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Humbly show unto our Sovereign Lord the King, the Lords Spiritual and Temporal, and Commons in Parliament assembles, that whereas it is declared and enacted by a statute made in the time of the reign of King Edward I, commonly called Stratutum de Tellagio non Concedendo, that no tallage or aid shall be laid or levied by the king or his heirs in this realm, without the good will and assent of the archbishops, bishops, earls, barons, knights, burgesses, and other the freemen of the commonalty of this realm; and by authority of parliament holden in the five-and-twentieth year of the reign of King Edward III, it is declared and enacted, that from thenceforth no person should be compelled to make any loans to the king against his will, because such loans were against reason and the franchise of the land; and by other laws of this realm it is provided, that none should be charged by any charge or imposition called a benevolence, nor by such like charge; by which statute:(efore mentioned, and other the good laws and statutes of this realm, your :(cts have inherited this freedom, that they should not be compelled to contribute to any tax, tallage, aid, or other like charge not set by common consent, in parliament.

,谦卑的呈给本次国会集会的我们世间的王,贵族院,以及众院,鉴于爱德华一世(1239 – 1307)国王统治期间制定的一部条令——通常称为"Stratutum de Tellagio non Concedendo"——所宣称和颁布的:若没有善意和王国内大主教,主教,厄尔,巴仁,骑士,自由民,以及平民中其他的自由民的同意,我们王国内的国王或者国王的继承人不得摊派或征收租税和援助;又爱德华三世(1312 – 1377)统治的第二十五年通过国会所拥有的权力所宣称和颁布的:自此,不得强迫任何人违背他的意愿借贷与国王,因为这样的借贷违背了理性和世上的权利;以及依据我们王国内提供的其它法律,不得以一种被称作捐税的索取征收任何东西,亦不得通过诸如此类的索取;依据以上提到的法律,以及其它王国内的善法和条令,你的臣民已经继承了这种自由,即他们不应当被强迫提供任何税款,租税,援助,或者其它没有国会共同同意的类似索取。

Second, deed tax, levied on households the proportion of ordinary 1.5%, more than 140 square meters of high-grade residential rate of 3%.

二是契税,普通住宅征收比例为1.5%,140平方米以上的高档住宅征收3%。

Accordingly, be necessary to execute farmer duty to expend the reform of responsibility system, straighten duty to expend the problem that in collecting, appears, let a farmer fulfill tax cost approvingly to impose obligation.

因此,有必要实行农民税费负担制度的改革,理顺税费征收中出现的问题,让农民比较满足地履行税费征收义务。

VAT and the Consumption Tax on imported goods were collected by General Customs Administration at the point of entry.

对进口产品征收的增值税和消费税由海关总署在入境地征收

Meantime, the paper describes the influence of fuel tax on balanced input and the consumption. Finally, the paper derives appropriate fuel tax rate is good to social welfare.

同时分析了征收燃油税对均衡要素投入、居民和政府的消费水平的影响,验证了征收恰当的燃油税对社会福利是有利的。

The government is more of a hindrance than a help to the industry, levying a 63 per cent ad valorem tax on all wines before value added tax.

政府对于酒业而言,不是一个帮手,更像是阻力——对所有红酒征收63%的从价税,之后还要征收增值税。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省、自治区、直辖市、计划单列市财政厅、国家税务局,新疆生产建设兵团财务局:根据《中华人民共和国增值税暂行条例》(国务院令538号,以下简称条例)和《中华人民共和国增值税暂行条例实施细则》(财政部国家税务总局令50号)的规定和国务院的有关精神,为做好相关增值税政策规定的衔接,加强征收管理,现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下

South Korea provides that from 2007 onwards, will be the second sale of real estate vendors charge 50% of the capital gains tax on the sale of housing units in the third of the vendor's collection of 60% capital gains tax, developers and called for public construction costs.

韩国则规定,从 2007年起,将对出售第二套房产的卖主征收50%的资本收益税,对出售第三套住房的卖主征收60%的资本收益税,并要求开发商公开建筑成本。

For the purpose of strengthening the administration of tax collection of real estate market of this Municipality, the provisions regarding the collection of business tax on the sale of general residential houses by individuals are clarified as follows

为加强本市房地产市场的税收征收管理,根据国家有关营业税税收政策,对个人出售本市普通住房的营业税征收规定明确如下

Supplementary notice, Today, individuals will be less than two years to purchase housing external sales, sales tax should be levied in full; will be purchased over two years, and in accordance with city standards published ordinary housing shelter external sales should be located on the housing, capacity rates, housing size, prices and other documentary requirements and local taxation departments other materials, to the local tax department for handling exempted from business tax procedures; will be purchased over two years housing external sales, can not provide proof of a general shelter materials or audited non-compliance conditions, all in accordance with the ordinary non-housing related business tax policy that income by selling price minus the purchase of housing, the balance of a sales tax.

补充通知规定,今天起,个人将购买不足2年的住房对外销售的,应全额征收营业税;将购买超过2年的(含2年)的、符合本市公布的普通住房标准的住房对外销售,应持该住房的坐落、容积率、房屋面积、成交价格等证明材料及地方税务部门要求的其他材料,向地方税务部门申请办理免征营业税手续;将购买超过2年(含2年)的住房对外销售,不能提供属于普通住房的证明材料或经审核不符合规定条件的,一律按照非普通住房的有关营业税政策,即按售房收入减去购买房屋的价款后的差额征收营业税。

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