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By approval of the State Council, Ministry of Finance, the State Administration of Taxation decided in October 2008 9 onwards, the securities market of individual investors access to securities transactions settlement funds interest income, interest income, mutatis mutandis, savings deposits, the waiver of personal income tax levy, or the securities market of individual investors in securities transactions settlement funds in October 2008 after 9 (including the October 9) accrued interest income, personal income tax levy waiver.

由国务院,财政部批准,国家税务总局决定在10月2008年9起,个人投资者提供证券交易结算资金的利息收入,利息收入,比照储蓄存款,个人所得税的征收,或在证券交易结算资金个人投资者的证券市场在10月放弃证券市场2008年后,9(包括10月9日)的应计利息的收入,征收个人所得税豁免。

The following income of Enterprises shall be tax-exempted income(1) income from interests on government bonds;(2) income from equity investment income such as dividend and bonus between qualified resident enterprises;(3) income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;(4) income of qualified non-profit organizations.

企业的下列收入为免税收入:(1)国债利息收入;(2)符合条件的居民企业之间的股息、红利等权益性投资收益;(3)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益;(4)符合条件的非营利组织的收入。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后,本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察,提出优化我国税种收入结构的方向是建立双主体税种结构,总体思路是在稳定流转税收入的情况下,增加所得税的规模及在税收收入中的比重,以动态的方式改善商品流转税和所得税的相对比例,改变我国税种收入结构失衡、税制功能扭曲的现状,构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

Now the structure has several fundamental characteristics as follows, the disparity of income within basic stratum appears remarkably widen, not only takes among different trades, but also between leaders and the be-managed; the disparity of income between white-collar and blue-collar tends to reasonable in balance; although the disparity of labors' income in different proprietorship takes on some widening, evidence in the mass is not obvious, except labors' income in collective enterprise is relatively low; owing to "non-position income" of partial labors having an increasing proportional to "position income", the disparity of real income grows more serious; peasants having moved into city locate in the lowest class of urban income structure; polarization between the have and the have-not just comes, and so on.

当前城市居民的收入分配结构体现如下几个基本特点,即计划经济时期的基本社会阶层内部的收入分配差距显著扩大,不仅表现在不同行业之间,而且更表现为管理层与被管理层之间的收入分配差距显著扩大;脑力劳动者与体力劳动者之间的收入分配差距总体上趋向正常、合理;不同所有制职工之间的收入分配差距虽有所扩大,但除集体单位职工收入水平相对较低外,总体意义上并不明显;部分职工"非岗位收入"占"岗位收入"的比重增大,城市居民之间实际的收入分配差距更大;进城农民总体而言在城市居民收入分配结构中处于最低层;整体意义上城市居民的收入差距明显,贫富分化的格局初现。

The results show that:(1) In the low income college students to solve the problem of the way the scores were significantly lower than those of non- low income students ,and in the self-condemned was significantly higher than that of the non-low income students; low income college student s in the SCL-90 body, forced, interpersonal sensitivity, depression, anxiety, hostility, paranoia, psychosis, and so on eight the factor scores were significantly higher than the non- low income college students, the low income college students in general mental health level was significantly lower than the non-low income students.

研究结果表明:(1)贫困大学生在应对方式的解决问题因子上得分显著低于非贫困大学生,在自责因子上显著高于非贫困大学生;贫困大学生在SCL-90的躯体化、强迫、人际关系敏感度、抑郁、焦虑、敌对、偏执、精神病性等8个因子上及总分上得分均显著高于非贫困大学,总体上贫困大学生的心理健康水平显著低于非贫困大学生。

The policy should reform the wage and non-income distributions in different kinds of administrative monopoly departments, reduced the effect of administrative monopoly power on income distribution. The policy should not only broaden the human capital return, but also reduice the inconsequence income gap between different departments. The income structure\'s optimization should include appropriate ratio of wage and non-wage income, the increacement of the income items\' explicitness, standardization, competitory and its encouraging function. The policy should also establish the management mechanism between the price of administrative monopoly product and the increment of administrative monopoly department\'s capital; prevent the problem of income gap by the welfear depression effect of administrative monopoly department.

