查询词典 affairs pertaining to taxation

When the mind apprehends the essence of a thing (quod quid est; tò tí en enai), the external object is perceived without the particular notes which attach to it in nature, and it is not yet marked with the attribute of generality which reflection will bestow on it.

当铭记apprehends的本质的东西（狱吏嚼1-5 ；德州仪器恩enai ），外部对象被认为没有特别注意到它重视它的性质（中存在singularibus ），这是没有标明属性一般性的反映将赋予它

Because traditional finance subject utmostly canonize the rational selected mode and methodology which keep the form of the financial interest need of the enterprise and its stockholders and the network of their financial relationship out of its analytic area, so liking the mainstream economics, traditional finance subject can not offer trustworthy explains to many financial affairs and can not prescribe the right policy prescription to the important financial problems, either. As a result of the logistic and realistic errors in the traditional mode, it will have an important and practical meaning to bring the new system principle into the analytic area of the financial subject and to develop the financial theory. The main points of this dissertation are as follows: The financial affairs of an enterprise are not the inner actions of the individual firm, but the function of the financial network of stockholders, so we should use the limit of the affairs not the inner property or inner driving force to interpret the financial affairs of an enterprise, we should use the method of circuital analysis not of individual analysis to investigate the financial affairs of an enterprise; The financial affairs of an enterprise is a social behavior, it is involved in the social structure and is restricted by the social structure, so we should care for the social characters, social responsibilities and social effects of the financial affairs of an enterprise; The financial network of stockholders is composed of five phases as follows: the finance of external stockholders, the finance of the operator, the finance of function, the finance of subsection and the finance of the stuff, in which the finance of the operator is dominant; The operational intensity and efficiency of the financial network of stockholders are influenced by technical factor as well as institutional factor, in which institutional factor is the fundamental character of financial affairs. Ultimately the substance of the financial affairs is the arrangement and operation for the financial system by stockholders; The relationship between enterprise and its stockholders is cooperative and conflicting. The important mechanism to solve the financial conflict between stockholders is the construction of the financial system, including the formal and informal system construction. Information and faith are the important mechanism to coordinate the financial conflict between stockholders, so we should pay much attention to the research of formal and informal system.

本文的主要观点是：企业财务行为不是企业个体内部的行为，而是利益相关者财务网络行为，因此应当用对行为的结构限制而不是企业个体的内在属性或内在驱力来解释企业的财务行为，用网络分析的方法而不是个体分析的方法研究企业财务行为；企业财务行为是一种社会行为，它嵌入于社会结构之中，受企业财务所处的社会结构的限定，因此应当关注企业财务行为的社会性质、社会责任和社会后果；利益相关者财务网络内含外部利益相关者财务、经营者财务、职能财务、分部财务和员工财务五个层次，其中经营者财务在其中占据主导地位；利益相关者财务网络的运作强度与运作效率既受技术性因素的影响，又受制度性因素的影响，其中制度性是财务的根本属性，企业财务的实质说到底还是面向利益相关者的一种财务制度性的安排与运作；企业与利益相关者之间以及利益相关者相互之间的财务关系具有合作性与冲突性，化解利益相关者财务冲突的重要机制是财务性的制度建设，包括正式制度建设与非正式制度建设，信息和信任是协调利益相关者财务冲突的重要机制，因此应当高度关注财务的正式和非正式制度的研究。

A further comparison is made to the contradistinctive relations betweenthe concept of international taxation coordination and that of national taxation,international taxation, taxation integration, international taxation competition, statesovereignty and world economy.

并进一步比较了国际税收协调与国家税收、国际税收、税收一体化、国际税收竞争、国家主权和世界经济等概念之间的对比关系。

This article first analyses the globalizations requirement for the current administration of taxation involving foreign nationals, then concentrates on the core of international taxation administration: abolishing international dual taxation, signing an international taxation treaty, guarding against international evasion of taxes, as well as investments and trade of transnational companies. The anthor also raises some detailed assumptions of reform on the taxation system involving foreign nationals supporting external investments of our enterprises, strengthening the rax administration on E-business, and building up our own international tax administration agencies.

本文首先分析世界一体化趋势对税收管理提出的要求，接着探讨我国现行涉外税制的种种局限，进而围绕国际税收管理的核心内容即消除国际双重征税、签定国际税收协定、防范国际避税和偷漏税以及跨国公司投资与贸易的国民待遇等问题进行分析与思考，提出改革涉外税制、积极支持我国企业对外投资、加强电子商务的税收征管以及建立我国国际税收管理机构的具体设想。

This paper are divided into five chapters, it includes: The first chapter introduces the conception and the characteristic of mineral resources, analyses the existing situation and the problems in the course of exploitation ,and opens out the reasons and the background of taxation and fee reform.The second chapter introduces the summary and the theory of the mineral resources taxation and fee, which contains the type、the trait and the general notion of resource taxation and fee、the value theory and the property right of mineral resources、the western communal article theory、the exterior theory and so on, to help us to understand the system deeply from the root of theory.The third chapter analyzes the differences about the taxation and fee institution between the home and abroad, as well as the inspiration for us.

