查询词典 land tax

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企业所得税负担与企业规模的一般关系看，如果以直角坐标系的纵轴表示税负，横轴表示企业规模，那么随着企业规模的变大，三城市企业的税负曲线呈一个平躺着的S形状，即规模最小的企业税负较高，500到1，000万元企业的税负率最低，然后企业的税负率开始随规模的增加而提高，这种趋势一直延续到企业规模超过1亿元时达到最高点，待企业规模继续扩张到8亿元左右时，税负开始回落，并将低于原先超过1亿元时的水平。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

The second part gives the introduction of present agriculture related tax policy, including the main tax category and tax allowance policy. This part analyzes the question in present agriculture related tax policy. It is mainly that tax policy has difference in urban and rural areas, and the tax allowance result is unsatisfactory.

第二部分介绍现行涉农税收政策的主要内容，包括主要的涉农税种及优惠政策；分析现行涉农税收政策存在的问题，主要是税收政策存在城乡差异，税收优惠效果不理想等。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislations, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。

In view of the condition of present commodity tax and income tax, I pose the specific suggestions on valued-added tax, consumption tax, enterprises' income tax and individual's income tax.

第四部分，我国税制结构现状及优化程度评价和优化我国税制结构的设想，结合我国当前的国情，参考国际上的普遍做法，提出若干改革设想。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省、自治区、直辖市、计划单列市财政厅、国家税务局，新疆生产建设兵团财务局：根据《中华人民共和国增值税暂行条例》（国务院令538号，以下简称条例）和《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令50号）的规定和国务院的有关精神，为做好相关增值税政策规定的衔接，加强征收管理，现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下

Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。