1. 共享税
1. shared taxes：share of employment就业所占比率p96,paragragh 2 | shared taxes共享税 | shareholder股东p54
1. 承担组织实施中央税、共享税及法律法规规定的基金的征收管理责任，力争税款应收尽收。
To organize the collection and administration of taxes, and to collect all the necessary taxes.
2. 本文分析了我国所得税管理体制改革对国有控股上市公司盈余确认行为的影响。2002年起我国地方企业的所得税由地方税调整为中央和地方共享税，提高了地方政府控股国有企业的实际所得税税负。
The income tax sharing fiscal system increases the effective tax burden taken by the local government controlling listed enterprises.
3. 共享税
3. 近年来增长较快的所得税也改为共享税，这使得在东部沿海经济发达地区，尽管财政收入大幅增长，但地方财政收入在总收入中的比重不高。
To this end, the choice of opening in the local government to the rapid growth and expansion of the tax revenue collected in channels, the development of urban construction, real estate and land acquisition as the preferred.
4. 但是，当地政府控制着土地供应，并通过维持高物价水平从中牟利。1994年，中央政府调整了中央地方共享税税收的分配比例，中央分到了极大的一块。
But local governments control land supply and have a vested interest in keeping prices high. In 1994 the central government changed the way it shared tax revenues with the provinces, leaving the centre with a much bigger portion.
5. 共享税什么意思
5. 自1994年实现分税制改革以来，我国逐渐建立了中央与地方两大税务体系，并将税种具体划分为中央税、地方税和中央地方共享税三大类。
Since 1994, china has been practicing new tax system, two tax systems - central and local tax system establish step by step, and divide the category taxes to three taxes: central tax, local tax and central—local shared tax.
6. 第三部分，介绍了现行税收管理体制现状从我国目前分税制实践来看，有三个特点：一个是它在一定程度上具有现代分税制内容；二是仍然保留了企业所得税按行政隶属关系划分这条旧体制尾巴，与企业深化改革和专业化联合趋势的矛盾日趋尖锐；三是共享税在全部税收收入中的比重相当高，与比较彻底的分税制表现出很大的距离。
Chapter III Introduction to current taxation management system. The current taxation management system enjoys three characteristics. Firstly, it includes the modern proportional taxation system to some content. Secondly, the old system of measuring the income tax of enterprises by administrational subjection, which is a block to the deepen reform of enterprises and the trend of speciality unity. Thirdly, the tax shared between central and local government stays at a rather high proportion which is far from the requirement of entire proportional taxation system.
7. 自1994年实现分税制改革以来，我国逐渐建立了中央与地方两大税务体系，并将税种具体划分为中央税、地方税和中央地方共享税三大类。
Has realized the tax distribution system reform since 1994, our country has established the central committee and the place two big tax affairs systems gradually, and divides specifically the categories of taxes into the central tax, the local tax and the central place sharing tax three big kinds.
8. 共享税
8. 随后，介绍国际上较常见到的几种共享税模式，即比例分享模式、税基分享模式、税率分享模式、附加税模式和混合模式。
Secondly, this chapter introduces the usual models of the shared tax. That is, proportional shared model, base shared model, tax rate shared model, additional shared model and the mixed model.
9. 乡镇政府的事权范围相对较大，且同上级财政交叉重叠，财权范围相对较小，参与分成的共享税税种和级次较多。
The scope of township governmental duties right is relatively large, intersecting and overlapping with the higher-up finance, but the scope of the property right is comparatively minor.
10. 企业家与共享税&企业所得税的博弈
Enterpriser and Share Tax-game Theory of the Corporation Income Tax
11. 黑龙江省地方财力薄弱，吃饭财政、土地财政、石油财政问题依然存在，因此可争取税收激励政策试点，调增共享税分成比例等。
Heilongjiang Province has fragile local financial, such as " ate meal the finance ", " land financial " and " oil financial " problems, so fighting for the tax incentive policies pilot and adjusting by sharing tax sharing ratio is indispensable.
12. 在共享税中，企业所得税的分权普遍具有显著的负效应。
The division of corporate income tax has universally significant negative effects in all the regions.
13. 增值税为国家和地方共享税，实行分成。
Value added tax shares duty for country and place, execute cent to become.
14. 共享税的意思
14. 基于这一背景，本文将税权划分改革研究的重点放在了税收收益权的划分上，其中，共享税的分享比例是税收分权的核心问题。
Based on this background, this research on tax power reform focuses on tax financing rights, where the share of sharing-tax is at the heart of tax decentralization.
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15. 共享税部分更多地照顾县级财政的需要。
The portion of shared tax will provide more benefits for the needs of fiscal bureaus of counties.
16. 本章首先阐述本文的选题意义，继而根据所查阅文献资料综述国内外共享税模式选择问题的研究成果。
This chapter explains the significance of this paper, then it summarizes the existing study result of shared tax model throughout civil and foreign according to the searched literature.
17. 就这项改革的实现途径而言，先采用共享税的形式作为中间过渡，当是首选。
As far as the way to realize this reform is concerned, sharing tax as a temporary means can be adopted.
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18. 黑龙江省地方财力薄弱，吃饭财政、土地财政、石油财政问题依然存在，因此可争取税收激励政策试点，调增共享税分成比例等。
Heilongjiang Province has fragile local financial, such as " ate meal the finance "," land financial " and " oil financial " problems, so fighting for the tax incentive policies pilot and adjusting by sharing tax sharing ratio is indispensable.