税制

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

In the progress of China facing future and modernization, it is very important to lucubrate the influences and trends of the OECD countries' tax reform to Chinese taxation construction.

在我国税制面向未来、面向现代化的进程中，深入研究OECD国家的税制改革的影响及趋势，对我国的税制建设有着十分重要的借鉴意义。

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。

This article illustrates the interaction between tax structure redressal and economic growth through empirical analysis,which we name'Accumulation effect of sand'.We testify that tax structure,whic

本文的目的在于通过对历史数据及我国改革经验的实证研究发现经济发展与税制结构调整之间是如何相互影响的，并通过分析得出如何使税制结构更加科学合理，能够更好的适应经济发展的要求，从而找到我国未来税制改革的更优选方案以及更加适应经济发展的税制模式。

In view of the condition of present commodity tax and income tax, I pose the specific suggestions on valued-added tax, consumption tax, enterprises' income tax and individual's income tax.

第四部分，我国税制结构现状及优化程度评价和优化我国税制结构的设想，结合我国当前的国情，参考国际上的普遍做法，提出若干改革设想。

As a result,the economic was stimulated and more fiscal revenue was gained by the government.Now our nation has stepped into the critical phase of the Eleventh Five-Year Plan,as the social market economic gets more and more mature,we can find a lot of aspects that unadapted to economic growth in extant tax structure.

本文将证明随着社会的进步，社会结构、经济结构都会相应的调整并趋于合理，税制结构的调整与完善作为经济结构调整的一部分，也必然要顺应经济结构调整的要求而不断趋于合理，当然在不断调整而趋于合理的过程中也可能出现某个阶段的不合理及负面效应，但这些不合理的阶段并不能改变税制结构越来越合理的大趋势，同样也就说明税制结构调整的长期效应为正，总的趋势是越来越合理、越来越适应经济发展的要求，能够更好的促进国民经济的稳定健康发展。

Therefore, research on the relationship between the financial derivatives instruments innovation and financial tax system not only help to enhance our competitiveness in the financial services sector and respond to impact on the financial system by financial instruments rapid innovation , but also establish conductively china's financial system which is not contrary to international practice and can progress forward-looking orientation studies to financial tax system of future financial instrument.

因此，对金融工具的创新与金融税制之间的关系进行研究，不仅有利于增强我国金融业的竞争力，应对金融工具的日新月异所带来的对金融税制的冲击，也有利于我国金融税制的建立和健全是朝着既不违背国际惯例，又可以对未来金融工具的税收制度进行前瞻性研究的方向前进。

Checking against the inside request of the economic globalization and the international tax system reform trends,the current revenue tax system of our country still exists many shortage. We should follow the tax system reform wave of the world and reform the tax system of our country from tax system,tax advertises,exporting the rebate,tax policy mechanism and the tax lawmaking layer etc.

对照经济全球化对一国税制的内在要求和世界各国税制改革趋势，比较和分析我国现行税收制度还存在着许多不足之处，我们要顺应世界性税制改革的浪潮，从课税范围、税收征管、出口退税、税收政策机制、税收立法层次等方面改革我国的税制体系。

We mainly employ the theory of new institutionaleconomics to testify the objectivity and protracted nature of the institutionalevolution and the significant meanings to China's economic reform. We alsoemploy Berkson-samuelson's social welfare function to testify the existence ofoptimal tax reform, and with improving Hettich-Winer's tax model, we putforward the route choice for the optimal tax reform.

主要用新制度经济学理论论证了制度变迁的客观性、长期性及对中国经济改革的重要意义，用柏格逊--萨缪尔森型社会福利函数论证了最优税制改革的存在性定理，借鉴和改善赫蒂奇和温纳的税制模型提出了最优税制改革的路径选择，同时介绍和评价了公平课税论、最适课税论和财政交换论，为深化我国税制改革奠定了理论基础。

The concept of equivalent rotationally rigidity is offered and the formula of rotationally rigidity is obtained.

主要做了如下几个方面的工作：对伸臂位于顶部的单层框架—筒体模型进行分析，提出了等效转动约束的概念和转动约束刚度的表达式。

Male cats normally do not need aftercare with the exception of the night after the anesthetic.

男猫通常不需要善后除了晚上的麻醉。