税制

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。

Based on them, the paper bring forward some policies and advice that we should improve current system of AI tax, derate AI tax farthest, and extend the supply of AI, as well as provide the theoretical support and policy direction to reduce the supply insufficiency of AI market of China.

基于此，本文提出了完善我国农业保险税制，最大限度地对减免农业保险的税赋，进一步扩大农业保险供给的若干政策建议，为缓解农业保险市场供给乏力提供理论支持和政策导向。

There is great discrepancy between our tax structure and the requirements of electronic business.

我国的税制结构与电子商务的要求也存在很大的矛盾。

So it seems, the real estate tax reform of waiting, has not last long.

如此看来，房地产税制改革的等待，也不会持续很长时间。

The reasons which cause the discrepancy are complex, for instance, the taxpayer's evasion, the illogicality of taxation, the weak tax administration, and the faultiness in tax laws.

这种差异可能来自于纳税人逃税，也可能来自于税制设计不合理、税务管理能力弱，还可能来自于税收法律法规不完善。

During the tax reform of 1994, China's mainland had put out the standardized Excise tax.

我国大陆在1994年的税制改革时推出了较为规范的消费税。

The goals of the vicissitudes of tax system of China gradually change,but its immovability is coercion and expediency.

在中国的税制变迁中，不断变化的目标背后相同的变迁理念是强制和权宜。

Part Two is the content of Great British feudal tax system.

第二部分，英国封建税制的内容。

The federal government has a graduated income tax, that is, the percentage of the tax(14 to 70 percent ) increases as a person's income increases.

联邦政府实行累计进税制，即纳税比例随个人收入的增加而增加，一般为14%到70%。

The federal government has a graduated income tax

联邦政府实行累进税制

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。