets in 2012 and on Draft Central and Local Budgets for 2013. via: http://www.cctb.net/bygz/wxfy/201303/t20130320_285350.htm

2. 现在，让我们来看一看众所周知的、有目共睹的普鲁士国家的现实吧！那些真实的领域，对国家进行统治、审判、管理、征税、训练、教育的领域，国家进行其全部活动的领域，就是县、乡镇、地方政府、省政府、军事部门。但是这些领域并不是四个等级，相反，四个等级以纷繁多样的形式在这些更高的统一体中彼此转化，它们之间的差别不在生活本身，而只在官方文件和登记表中。——《马克思恩格斯全集（第一卷）》，1960：334

2. And now take a look at the reality of the Prussian state as it is known and obvious to everyone. The true spheres, in accordance with which the state is ruled, judged, administered, taxed, trained and schooled, the spheres in which its entire movement takes place, are the districts, rural communities, governments, provincial administrations, and military departments, but not the four categories of the estates, which are intermingled in a diverse array among these higher units and owe the distinctions between them not to life itself, but only to dossiers and registers. -Quoted from Karl Marx Frederick Engels Collected Works (Vol. 1), 1975: 296.

3. 科伦11月14日。民主主义者莱茵区域委员会号召莱茵省各民主团体立即召开会议，并在附近各个地区举行民众大会，发动莱茵省全体居民拒绝纳税；这是反抗政府以暴力对待普鲁士人民代表会议的最好办法。必须劝告居民，叫他们不要用任何暴力反抗可能按行政方式进行的征税；同时应该建议居民在强制出售财产的情况下不要进行交易。——《马克思恩格斯全集（第六卷）》，1961：24

3. Cologne, November 14. The Rhenish District Committee of Democrats calls upon all democratic associations in the Rhine Province immediately to convene their associations and organize everywhere in the neighborhood popular meetings in order to encourage the entire population of the Rhine Province to refuse to pay taxes, since this is the most effective means to oppose the arbitrary acts committed by the Government against the assembly of Prussian people’s representatives. It is necessary to advise against any violent resistance in the case of taxes collected under a writ of execution, but it can be recommended that at public sales people should refrain from bidding. -Quoted from Marx, K. & F. Engels. Karl Marx Frederick Engels Collected Works (Vol. 8), 1977: 24.

网络参考例句

例句 1：
资源税扩围是近年来资源税改革的重点内容之一，但一直未有实质性的推进#我国资源税是一个单纯的矿产资源税，还是具有更广泛意义的针对资源保护的税种，取决于征税范围是否进一步扩大。从资源保护的紧迫性和征收的可操作性而言，水资源应首先纳入征税范围。——“设立我国水资源税制度的探讨——基于水资源费征收实践的分析”，载于《中央财经大学学报》，2016年第1期
Although expanding its scope of taxation is one of the key issues in resource tax reform, little progress has been made in this area in recent years. whether China’s resource tax is a pure mineral resource tax, or has a broader sense of resource protection, depends on whether the tax base is further expanded. Considering of the urgency of resource’s conservation and the operability of taxation system, water resource tax should be the first to be imposed.

例句 2：
2009年我国增值税转型为消费型增值税，使我国的增值税在消除重复征税的道路上又前进了一步，但我国的增值税同国际上先进的增值税实施情况比较，还存在着征税范围过窄、税率设计不合理、征收管理不到位等一系列的问题，在转型后续改革中国家应以扩大增值税征税范围为基本，全面完善增值税制度，进而改善现行流转税制结构。——“增值税转型改革及后续发展探析”，载于《黑龙江八一农垦大学学报》，2010年第2期
In 2009 China's value-added tax for the consumption-type VAT, so that China's value-added tax in the elimination of double taxation issues have improved a step  but China's value-added tax with the international advanced the implementation of more value-added tax， there is also narrow the scope of taxation tax rates designed to unreasonable collection and management is not in place a series of problems the follow-up reforms in transition countries s