The taxdesign of nitrogen fertilizer was discussed by utilizing the external theory and the demand elasticity theory.
运用外部性理论和需求弹性理论,探讨氮肥税的设计。
2
Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the taxdesign.
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.