查询词典 finance and taxation

The third part introduces effect analysis of financial transfer payment system of our country, through establishing one model of government spending under gradational finance and taxation system, demonstration analyze the effect of the financial transfer paymentsystem of our country and point out the problem and reason that result in depressing the effect of the financial transfer payment system.

再次，我国财政转移支付效应分析，通过建立一个分级财税体制下的财政支出模型，对我国财政转移支付效应的进行实证分析，指出我国财政转移支付制度中导致转移效应弱化的问题和原因。

Financial transfer payment system is one important portion of gradational finance and taxation system. It is very important for gradational finance and taxation system to realize the national economic goal of adjusting control that we develop correctly the effect of financial transfer payment system Finance shift payment amount between the government of our country is huge very much.

财政转移支付制度是分级财税体制中一个非常重要的环节，正确发挥财政转移支付制度的效应，对分级财税体制顺利实现国家各项经济调控目标具有重要意义。

The innovation of this paper is to design the model of government spending under gradational finance and taxation system. Simulate one submodel to implement shifts payment according to the actual enforcement condition of the financial transfer payment system of our country. Apply this submodel into shift payment effect demonstration analyzing, then reach enforcement result of our country shift payment.

本文的创新之处是通过构建分级财税体制下的财政支出模型，按照我国分级财税体制的实际实施情况模拟出一个实施财政转移支付的子模型，应用该子模型对我国财政转移支付效应进行实证分析，进而得出我国财政转移支付效应实施效果。

The laws and regulations were interpreted and implemented by the Ministry of Finance and the State Administration of Taxation.

法律法规的解释和执行由财政部和国家税务总局负责。

In 1978-1985, the country adjustment the development policy of the city and countryside, the key of finance and taxation policy was the farmer. In 1985-1990, the country tried hard to coordinate the contradiction of the city and countryside development and took "the Three Chooses" as a center of gravity. In 1990-2002, the disparity of the city and countryside was more and more big, the country had to standard farmer tax revenue; transform administrative fees into taxes in order to adjust the harmonious of the city and countryside relation. In 2002-2006, the country alleviated gradually the contradictory of the city and countryside through the reform of agricultural tax and administrative fees. Along with entering WTO, the uncoordinated relations of the city and countryside faced a huge challenge.

改革开放以后，国家在统筹城乡关系上经历了四个阶段：1978—1985年，国家对城乡发展政策进行调整，财税政策重点向农民倾斜；1985—1990年，国家以治理"三乱"为重心，力图协调城乡发展矛盾；1990—2002年，城乡差距越来越大，国家采取了规范农民税收、"费改税"等措施，试图调整不和谐的城乡关系；2002—2006年，国家通过农村税费改革、取消农业税等政策措施，逐步缓解了城乡矛盾。

All financial and accounting activities of aSino-foreign joint equity enterprise (hereinafter referred to as ajoint enterprise) which is established in China with the approval ofthe ministry of Foreign Economic Relations and Trade of thePeople's Republic of China or one of its authorised organs shallcomplywith the provisions of the relevant Chinese laws andstatutory regulations, and shall be subject to examination andsupervision from the relevant finance and taxation departments.

第二条 凡经中华人民共和国对外经济贸易部或者其授权机构批准，设在中国境内的中外合资经营企业的一切财务会计活动，应遵守中国有关法律、法规的规定，并受财政税务机关的检查和监督。

The Restoration is an important transformable age in the history of finance and taxation in England .

复辟时期是英国财政与税收史上的一个重要转型时代。

Since the reform and opening-up, specially entered the new century, the finance and taxation department took aeries of policies and measures to support agriculture economy and society development under the leadership of the CPC Central Committee and the State Council. It has obtained such tangible effects as promoting the development of the city and countryside as a whole.

改革开放以来，特别是进入新世纪以来，在党中央、国务院的支持下，财税部门积极行动，采取支持农业和农村经济与社会发展的一系列政策措施，取得了一些明显的效果，对促进城乡统筹发展起了积极的作用。

We will promote the construction of horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks, step up the construction of treasury book data centralized system, accelerate the allotment of governmental capital for supporting the service sector, strengthen the whole-course monitoring of tax revenues into the treasury and create a good tax payment environment for service enterprises, promote the pilot direct allotment of governmental capital to the accounts of final payees through the Treasury System of the Peoples Bank of China, push forward the direct collection and allocation of social insurance premiums through the treasury, gradually incorporate all the governmental revenues and expenditures into the single treasury account for management, and enhance the efficiency and level of governmental public services.

推进财税库银横向联网系统建设，抓紧国库会计数据集中系统建设，加快政府对服务业扶持资金拨付，加强税收入库全程监控，为服务企业创造良好的纳税环境。推动通过人民银行国库系统将政府性资金直接拨付到最终收款人账户的试点工作，推进由国库直接收缴和拨付社保资金业务，逐步将所有政府资金收支活动纳入国库单一账户进行管理，提高政府公共服务的效率和水平。

On November 17, 2008, China's Ministry of Finance and the State Administration of Taxation released the Circular on Issues Concerning the Deed Tax on Land and Building Ownership Transfer between Natural Persons and Their Individual Wholly-funded Enterprises or Single-Member Limited Liability Companies, stipulating that uncompensated transfer of land and building ownership between a natural person and their individual wholly-funded enterprise or single-member limited liability company falls under the classification of uncompensated transfer of land and building ownership within a single investor entity, and shall be exempt from the deed tax.

财政部、国家税务总局2008年11月17日发布的《关于自然人与其个人独资企业或一人有限责任公司之间土地房屋权属划转有关契税问题的通知》规定，自然人与其个人独资企业、一人有限责任公司之间土地、房屋权属的无偿划转属于同一投资主体内部土地、房屋权属的无偿划转，可不征收契税。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。