税收

Therefore, this dissertation make a preliminary discussion on the trend of the customs tariff system reform through a review of the history of the customs tariff collection since 1949 and a summary of the adjustments of customs tariff collection after joining WTO.

因此，本文通过对新中国成立以来海关税收征管历程的回顾，以及对加入WTO后海关税收征管工作调整和改革的阐述，初步探讨了关税改革的发展动向。

The whole emphasis on tax policy has been to offer breaks to companies on investment, while the household sector has had mild tax hikes, says Peter Tasker of Arcus Research, a Tokyo-based consultancy.

塔斯克指出："一直以来，税收政策的全部重点都在于为企业在投资方面的活动提供减税，而家庭领域的税收反倒小幅增加。"

Perfect tax policy, solute agricultural development question, practically lighten peasant"s burden, promotes the farmer"s receive, fully display the incentive mechanism in special means such as tax allowance, promote the countryside industrial structure and the rural economy structure optimization in order to protect and encourage agriculture and the rural economy development.

完善税收政策，解决农业发展问题，切实减轻农民负担、促进农民增收，充分发挥税收优惠等特殊手段的激励机制，促进农村产业结构升级和农村经济结构优化，以保护和鼓励农业和农村经济的发展。

Nowadays, a series of tax non-compliance phenomenon, including tax dodging and tax evasion, is a serious problem in our country's tax administration field. It has threatened the tax revenue security of entire state.

而当前我国税收领域偷逃骗税等一系列纳税不遵从现象较为严重，呈现出面宽量大的特点，并已经威胁到整个国家的税收安全。

With tax planning by more and more enterprises are recognized and accepted, various forms of tax planning activities in various parts slowly begun.

随着税收筹划被越来越多的企业所认识和接受，各种形式的税收筹划活动已在各地慢慢地展开了。

The existence and development of this kind of new international tax haven not only accelerate the competition of tax benefits between developed and developing countries,but also set barriers to the establishment of fair and rational international tax order.

这种避税地法律制度新型模式的产生和发展，不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争，而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。

Based on analyzing the effects of realizing the tax priority in the liquidation procedure and the system of tax lien in America, the thesis provides a brand new consideration on combining the system of tax priority with the system of lien in the civil law. After the procedure of bankruptcy, there are some problems remained after the disappearance of the enterprises.

在破产清偿过程中，针对税收优先权在实现过程中的内、外效力进行具体分析，本文的创新之处在于通过对美国"租税留置权"制度的借鉴为完善税收优先权与民法上的留置权制度竞合问题提出全新的设计思路。

The buyer of a tax lien has rights to the property that come before that of the mortgage holder so if the mortgage holder doesn't pay the tax lien, they could be wiped out when the holder of the tax lien files to get clear title of the property.

税收的留置权买方已到，摆在按揭持有人来，如果抵押权人不付财产权税务留置权，他们可能被淘汰时，留置权持有人的税收文件进行明确的财产所有权。

For the purpose of strengthening the administration of tax collection of real estate market of this Municipality, the provisions regarding the collection of business tax on the sale of general residential houses by individuals are clarified as follows

为加强本市房地产市场的税收征收管理，根据国家有关营业税税收政策，对个人出售本市普通住房的营业税征收规定明确如下

This essay mainly discusses taxation professional crime in a narrow sense, which means that taxation authoritys personnel take advantage of their professional to for self-seeking misconduct, not collect or collect less tax or during selling invoices,setting off tax or drawing back, for favoritism or self interest, handle for units and persons while definitely knowing that they do not conform to laws, which brings serious loss to the interest of the country.

在犯罪主体方面，强调税务职务犯罪的犯罪主体除一般意义上的税务机关的工作人员外，对那些依照法律法规规定在税务机关行使行政管理权的人员，或者受税务机关委托代表税务机关行使税收执法权的人员，或者虽未列入税务机关的编制但在税务机关从事其他税收工作的人员，也可以成为税务职务犯罪的犯罪主体。

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。