Ethical guidelines for physician payment based on capitation .
医生道德准则为基础的。
The irish education department said that schools were getting more funding for basic operating costs following an increase in the capitation grant last year to 200 for each student .
Whether they bear the name vat tax , sales tax , poll tax , duty , impost , excise , capitation , flat , stamp , or whatever other name , they nevertheless all remain either a direct tax or an indirect tax .