国外的

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它实际上是货物中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade;it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade;i t is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合於分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance forexport trade; it is, in fact, a convenient method of insuring goods where a number of similarexport transactions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g.

它 上是货物保险中的便利的办法，适合于分不同的出口的一批类似货物，如，当被保险方独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Central banks were no longer required to support their own currencies. Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

Floating policy is of great importance for export trade; it is, in fact, a c onvenient method of insuring goods where a number of similar export transact ions are intended, e.g.

它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。