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First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

EXCLUSIONS 4 In no case shall this insurance cover 4.1 loss damage or expense attributable to wilful misconduct of the Assured 4.2 ordinary leakage, ordinary loss in weight or volume, or ordinary wear and tear of the subject-matter insured 4.3 loss damage or expense caused by insufficiency or unsuitability of packing or preparation of the subject-matter insured (for the purpose of this clause 4.3 "packing" shall be deemed to include stowage in a container or liftvan but only when such stowage is carried out prior to attachment of this insurance or by the Assured or their servants) 4.4 loss damage or expense caused by inherent vice or nature of the subject-matter insured 4.5 loss damage or expense proximately caused by delay, even though the delay be caused by a risk insured against (except expenses payable under Clause 2 above) 4.6 loss damage or expense arising from insolvency or financial default of the owners managers charterers or operators of the vessel 4.7 deliberate damage to or deliberate destruction of the subject-matter insured or any part thereof by the wrongful act of any person or persons 4.8 loss damage or expense arising from the use of any weapon of war employing atomic or nuclear fission and/or fusion or other like reaction or radioactive force or matter.

EXCLUSIONS 4在任何情况下都不得这个保险 4.1损失损害或费用的原因故意的不当行为的保证 4.2普通渗漏，普通的损失重量或体积，或普通磨损的标的物投保 4.3损坏或丢失所造成的费用不足或不适合的包装或准备受保标的物（目的是这一条款4.3 &包装&应视为包括存放在容器或liftvan但只有当这些堆放进行之前扣押保险或担保或其雇员） 4.4损坏或丢失所造成的牺牲固有的副总裁或性质的标的物投保 4.5损坏或损失近牺牲所造成的延误，即使是延迟所造成的风险保险（除费用缴付根据第2段） 4.6损失损害或费用所产生的破产或财务预设的业主管理人员承租人或经营者的船只 4.7故意损坏或蓄意破坏受保标的物或其任何部分的不法行为，任何人 4.8损失损害或费用的使用中出现的任何战争武器的使用原子或核裂变和/或融合或其他类似反应或放射性武力或事项。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of expense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the achievement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

The thesis is based on income question, forest coverage rate and grop production.to beging with, date envelopment analysis is proved that it can be applicated into grain for green in shan-bei district, and then in view of the fact, seven esential factors which have influence on the project are found out: expense of dam, expense of crop,expense of cash tree ,expense of defense tree,other economic crop,expense of grass and graziery;and the output factors include:income of gdp,pure income per captia,the area of decreasing land loss,graziery income ,crop production,income of tree,the totle income of economic crop.after the date of each facts are puted into dea model,unefficiencial decision making units found.the data that are got through adjusting unefficiencial dmus dy dea can offer guide in shanbei district upgrading of an industrial structure.at the same time ,taking into account some possible problems in or after grain for green in shan-bei district,the thesis bring out some propesal to improve the circumstance,enhance the life level and putthe relation of population,resource and circumstance into a healthy orbit.

论文以解决陕北地区的收入问题，植被问题以及粮食产量问题为出发点，首先从理论上分析了包络分析方法在陕北地区退耕还林中运用的可行性，然后结合陕北地区目前的实际情况，综合分析出影响陕北地区退耕还林的关键的七个因素作为输入指标：水利水保设施投入，农作物投入，经济林种支出，防护林支出，其它经济作物，草类支出，畜牧业投入；以退耕还林所要解决的最终问题作为输出指标：GDP收入、农民人均纯收入、水土流失减少量、牧业总产值、粮食产量、林业总产值、其他经济作物总产值。将各指标所对应的数据代入模型后，通过分析求解得出非有效的决策单元，再运用包络分析方法的一些基本原理对非有效的决策单元进行调整，由此所得的数据对陕北地区的实际投入具有很好的指导意义。同时，又针对陕北地区在退耕还林过程中以及之后可能面临的困境，提出了一些建议和对策。最终使得陕北地区的投资环境尽快得以改善，使农民尽快脱贫致富，使人口、资源、环境的关系尽快纳入良性循环的轨道上。

The capital cost of capital refers to each kind of expense which occurs in the fund raising process, like payment and so on outstanding share, bond release handling charges, sell on consignment the expense, the printing expense, the property appraisal expense, the certification fee, the announcement to spend and so on, the capital use cost refer to each kind of e XP ense which in the use capital process pays, like the bond interest, the stock dividend, the bank loan interest and so on, the capital collection the cost usually is when the fund raising the disposable occurrence, the ach ie vement plans the capital amount to reduce the item to deduct.

资本发行成本是指在筹资过程中发生的各种费用，如发行股票、债券等支付的发行手续费、承销费、印刷费、资产评估费、公证费、公告费等，资本使用成本是指使用资本过程中支付的各种费用，如债券的利息、股票的股利、银行贷款利息等，资本筹集成本通常是在筹资时一次性发生，作为筹资额的减项予以扣除。

The result indicates labor expense,seedling expense,indirect expense and fertilizer expense have a large influence on the interlocal cost.

运用成本分解模型测算成本要素对我国玉米生产成本地区间差异的影响程度。

Control purchase the office supplies, birthday card and stationery, reimbursement of staff physical check expense, vendor payment of monthly admin expense, including vehicles rental, driver's additional service pay, mailing expense, Air fares, hotel expense, timely statistics and distribute of PPE.

负责办公用品、生日卡及文具的采购和发放、员工体检费用的报销、月结费用的对账以及提交发票（车辆租金及加班费、快递费用、机票费用、酒店费用、饮用水、餐费等）、劳保用品的及时统计和发放

The patients with the age of 0～15,16～39,40～55 and 55-should pay for 81%,76%,73% and 68% of the actual expense,respectively. Unmarried patients and married patients should pay for 79% and 71%,respectively. Basic hospitalization insurer ,commercial insurer ,people at one's own expense and at public expense should pay for 74%,69%,76% and 63%,respectively.

0~15岁、16~39岁、40~55岁和55岁以上的病人分别只需偿还实际费用的81%、76%、73%和68%，未婚和已婚病人分别需要偿还实际费用的79%和71%，基本医保、商业保险、自费医疗和公费医疗的人群分别只需偿还实际费用的74%、69%、76%和63%。

The school expense intermediate 3380 Yuan, the high-level 3980 Yuan, the school expense already included teaching material test training and so on related expense.

学费中级3380元，高级3980元，学费已经包括了教材考试培训等相关费用。

This article utilizes the literature material law, the expert interview law, the questionnaire survey procedure, the mathematical method of average and the logical analytic method, Takes the investigation object by Beijing Haidian District middle age female, Through investigates their expense idea, the expense present situation, the consumption pattern, the expense form, the consumption level and so on, Affects them from objective and the subjective angle analysis to participate in the factor which the spor...

本文运用文献资料法、专家访谈法、问卷调查法、数理统计法和逻辑分析法，以北京市海淀区中年女性作为研究对象，通过调查她们的消费观念、消费现状、消费结构、消费形式、消费水平等，从客观和主观的角度分析影响她们参与体育健身消费的因素，就其存在的问题和原因进行深入分析，提出相应的改进对策，同时也通过研究她们的体育消费，为下一步进行全国中年女性体育消费提供基础理论及数据。

But this is impossible, as long as it is engaging in a market economy, there are risks in any operation.

但是，这是不可能的，只要是搞市场经济，是有风险的任何行动。

We're on the same wavelength.

我们是同道中人。