所得税

Any proposal for a negative income tax must have at least three elements-an income floor, a marginal tax rate, and a cutoff point

负所得税的任何方案必须至少包括3个方面：最低收入，边际税率及中断点。

Proposals like the negative income tax were forerunners of the consensus growing in Europe that governments should provide safety nets through taxation and distribution of cash benefits rather than heavy regulation of markets.

负所得税等建议则日益使欧洲各国达成共识：政府提供社会安全网时，应该通过税收和分配制度，而不是对市场的严格监管。

The increase in indirect taxation is intended to neutralise the reduction in income tax.

增加间接税是为了抵消所得税的减少。

By the time income tax and other changes are deducted, his salary amounts to little more than half the nominal amount.

扣除所得税和其他费用，他的薪水比名义上的数额的一半多不了多少。

Of small low-profit enterprises preferential (non-industrial enterprises engaged in the non-restricted and prohibited industries) annual taxable income of not more than 30 million practitioners of no more than 80 people, with total assets of 1000 million, reduced 20% enterprise income tax.

对小型微利企业的优惠政策(非工业企业从事国家非限制和禁止行业)年度应纳税所得额不超过30万元、从业人数不超过80人、资产总额不超过1000万元的，减按20％的税率征收企业所得税。

The author mentioned that after being accepted by WTO as one of its member countries,such principles of WTO as nondiscrimination and anti-subsidies will be the most immediate element that exerts a great influence over the re-formation of Chinese taxation.Then the author proceeds to the main task and problems of the reform.

加入世贸组织以后，无歧视原则、关税减让原则、透明原则以及反补贴原则将成为影响我国税收制度改革的最直接因素，我国税法税制改革的任务和难题，主要表现在分步调减关税并改进结构与管理；增值税转型；内外资企业所得税制统一；个人所得税调节高收入力度不大；税收优惠政策过多过宽等五个方面。

Declare yourself a "nonimmigrant" on your tax returns.

申报所得税时宣称自己为"非移民"身份。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

The incomprehensible officialese ''.'of'.''''.'income'.''''.

所得税分等累进，使赚钱者付较高''。

And we haven't raised income taxes by a single dime on a single person.

我们没有给任何一个人增加10分钱的个人所得税。

Do you know, i need you to come back

你知道吗，我需要你回来

Yang yinshu、Wang xiangsheng、Li decang,The first discovery of haemaphysalis conicinna.

1〕 杨银书，王祥生，李德昌。安徽省首次发现嗜群血蜱。