字词 | 间接税 |
释义 | 间接税【英】indirect tax; indirect taxation译文来源[1] Lenin, V. I. Lenin Collected Works (Vol. 2) [C]. Moscow: Progress Publishers, 1972: 78. 定义间接税是“直接税”的对称。纳税人能够将税负转嫁给他人负担,即纳税人与负税人不一致的税。在中国现行税制中,消费税和营业税等属于间接税(戴相龙,1998:43)。 定义来源[1] 戴相龙,黄达.中华金融辞库[Z].中国金融出版社,1998. 例句1. 既然如此,可见国家总的开支(用在士兵身上的)将由没有生活资料的人来担负,正象他们现在以间接税等等的形式负担这种费用一样。那么新制度的特点在哪里呢?在于现在没有生活资料的人可以出卖劳动力,而在新制度下,他们必须无报酬地做工(即只得到生活费)。——《列宁全集(第二卷)》,1984:23 1. In that case, it is understandable that the state’s general expenditure (on the soldiers) will be borne by those who are without the means of livelihood, just as they bear it now in the shape, for example, of indirect taxes, etc. In what way is the new system different? In the fact that nowadays those who have no resources can sell their labour-power, while under the new system they will be obliged to work gratis (i.e., for their keep alone). -Quoted from Lenin Collected Works (Vol. 2), 1972: 78. 2. 此外,为了俄国国家财政民主化,俄国社会民主工党要求取消一切间接税,征收累进所得税。为了肃清旧农奴制残余,俄国社会民主工党将力求:(1)取消赎金、代役租以及目前农民这个纳税等级所承担的一切义务;——《列宁全集(第六卷)》,1986:197 2. Besides, with the object of democratising Russia’s state economy, the Russian Social-Democratic Labour Party demands that all indirect taxation be abolished and progressive income-tax be introduced. With a view to eradicating the remnants of the old serfowning system, the Party will work for: 1) abolition of land redemption and quit-rent payments, as well as of all services now imposed on the peasantry as a taxable social-estate; -Quoted from Lenin Collected Works (Vol. 6), 1977: 30. 3. 正因为如此,“民主主义”君主派的纲领才对武装人民问题只字不提,才回避明确地表述教会同国家分离的要求,才坚决主张不废除间接税,才用被压迫民族的文化自决代替它们的政治自决。——《列宁全集(第十卷)》,1987:252-253 3. Hence, the omission of any mention of the arming of the people in the programme of the monarchist “democrats”, the avoidance of any definitely formulated demand for the disestablishment of the Church, the insistence on the impracticability of abolishing indirect taxes, the substitution of cultural self-determination of the oppressed nationalities for their political self-determination. -Quoted from Lenin Collected Works (Vol. 8), 1977: 494. 网络参考例句例句 1: |
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