税

Howard was once a big-gesture guy on tax: an advocate for income-splitting by couples for tax purposes, an abolitionist of imposts on business, a small government man.

霍华德曾经是一个大姿态人在税：一位提倡者为收入分裂由夫妇为税目的，关税的废除主义者在事务，一个小政府人。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income tax's tax revenue collection system, is manifesting the tax revenue fairly with the effic ie ncy, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and e XP lores the concrete countermeasure which positively the enterprise income tax collection reforms.

内容摘要：摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收…摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收的征管模式与手段、税源监控及税收服务体系等方面存在诸多问题，已不完全适应社会主义市场经济的客观要求，必须认真分析企业所得税征管方面存在的问题，并积极探索企业所得税征管改革的具体对策。

If you work, pay taxes, and makeless than $200,000, you'll get a tax cut. If you make more than$250,000, you'll still pay taxes at a lower rate than in the 1990s --and capital gains and dividend taxes one-third lower than they wereunder President Reagan.

如果你工作，就交税；如果年收入不足20万美元，你会获得减税；即使你的年收入超过了25万美元，你所负担的税率也比上世纪九十年代要低──资本利得税和股息税要比里根总统时期低三分之一。

And after these things he went forth, and saw a publican named Levi, sitting at the receipt of custom, and he said to him: Follow me.

此后，耶稣出去，看见一个税吏，名叫肋未，在税关那里坐著，便对他说：「跟随我罢！

The change of cultivated land use quantity shares the same direction with fluctuation of the budget of cultivated land use tax and is variating in the reverse direction of the variation of actual final account of cultivated land use tax.

研究结论：依靠耕地占用税制度安排抑制耕地数量减少需要区分政府的目的与行为，设置合理的耕地占用税预算数与决算数。

Upon entering the toll plaza, the flow of vehicles fans out to the larger number of tollbooths, and when leaving the toll plaza, the flow of vehicles is required to squeeze back down to a number of travel lanes equal to the number of travel lanes before the toll plaza.

进入通行税收费广场的时候，流到大量收费亭的车辆呈扇形展开，当离开通行税收费广场的时候，车流将只能按照收费广场前行车道路的数量排队按次序通过！

Although new CAFE standards should encourage the shift away from the thirstiest models, trucks still get off too lightly and the administration seems to have no appetite for the one thing that would radically change buying habits: a big increase in petrol taxes or a more widely applied tax on carbon.

尽管新的平均燃油经济性标准应该鼓励消费者别购买耗油量大的车，对卡车的管制还是很松，而且政府似乎并没有兴趣去从根本上改变消费习惯：汽油税的大幅增加或者一个广泛的二氧化碳排放的增加税。

Although new CAFE standards should encourage the shift away from the thirstiest models, trucks still get off too lightly and the administration seems to have no appetite for the one thing that would radically change buying habits: a big increase in petrol taxes or a more widely applied tax on carbon.

虽然新的咖啡馆标准应鼓励从最耗油的车型转变，但卡车下线的数量仍然很少。管理层似乎对可以迅速改变购买习惯的事物没有胃口：汽油税大幅增加，碳排放税征收范围更为扩大。

Although new CAFE standards should encourage the shift away from the thirstiest models, trucks still get off too lightly and the administration seems to have no appetite for the one thing that would radically change buying habits: a big increase in petrol taxes or a more widely applied tax on carbon.

尽管最新的平均燃油经济性标准将劝诫消费者不去购买最耗油的车型，但卡车的限制力度仍然很轻，而且政府似乎也并不指望采取一两个政策（大幅调高燃油税或是更广泛的征收碳排放税）就能改变已经根深蒂固的消费习惯。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