分工

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

Hence, the traditional factors play a determinative role to the formation and development of oil-gas industrial cluster; however, they have shortages at the same time, such as the uncertainty of natural resources, transportation cost influenced by market, irrational external division, and transaction fee.

同时，传统因素在油气产业集群发展中存在不足，如自然资源优势中存在诸多的不确定因素、交通成本受市场函数影响、分工专业化中的外部分工不尽合理、交易费用理论的局限性等。

Cooperation is considered as the basis of organization division and the transaction is the fundamentality of social division.

本文从社会劳动分工理论入手，认为合作是组织分工存在的基础，交易是社会分工深化的根本。

What IBA should firstly make clear is the division between government and market, government and society, and government and farmer.

工业反哺农业首先要明确的是政府与市场、政府与社会、政府与农民之间的分工，但分工离不开协作。

The dissertation puts forward our proposal of the policy in perfecting accounting supervision system of Chinese listed companies. Its main contents include: 1 Constructing a effective divided-supervisory committee; Proposing supervisory committee adopt the supervisory system of distribution and cooperation, namely, for employee representatives and government representatives as imposer particular emphasis is laid on supervising, manipulation behavior of hiding income, while for ordinary and minor shareholder representatives and creditor representatives particular attention is-laid to supervising manipulation behavior of inflating income.

本文提出了我们对完善中国上市公司会计监督体制的政策建议，主要内容包括：（1）构造一个有效的分工监督的监事会；建议监事会采取分工协作的监督体制，即职工代表和政府作为征税者的代表侧重于对隐瞒收益的会计操纵行为进行监督，而中小股东代表、债权人代表则侧重于对虚增收益的会计操纵行为进行监督。

The firm is connected with division of labor in society, and itself is also the organization of internal division.

因此，劳动分工（包括社会分工和企业内部分工）是解释企业的本质及其内部结构的关键所在。

First, on the basis of the analysis of the international intra-product specialization theory, the paper rethinks traditional theory of comparative advantage, and discusses the relationship between the international intra-product specialization and the processing trade.

本文研究我国通过加工贸易参与国际产品内分工的问题，对传统的比较优势理论作了反思，分析了我国加工贸易参与国际产品内分工的情况，并对在国际产品内分工条件下我国发展加工贸易提出了政策建议。

The change that international division of labor divides the work to element from product division of labor brings about the comparison between country and country more ground reflects the advantage to go up for value catenary some is specific the advantage of link.

国际分工从产品分工向要素分工的转变导致国与国之间的比较优势更多地体现为价值链上某一特定环节的优势。

Vertical Specialization and China s Trade Status;2. This article improves and expands the measurement of vertical specialization established by Hummels at first.

对Hummels等人建立的国际垂直专业化分工测度方法进行了完善与拓展，利用行业垂直专业化分工公式测算了全国及江苏、浙江、广东、上海纺织服装业的垂直专业化分工。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。