No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken.

Direct pollution tax is based on stimulating environment taxes conforming to the polluter-pays principle, only the polluters are levied.

直接污染税是基于刺激的环境税种，将污染物的排放量作为计税依据，只有污染者是征收对象，因此符合污染者付费的征收原则。

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The taxpayer complies with the degree direct influence tax law implementation the validity, affects the tax money to drain the degree.

纳税人的遵从程度直接影响税法实施的有效性，影响税款流失程度。

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First, according to the function way, it is divided into the direct environment tax and the indirect environment tax.

一是按作用的途径，分为直接环境税和间接环境税。

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The tax systems of the countries all over the world are inclined to adopt the indirect tax represented by value-added tax and direct tax represented by income tax and run side by side. Reducing the tax rate and expanding the tax base to become the general trend.

各国国内税法日益趋同，世界各国的税制都倾向于以增值税为代表的间接税和以所得税为代表的直接税并行；降低税率、扩大税基成为普遍趋势。

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The paper pointed out that abolishment of agriculture tax just reduce farmer's direct tax burden, a great deal of burden still remain which caused by extra fees, the price scissors be-tween industry and agricultural products.

文章分析指出了取消农业税只是减轻了农民的直接税收负担，农民仍承担着大量的税外收费、工农产品和农地的价格剪刀差对农民补偿严重不足等造成的农民负担。

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Justifiability of federal income tax on residents is controversial confined to the distribution principle on direct tax in the Constitution initially, and instruments identified of the Supreme Court on the issue also showed changes on different times.

最初的个人所得税囿于宪法中直接税的分派原则而备受争议，联邦最高法院的判例在这个问题上的认定也呈阶段性变化。

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In view of the financial structure of Tudor Dynasty, the monarchical power relied deeply on the Parliament, which was clearly shown by the position and function of customs and direct tax in the financial structure.

从都铎王权财政收入结构看，王权对议会具有很强的依赖性，这突出体现在关税和议会税在财政结构中的地位和作用上。

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Tax revenue is the major means of regulation income distribution. In the current taxation of our country, direct tax proportion passes the little, personal receipt regulation system of revenue tax that does not form a science.

税收是调节收入分配的主要手段，但是，在我国现行的税制中，间接税比重过大，直接税比重小，没有形成一个科学的个人收入税收调节体系。

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It insists on the tax policy which reduces the income tax and increases the direct tax of the rich, and it has active use in maintaining the consumption just and improving the social fair distribution.

主张一般性减免所得税和增加征收对富人直接税的税收政策，对维护消费正义，促进社会分配公平方面起了积极作用。

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Low-income countries execute indirect tax institution and high-income countries carry out direct tax institution. The income level is higher then direct tax has more portion in the tax revenue.

低收入水平国家实行的是以间接税为主体的税制而高收入水平国家实行的是以直接税为主体的税制，且收入水平越高，直接税在税收收入中的比重也越大。

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During Nanjing national government period, although social conditions of direct tax has not been mature, the direct tax system was set up successfully under the macro background of Anti-Japanese War.

南京国民政府时期，虽然创办直接税的社会条件尚不成熟，但因应抗战的宏观背景，直接税制度成功建立起来。

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Real estate tax plays an important role in the fair distribution of income and effective allocation of resources, because it has dual nature of both direct tax and indirect tax.

房产税兼具直接税与间接税双重属性，在调节收入分配和有效配置资源两个方面都具有重要作用。

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The taxation system in recent China proceeded in the three stages from the traditional simple direct tax to indirect tax, then to modern direct tax as main tax.

近代中国的税收制度经历了从传统的以简单直接税为主体税种向以间接税为主过渡并进入以现代的直接税为主的现代化过程。

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Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.

遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。

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As a direct tax levied on individuals, individual income tax plays an important role in increasing government revenue and adjusting residents' income gaps.

个人所得税作为对个人征收的一种直接税，在增加政府财政收入、调节居民收入差距上发挥着重要的作用。

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Direct tax including agricultural tax has remarkable negative effect on economic growth, while in direct tax including circulation tax not remarkable effect.

直接税包括农业税收对经济增长有显著的负作用，而流转税等间接税对经济增长的影响不显著；

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The principal direct tax is income tax, in which the person who receives the income pays the tax.

首要的直接税是所得税，由有收益的个人付税。

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The direct tax Imposed by the Nanking National Government, has profound social background and history causation.

抗战时期直接税的实施与影响直接税的开征有其深刻的历史原因和社会背景。

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Personal income tax is a direct tax, is also a vital stake in our taxes.

个人所得税是一个直接税种，也是一个与我们切身利益息息相关的税种。

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High gas and hitting bills act like a direct tax on consumers.

高价气体和攀升的账单就像一种税收直接打压消费者。

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