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For I am and always have been one of those natures who must be guided by reason, whatever the reason may be which upon reflection appears to me to be the best; and now that this fortune has come upon me, I cannot put away the reasons which I have before given: the principles which I have hitherto honored and revered I still honor, and unless we can find other and better principles on the instant, I am certain not to agree with you; no, not even if the power of the multitude could inflict many more imprisonments, confiscations, deaths, frightening us like children with hobgoblin terrors.

因为我一直是这样按照理性的指导来做事的人,无论什么样的理由,只要在思考中它表现出来是最好的;现在这样的命运降临在我的身上,我无法抛弃我从前给予的理由:那些我迄今我一直遵从的,敬仰的原则,我现在同样的遵从,除非你现在瞬间可以找到另外更好的原则,我绝不会赞同你;不,即使是民众的力量可以施加更多的监禁,没收,死亡,以及象小孩一样惊吓我们的妖魔鬼怪的恐怖。

Part 3: The analysis of tax-losing problem in China from the perspective of tax noncompliance.

第三部分:从税收不遵从的角度分析我国的税收流失问题。

This paper develops a specification that can use the WLS to test and adjust for nonrandom sample selection.

通过运用加权最小二乘法,检验出我国1996~2002年税务稽查执行的是非随机政策,并在此基础上提出了纳税人不遵从方程。

He will do this to those who reject his words or who do not follow his commandments and are unrepentant.

他将对那些拒绝他话或者不遵从他的戒律又不悔改的人关上神国的门。

If therefore the executive, who has the power of convoking the legislative, observing rather the true proportion, than fashion of representation, regulates, not by old custom, but true reason, the number of members, in all places that have a right to be distinctly represented, which no part of the people however incorporated can pretend to, but in proportion to the assistance which it affords to the public, it cannot be judged to have set up a new legislative, but to have restored the old and true one, and to have rectified the disorders which succession of time had insensibly, as well as inevitably introduced: For it being the interest as well as intention of the people, to have a fair and equal representative; whoever brings it nearest to that, is an undoubted friend to, and establisher of the government, and cannot miss the consent and approbation of the community; prerogative being nothing but a power, in the hands of the prince, to provide for the public good, in such cases, which depending upon unforeseen and uncertain occurrences, certain and unalterable laws could not safely direct; whatsoever shall be done manifestly for the good of the people, and the establishing the government upon its true foundations, is, and always will be, just prerogative.

所以,如果拥有召集立法权力的执行权力,遵从真正的比例而不是代表制的表面形式,根据真正的理性而不是旧的习俗来管理所有有权利被清楚的代表的地方的代表人数,这种代表人数任何地方都不能自我宣称,而必须与它提供给公众的支持相称,这不能被认为是建立了一种新的立法权力,而是恢复了旧的和真正的立法权力,并矫正了由于时间流逝不知不觉所继承的和不可避免的引入所产生的混乱:因为既然拥有公正和平等的代表机构是人们的利益和意图所在;无论是谁使它更接近这一目标,谁便无可置疑的是这样的政府的朋友和奠基者,并不会得不到共同体的同意和许可;特殊权力也仅仅是一种权力,在取决于无法预见和不确定的事件的情况下,确定的和不可变更的法律不能安全的引导,于是君主行使它来为公众的利益服务;无论做什么,只要明显的是为人们的利益并将政府建于它真正的基础之上,是并且总是正当的特殊权力。

The modern tax administration theories classify taxpayers behaviors two types, one is tax compliance ,the other is tax incompliance.

现代税收管理理论将纳税义务人的行为方式分为税收遵从和税收不遵从两类。

According to the results of investigation and estimation on compliance costs, the mounts of compliance costs are so huge and cumulative to distort the economy greatly and encourage the incompliance activities of taxpayers.

从各国对遵从成本的调查研究来看,税收遵从成本巨大而且具有累退性,会增加纳税人的不遵从行为,对经济有较大的扭曲作用。

The innovations of the article are based on the study of taxpayers mind and behaviors on tax compliance or incompliance by two case analysis, and explain the connections on tax service and tax compliance.

主要阐述研究的背景,目的和意义,以及研究方法和论文框架;第二部分为纳税人税收遵从分析。首先介绍税收遵从的基本理论,然后运用经济学和管理心理学原理和方法分析纳税人税收遵从或不遵从行为;第三部分为我国税收遵从现状和典型案例分析。

This article intentions to analysis taxpayers mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.

税收服务的质量高低、公平与否对纳税人的税收遵从行为会产生直接影响,本文就是旨在通过运用经济学和管理心理学理论分析纳税人税收遵从与不遵从的心理态度和行为倾向,研究如何做好税收服务,从而有效引导纳税遵从,提高纳税人的税收遵从度,营造一个依法诚信纳税的良好环境。

No one can be spiritually realized by manufacturing his own process, as is the fashion of the foolish pretenders.

不遵从这一使徒传系的原则,谁也不可能是真正的灵性导师。

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