税收

Tourist environmental tax originated from paying tourist cost.However.apart from paying the cost and preventing pollution,it has proliferate purposes,to illustrate,maintaining fairness of taxation,raising tax efficiency, improving financial condition, and increasing employment,to which the eco—tax levied on the Balearic Island in Spain is a good example.

旅游环境税的征收源于旅游业无形成本的内化，但旅游环境税除了内化无形成本、控制环境污染外，还承载着更多的促进税收公平、实现税收效率、改善财政状况、增加劳动就业等目标。

In generally speaking the present tax policy embodies the support to improvement trade. But some problems occur by isolated policies which stopped the development of improvement trade in China, the rate of imposition and bonification is inconsistent and so on.

总体上说，当前的税收政策体现了对加工贸易的支持，但由于个别政策阻隔了加工贸易在国内环节的延伸，征退税率和不同企业同一间接出口税收负担的不一致，对一般纳税人与小规模纳税人以及新老三资企业与国内企业的区别对待等问题的存在，阻碍了加工贸易的进一步发展。

The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business.

电子商务不同于传统的贸易方式，由于其虚拟化、数字化、隐匿化等特点，对建立在传统的生产、贸易方式基础之上的税收征管影响广泛，涉及到增值税、营业税、所得税、关税、印花税等多个税种，给我国税收征管提出相当严峻的挑战。

In regard to newly built enterprise, the enterprise income tax shall be exemptible for the first two years and half rate reduction for the subsequent third year from the beginning of payoff; The overseas enterprise with general investment of over US 30 million or the high-tech enterprise certified by National Science Committee (with above provincial level certificate), 15% enterprise income tax will be levied.

自获利年度起，所得税收实行&二免三减半&；对于总投资超过3000万美元外商投资企业或被国家科委认定的高新技术外商投资企业，减按15%的税收征收企业所得税。

This text talks about some concepts and implement that introduced the national revenue from tax system. The national tax collect system includes several indexs, in this paper, mainly explains the design of the evaluate tax of increate or decreate.

本文主要是介绍了国家税收系统的一些概念和实施，国家税收系统包括了好几项指标，而在本设计中主要讲解了欠税增减率考核系统的设计。

This text talks about some concepts and implement that introduced the national revenue from tax system. The national tax collect system includes several indexs, in this paper, mainly explains the design of the uate tax of increate or decreate.

本文主要是介绍了国家税收系统的一些概念和实施，国家税收系统包括了好几项指标，而在本设计中主要讲解了欠税增减率考核系统的设计。

Nowadays there still exist some factors, which affect the effectiveness of intergovernmental tax competition in China.

政府间税收竞争的一般效应是一种普遍意义上的社会经济效应，不因国家政治经济制度的差异而存在显著的不同：政府间税收竞争的特殊效应是一种特殊意义上的社会经济效应，体现为对制度演化的促进作用。

Different from current jurisprudential methods, this dissertation tries to expand the studies on the rule of tax law through economic methods.

与一般的税收法治研究采用法学分析方法不同的是，本文以经济学的方法来分析税收法治，并将研究主题界定为权力的结构与公共产品的配置效率以及经济效率之间的关系。

This article compares the tax treatment of Chinese and Foreign-owned banks from tax rate, permittable deduct items and other specific policies and points out that the government should abolish the " super-national treatment " tax preferential foreign banks enjoyed under the background of improving the finance tax system to rebalance the already tilted lever.

本文分别从适用税率、税前扣除项目以及具体优惠政策等方面对中外资银行税收待遇进行了全面对比，指出在过渡期结束后为营造中外资公平竞争的环境，应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的&超国民待遇&税收优惠，使倾斜的杠杆恢复平衡，促进我国银行业整体发展。

Their main experience of tax paying service is as following: paying more attention on tax payers' rights, setting organization centered by tax paying service, launching various forms of tax propagand , decreasing tax payer's cost, and exerting effects of tax agencies, social organizations and high technology softwares.

国外纳税服务的先进经验主要是：税收服务强调保障纳税人的权利、以服务纳税人为中心设置机构、重视形式多样的税收宣传、努力按便利节省原则减轻纳税人遵从成本、充分发挥中介机构和社会力量作用、注重个性化的纳税服务、发挥技术载体在纳税服务中的应用作用。

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。