发达国家

Since we come in the 21th century, although the voice of freetrade is very high, the commerce protection has been in existence at large. Due to the restrict of traditioanal commerce protection such as quota system and tariff wall, the developed countries begin to establish more rigorous and more hidden commerce protection. They establish a lot of technique barrier to treat the developing countries unfairly.

进入二十一世纪以来，虽然自由贸易的呼声很高，贸易保护主义却普遍存在，在传统贸易保护措施如配额、关税壁垒逐渐受到约束的情况下，发达国家采取的贸易保护措施反而更加苛刻与隐蔽，他们制定了名目繁多的技术性壁垒，对发展中国家实施不公平待遇。

In the west developed countries, they have their experience and lesson in restraining tax avoidance.

国际避税是一种全球性经济现象，世界各国尤其是西方发达国家在防范避税问题中积累了大量的成功经验。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

The existence and development of this kind of new international tax haven not only accelerate the competition of tax benefits between developed and developing countries,but also set barriers to the establishment of fair and rational international tax order.

这种避税地法律制度新型模式的产生和发展，不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争，而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。

Hence, developed countries must pay ecological tax based on their consumption at the foreign trade shares so as to help developing countries overcome their historical difficulties.

所以，为了帮助发展中国家走出历史的困境，发达国家在扩大国际贸易的同时，必须根据自己的消费规模支付"生态税"。

Yet the process that has emerged in rich countries does not appear to be simply transferable, or even tenable, over time.

然而，随着时间的过去，发达国家那些环保政策形成的过程却是不可复制的，甚至也是不可延续的。

The Contents and forms of tendance service for senior citizens in developed countries are various.

发达国家老年照护服务的内容和形式是多种多样的。

Fourth,international society should help establish the ability of evironment for the least developed countries,and provide special tendance for the most weak and the most severe countries.

第四，国际社会应帮助最不发达国家建立环保能力，对最弱小和受害最严重的国家给予特别照顾。

Not only developing country need undertakes protective to certain property, even if developed country, also not be termless ground opens to the outside world native market.

不仅发展中国家需要对某些产业进行保护，即使是发达国家，也不是无条件地对外开放本国市场。

It's necessary to deeply progress tertiary-industry if China wants to be developed country from developing country.

中国要从发展中国家成为发达国家就必须大力发展第三产业。

She gently rebuff ed him, but agreed that they could be friends

她婉言拒绝了，但同意作为朋友相处。

If in the penal farm, you were sure to be criticized.

要是在劳改农场，你等着挨绳子吧！