【经】 免务作用, 税务功能

本文力图在资产证券化税负分析框架的基础上，阐释税收作用机理，剖析我国税收政策缺失，探索税制优化路径。

employee's quarterly federal tax return

claim for refund of excess tax paid by reason of owner-occupation or vacancy【税收】

value added tax(VAT)

tax avoidance

tax reliefs

turnover tax; Business tax

classified income tax【税收】;schedule income tax【税收】;tax on separate income【税收】

tax withholding【税收】;withholding tax【税收】