税收

Part 3: The analysis of tax-losing problem in China from the perspective of tax noncompliance.

第三部分：从税收不遵从的角度分析我国的税收流失问题。

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。

As the payor company would have suffered tax on the payments it made, the company that received the dividend also received a credit that it could use to reduce the amount of ACT it itself paid, or, in certain cases, apply to have the tax credit repaid to them.

由于支付公司可能已经为其所做的付款支付了税收，接收红利的公司也会收到一项抵免，使该公司能够减少支付 ACT 税的费用；或者，在某些情况下，申请偿还税收抵免的金额。

I first study the permissibility of compromise contract in formality and substance under tax law,and then research the relationship of offer in compromise and compromise contract.

本文通过理论和学说来探讨税收法上究竟有无约谈或和解制度适用的可能及其适用要件，即，先在法理上探讨税收法上和解契约形式及内容的容许性，再论税务约谈与和解契约的关系。

At the same time, I analyze the pertinency of petroleum industry and taxation, and illuminate the significance of perfecting the taxation policy of petroleum industry.

同时，对石油行业与税收的相关性进行分析，阐明当前强调完善石油行业税收政策的重要性。

Obama has said he wanted to reduce taxes for middle-income earners. But he plage has pledged to repeal many of the taxes-cuts enacted President Bush. Obama says those cuts favour the wealthy.

奥巴马曾说他准备减免中薪阶层的税收，不过他也保证过要废除许多布什总统定下的税收减免政策，因为他认为这些政策仅对富人有益。

Because the high taxes needed to finance high public spending reduce the post-tax income of taxpayers, thus restricting their economic freedom and, most likely, over the long run, have a negative impact on the efficiency of the economy and one conomic growth, the question arises whether the level of public spending and, consequently, of taxation should be reduced if this could be done without reducing public welfare.

由于支持高公共开支所需要的高税收会减少纳税人的税后收入，因而，也会限制他们的经济自由，并且，极有可能从长期看，对经济效率和经济增长会有负面影响，于是就出现了这样的问题，如果削减公共开支水平、进而削减税收水平并不会减少公共福利，那是否应当那样做？

However, our countries' law system concerning venture investment' s duty preference has many defaults, which is much less enough to meet the demand of venture investment. This paper analyse the defaults that existed in our countries' law system of venture investment' s duty...

本文深入分析了我国风险投资税收优惠法律制度存在的问题，对如何借鉴国外与地区的有益经验并结合我国实际，建立健全我国风险投资税收法律制度提出具体建议。

This paper analyse the defaults that existed in our countries" law system of venture investment" s duty preference, then put forward some concrete proposals on how to build and perfect our law system of venture investment" s duty preference by considering both other countries and regions" beneficial experience and Chinese actual circumstance.

本文深入分析了我国风险投资税收优惠法律制度存在的问题，对如何借鉴国外与地区的有益经验并结合我国实际，建立健全我国风险投资税收法律制度提出具体建议。

Such as on the land system, suggest the proper dish to live to save to measure the land, perfect land supply way, raise the land supplies of useding for the commercial residential buildings;On the revenue, the structure that proper undertake is thorough adjust, enhance the reconcilement role of the revenue to repress the short-term churning action, control the invest to buy the building, suggest to open to advertise for the cl. To differ the profit tax, state can consider vs after the building of purchase article the lesson of taxes on income that street assign namely with high rate of duty.

如在土地制度上，建议宜盘活存量土地，完善土地供应办法，增加用于商品住宅的土地供给；在税收上，宜进行深入的结构性调整，加强税收的调节作用抑制短期炒作行为，控制投资性购房，建议开征级差利得税，政府可以考虑对购买商品房后短期即转让的所得税课以高税率。

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。