税收

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。

When demand is relatively inelastic, the deadweight loss of a tax is small.

当需求比较缺乏弹性时税收的无谓损失小。，税收的无谓损失小。

President Bush wants tax incentives for businesses to make investments this year as well as direct and rapid income tax relief for individuals.

布什总统希望税收能够使得今年有更多的商业投资，同时直接而快速的减免个人税收。

International capital flows Foreign direct investment Tax system Tax agreement

国际资本流动；对外直接投资；税收制度；税收协定

The tax revenue is the important foundation of economic construction and the social development. And the invoice is the main basis that our country levies taxes. But because of the dispersiveness of the use of invoice, the revenue department is unable to be good control to the invoice. That causes the generous loss of the state revenues.

税收是我国经济建设和社会发展的重要基础，发票又是我国征税的主要依据，然而由于发票使用的分散性，税务部门无法对发票使用作很好的监控，导致国家税收的大量流失。

Tax basic principles are legal cardinal norms that decide tax distributive law and the state will, and adjust tax relations. They play a commanding role in each tax legal system and all the standards. They also integrate the standards.

税法基本原则是决定税收分配规律和国家意志，调整税收关系的法律根本准则，它对各项税法制度和全部税法规范起统率作用，使众多的税法规范成为一个有机的整体。

This article through drains the reason and the result analysis t...

本文通过对税收流失原因及其结果的分析，探讨和研究治理税收流失的对策。

Therefore, only the scientific definition, fully protect taxpayer's right, can truly maintain the equability of tax revenue legal relationship, effectively realize the function and the goal of national tax revenue system, bring about a sustained, rapid and healthy advance in National Economy.

因此，只有科学界定、充分保护纳税人的权利，才能真正维护税收法律关系的平等性，有效实现国家税收制度的功能和目的，促进经济快速、稳定、健康发展。

A new corporate tax law was introduced at the National People's Congress today, paving the way for the equalisation of the corporate tax rates paid by overseas and local companies to be levied at 25%, with Chinese companies currently being taxed up to 33%, in comparison with their foreign counterparts paying as little as 15% in corporate tax.

摘 要：中国宣布将统一内外资企业所得税税率，这意味着适用于外资企业长达近30年的税收优惠政策即将结束。长期以来，中国政府通过实行税收优惠政策来吸引外资，而新税法的颁布将为内外资企业创建一个公平竞争的环境。新的《企业所得税法》将于2008年1月1日起生效。

The current situation of China's financial taxation is as follows: current taxes concerning the insurance industry, banking industry, and securities industry include sales tax, surtax, enterprise income tax, tax on maintenance and construction of the city, stamp duty, real estate duty etc.

第二部分金融业税收存在的问题中外银行、保险公司税负不平：外资银行、保险公司企业所得税税率比我国银行、保险公司低，对外资银行、保险公司的税收优惠多，而对中资银行、保险公司比较苛刻。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。