行政垄断收入分配差距的治理必须首先针对行政垄断部门类型,改革其工资和非工资性收入分配制度,降低行政垄断因素在收入分配中所起的作用;在解决部门内部人力资本回报差距平均化倾向的同时降低行政垄断和非垄断部门间收入差距非合理扩大的状况;优化收入结构,有效处理工资和非工资性收入之间的关系,增加收入项目的透明度和规范性,提高其竞争性和激励作用;建立行政垄断产品提价与行政垄断部门增资的有效管理机制,防止由于行政垄断部门收入对市场福利侵占而导致的收入差距扩大。

Also, it analyzed the similarity and difference in the relation between income satisfaction and marriage nowadays in China: among those who have been married, the average income satisfaction degree is obviously higher than those who are not married; among them, males have comparatively higher average income satisfaction, which indicates that men obtain more eudemonia factors from marriage. In China, because of the economic and mental difference between the city and the country, the relation between income satisfaction degree and marriage has manifested some diversity, mainly as follows: 1. those who divorced in rural area has the lowest average income satisfaction among all the different marrital statuses; those who divorced in urban area has the intermediate average income satisfaction.

在我国,由于城市和农村在思想上的差异和经济上的差距,收入满足度与婚姻之间的关系呈现一定的差异性,主要表现在:1、农村离婚人士的平均收入满足度在农村各种婚姻状况中处于最低水平;(来源:ABC论70文网www.abclunwen.com)城市离婚人士的平均收入满足度在城市所有婚姻状况中处于中等水平。2、城市再婚人士的平均收入满足度在城市所有婚姻状况中处于最高水平;农村再婚人士的平均收入满足度在农村所有婚姻状况中处于中等水平。3、城市未婚女性的平均收入满足度高于城市未婚男性;农村未婚女性与农村未婚男性的平均收入满足度相同。4、在农村的收入满足度调查问卷中同居一项的样本数为0。

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。

It should be a direction type of efficiency that the government assigns mandatorily. Under the condition of market economy, the income gap of having certain degree is rational ,it is effectual too; Of our country the main cruxeses of unfair distribution of social wealths are the unfair income assign terms and assigning process.vlndividual income tax has little effect in changing this, so it is unfit to put too much blame on the individual income tax law about the current situations of unfair distribution of social wealth; To regulate the income distributes is a system, and managing income unfair distribution should be arranged and develop simultaneously more measures too.

在市场经济条件下,有一定程度的收入差距是合理的,也是有效的;我国社会分配不公的主要症结所在是收入分配条件和分配过程不公平,个人所得税对此所能发挥的作用是极其有限的,因此不能将社会分配不公的现状过多地归责于个人所得税法,要求在指导思想和制度上提高公平特别是实质公平的程度;收入分配的调节是一个系统,治理收入分配不公也应当多措并举。

Secondly, referring to the present study on the connotation of the medium-income group and its measurement of dividing, the paper puts forward the basis and method of the sexenary division of the citizens and defines of the medium-income group as a group of people whose income is just lower than the millionaire and billionaire, Similar to the "middle class" popular in the western countries in economy and politics. As tar as the measurement is concerned, the paper sets up the measurement considering both the quality and quantity on the basis of income. From the point of view of quality, the medium-incomes should be able to pay for the real estate, life-lone education, medical care and luxurious goods all or mostly by their personal income, inheritance or loan form banks. In addition, they should be capable of keeping their income rising steadily.

其次,结合当前学术界对中等收入者的内涵及其划分标准的研究现状,本文提出城乡居民六等分的依据和方法,将本文研究视野中的中等收入者概括为一类仅次于亿万富翁和百万富翁的高收入者,在经济特征上,类似于西方世界流行的&中产阶级&;在其划分标准上,确立了以收入作为划分不同群体的依据,衡量标准采用质与量相结合的方法,从质上看,中等收入者的收入应能全部或绝大部分通过借贷、继承等方式支付房产、教育、医疗、高档消费等支出,并具有可持续增长的收入能力。

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Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气,收缩臀部肌肉;拱起身体,尽量抬起头来,右腿伸直朝向天花板(膝微屈,以避免肌肉紧张)。

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