税制

With the mercerization of the economy and the increasing internationalization, China's accounting reform and tax reform has been to deepen. In this process, the difference between financial accounting and tax accounting becomes bigger and bigger. The enforcement of Accounting Standards for Business Enterprises and Enterprise Income Tax Law make the new difference appear.

随着我国经济市场化和国际化的日益加强，会计改革和税制改革也在不断地深化，在这一过程中，基于会计准则的财务会计与基于税法的税务会计之间的差异呈现日益扩大的趋势。2007年新《企业会计准则》的实施和2008年新《企业所得税法》的实施使得财务会计与税务会计确认、计量方面出现新的差异。

Meanwhile, a corporate tax rate of 25% still leaves China in a competitive position vis-à-vis its neighbours in the region, with the five-year grace period playing an important role in mollifying concerns on the part of foreign companies over the reform.

同时，相对于邻国而言，中国实行25%的税率在本地区还是具有竞争力的。另外，5年过渡期的规定将消除外资企业对税制改革的顾虑。

Aviva's Europe chief executive Andrea Moneta said Ireland's low tax regime would help the company's tax bill but said efficiency gains did not depend on it.

Aviva的欧洲首席执行官安德烈内塔表示，爱尔兰的低税率税制，将有助于该公司的税收法案，但表示效率的提高并没有依赖于它。

Distribution by the value of labor ; Distribution system ; Comprehensive income tax system ; Negative income tax system

研究按劳动力价值分配理论，对于完善我国的个人所得税制具有一定的理论价值和现实意义。

Combining the practical problem in our country, this paper analyzed the implementation necessity and feasibility of the negative income tax system and used the basic thought of the negative income tax system to put forward the excess regressive income tax system .

本文则针对我国目前存在的弱势群体、城乡收入差距和内需不足等实际问题，分析了负所得税制度在我国实施的必要性和可行性，同时还运用负所得税制度的基本思想提出了超额累退所得税制。

Negative income tax ; weak group ; income gap ; excess regressive income tax system

负所得税；弱势群体；收入差距；超额累退所得税制

In order to concern the tax system change resulting in economic structure transformation, the Unit Root Test adopts in the research is the Perron (1989) Unit Root test which considers the variable structure transformation.

为考量税制改变可能造成经济体结构转变的情形发生，故在单根检定时特别采用Perron(1989)考量变数结构转变之单根检定。

Though sensible, this system broke down in practice as every state firm—after several rounds of consolidation, there are still 169,000 today—haggled over the precise share of earnings it could retain. China's 1994 tax reform cleared all that up, by setting a non-negotiable corporate tax rate (now around 33%, about double that for foreign firms). In return, companies could keep all their post-tax profits.

尽管当时较为可行，但由于国有企业（经过几轮合并，今天仍有169000家国有企业）在保留多少利润的问题上争论不休，最终导致这个政策的流产。1994年的税制改革通过设置了一个硬性的所得税率（今天大约为33%，两倍于外商投资企业）对这一些进行了整顿，企业缴纳完应交税金后可以保留全部利润。

From 1978 to 1994, Chinese government has enlarged the VAT collection scope gradually; tax regime established in 1994 reform is a preconscious optimal system, which accords with the objective laws and the international trend of VAT model selection. The VAT reform in 1994 also offers a strong taxation support for other governmental reform and expending financial policies.

在1978年～1994年中国增值税通过"小步快走"的方式不断扩大增值税适用范围，为增值税突破政治、经济的限制进行量变积累；1994年增值税改革结合中国国情，实现具有超前意识的最优税制选择，实现增值税在中国的质变；符合国际增值税实施初期类型选择的客观规律和发展趋势，增值税改革为财政政策的"有所作为"提供了有力的税收保障。

And when their recommendations are delivered, you and I will work together to give this nation a tax code that is pro-growth, easy to understand and fair to all.

在该小组呈交建议之后，我和各位将共同合作，为我国制定一个有助于经济增长、易于理解、对所有人公平合理的税制。

I can not make it blossom and suits me

我不能让树为我开花

When temperatures are above approximately 80 °C discolouration of the raceways or rolling elements is a frequent feature.

当温度高于 80 °C 左右时，滚道或滚动元件褪色是很常见的特征。