论文正文共分五大部分，具体情况如下：第一部分研究分析了我国矿产资源现状及其开发利用情况与存在的问题，揭示了矿产资源税费制度改革研究的背景和原因；第二部分介绍了矿产资源税费概念和相关的理论基础，包括矿产资源价值理论、矿产资源财产权理论、西方的公共物品理论、"库兹涅茨"曲线理论等，从理论根源来深层次理解矿产资源税费制度的建立；第三部分进行了中外矿产资源税费制度的比较分析，包括中外矿产资源税费制度的具体介绍，分析了它们的不同及给我们的启示；第四部分研究分析了我国矿产资源税费制度存在的问题及其原因。

This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.

本文从分析电子商务与传统商务相比较的现实优越性及发展电子商务的基本条件入手，认为税收问题是电子商务的难点；并通过借鉴国际组织和各国政府对电子商务税收问题的基本处理作法，进一步提出电子商务中的几个主要税收问题；在此基础上，通过借鉴国际上对电子商务税收问题处理的基本经验和作法，试图提出解决现阶段我国电子商务税收问题的基本思路和应采取的对策与建议，以期使我国税收管理尽快与国际相接轨，迎头赶上国际经济信息化发展的新浪潮。

The article is run from program design, public traffic construction, development, figure and dimensional design isogon spend summary international the construction experience; of area of famous business affairs develops from construction of digital business affairs, software, characteristic, the respect such as zoology business affairs and safe business affairs looks forward to contemporary business affairs, obtain the enlightenment that builds to area of our country business affairs with this.

本文从规划设计、公共交通建设、开发运作、形象及空间设计等角度总结国际知名商务区的建设经验；从数字商务、软件建设、特色发展、生态商务及平安商务等方面瞻望现代商务区的发展趋向，并以此获得对我国商务区建设的启示。

Week anchor: Above all above the circumstance conference that boat has been in the country for many times, very much person tells electronic business affairs is Alibaba the thing of the respect, the likelihood is a few views of layman, if say it pays treasure subordinately for example, these are pure business, if be of itself, if be electronic business affairs a bit far-fetched, if say the business affairs that is BTOB, use Internet and the method of other a few electrons, use a company with the business affairs activity between the enterprise, alibaba is electronic business affairs, you also can say sina is electronic business affairs, right incorrect?

周锚：首先国航已经在多次的场合会议上面，有很多的人一讲电子商务就是阿里巴巴方面的事情，可能是门外汉的一些看法，如果说它旗下的比如说支付宝，这些是纯商业的，如果是本身的，如果是电子商务有点牵强，如果说是BTOB的商务，利用互联网和其他的一些电子的手段，利用企业间与企业间的商务活动，阿里巴巴就算是电子商务，您也可以说新浪是电子商务，对不对？

It is explained that foundation of taxation affairs accounting is integrant through defect of finance accounting influences in ratepaying and redressal between profit of accounting and gains of taxation affairs is excused.

在西方国家，会计学科的分支领域已形成财务会计、管理会计和税务会计三大分支。在我国，长期以来实行的是财务会计与税务会计合一的会计制度。

The research of this thesis is under the circumstances that the international shipping center of Shanghai builds Yangshan deep water port project, first of all, through its SWOT analytical method analyze Shanghai maritime affairs situation, maritime affairs office existing boat policy, Yangshan deep water port hydrometeorological situation, analyze the present main ship type, to explain the background of the choice the ship the small waterline, to put forward the necessity of building small water-plane area twin hull maritime affairs patrol ships. Then, it introduces the principle, characteristic of the small waterline, and has analyzed the domestic and international state of development of the SWATH ship, and conclude that it is feasible to build SWATH maritime affairs patrol ship technical, through the research and analyze of design at home and abroad,; Then it analyzed the application of the SWATH ship in maritime affairs manage both at home and abroad, put forward the preliminary scheme, and carry on research to the economic performance of technology of the scheme, through putting forward the preliminary model of plan of design to main yardstick and selecting type of host computer finally after relatively optimize, and confirm design specifications .

本文的研究是在上海国际航运中心建设核心工程洋山深水港的大前提下，首先，通过利用SWOT分析方法分析了上海海事局面临的形势，对上海海事局现有航政管理船舶现状进行分析，对洋山深水港海域的水文气象情况进行了调研，对当前主要船型进行分析，对选择小水线面船的背景加以阐述，提出建设小水线面双体海事巡逻船的必要性：接着，对小水线面船的原理、特点加以介绍，并对小水线面船国内外发展状况进行了分析，对国内设计建造小水线面双体海事巡逻船的技术可行性进行了研究分析，得出国内设计建造小水线面双体巡逻船在技术上是可行的；然后对国内外应用于海事管理等工作的小水线面船型进行分析，提出初步的方案，并对方案的技术经济性能进行研究，通过对主尺度和主机选型等进行比较优化后最终提出初步的设计方案模型，并确定设计任务书。

I think people in this lifetime in a rebirth.

我觉得人在这一生里其实也在轮回。

He had to tie her hands together.

他不得不把她的双手绑在一起。