Secondly , it objectively evaluates an important status of indirect tax in the structure of tax system.

进而又客观评价了间接税在我国税制结构中的重要地位.

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Consumption tax is the duty inside a kind of price, and it is indirect tax.

消费税是一种价内税, 且是间接税.

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The second is indirect tax incidence.

一是间接税的内涵和外延.

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When our social security model was designed , the proportion between direct and indirect tax was balanced.

根据比利时社会福利规划的模式, 直接税与间接税的比例是要互相平衡的.

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Successful experience of international indirect tax reformation will be useful to our's reformation. "

国际间接税改革的成功经验会对我国 间接税 改革起到很好的借鉴作用.

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Thirdly, it expounds an adjusting effect of indirect tax in different period.

接着又阐述了间接税在不同时期对我国经济的调节作用.

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Part 4 is specific suggestions on further reforming and improving indirect tax.

进一步改革和完善我国间接税的建议.

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Finally, it analyses the main problems of the current indirect tax.

最后从各个主要税种分析了我国间接税目前存在的问题.

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Part 5 is about auxiliary work of the indirect tax reformation.

间接税改革的配套工作.

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Unlike indirect tax, a tax cannot be shifted to others.

不像间接税, 直接税无法转稼给他人.

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