税收

In the same time, In respect that the liberalization of international transactions and the development of internet commerce will have a deep influence on the tax policies after the entering to the WTO, internet commerce give a shock on our tax policies and the development of transnational operation pose a challenge to tax-eradiation, bettering the measures of anti-tax eradiation and perfecting the tax policies aren't slighting domain for optimize our tax policies.

同时考虑到加入WTO后，国际贸易自由化和网络经济的发展，电子商务对我国的税收政策带来的冲击和跨国经营快速发展对我国反避税问题提出的挑战，我国电子商务的税收问题和跨国公司避税问题是税收政策设计不可忽视的领域。

The cases that justify retroactive variation or elimination of a tax liability include, but not limited to, rendering, revocation or change of a fundamental decision, voidance or alteration, invalidation of legal behavior, cancellation, discharge, conditional incurrence, exercise of right of formation, loss of tax benefits, retroactive application of tax laws, and turning-round of enforcement.

税收之债溯及变更和消灭的事由包括 www 。ddd tt。 com 基础处理8tTt8决定的作成、废弃或变更，法律行为的无效、撤销、解除、附条件的成就，形成权的行使，税收优惠条件的丧失，税收法律的溯及适用，强制执行的回转等。

Only insist inside the overseas-funded enterprises revenue from tax indiscrimination treatment, and adjust the contents and forms of the revenue from tax special law system according to the our country industry policy, then can for our country the economy melts the economic integral whole of the human life field to turn to provide an efficiently, fair, the stable revenue from tax legal system environment, better promote our country the tax law system of perfect and BE in line with international usual practice better.

只有坚持内外资企业税收无差别待遇，并根据我国产业政策调整税收优惠法律制度的内容和形式，才能为我国经济融人世界经济一体化提供一个高效、公平、稳定的税收法制环境，更好地促进我国税法体系的完善以及更好地与国际惯例接轨。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Tax law which promote the development of medium and small enterprises should have proper limits, and cannot violate principle of proportionality, and should introduct principle of neutral which cause the equilibrium development of two aspects.

税法促进中小企业发展应有合理的限度，不得违反比例原则，可以适当引入税收中性原则，达到税收中性与税收调控的均衡。

The taxpayers' decision-making is a complex process, many factors play important roles in the process. It is not only economic factors but also noneconomic factors, besides the behaviors of tax authority and of government, taxpayers' individual characters and social culture, etc.

换言之，税收遵从决策是纳税人行为选择的一个复杂过程，其中起作用的因素很多，除了经济因素，还包括非经济因素，同时税收管理部门的行为、政府行为、纳税人的个体特征（如年龄、风险偏好、价值观等）以及社会文化等对税收遵从都不无影响。

Ethe term "tax" means Omani tax or Chinese tax, as the context requires.

"税收"一语按照上下文，是指阿曼税收或者中国税收

Writer used specific device of settlement of dispute of other countries for reference, such as, tax court and tax police.

在具体制度设计上，有的国家专门设立了税收法院和税收警察以处理税收案件。

And when China tries to improve the legal systems of taxation adjustment on transfer pricing and set up relative effective legal norm to control MNC"s transfer pricing, the corresponding legislative and practical experiences of other countries can be learned for references. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of taxation adjustment on MNC"s transfer pricing in China.

而各国转让定价税收调整的立法经验和实践经验，在完善我国转让定价税收调整法律制度和制定有效的管理转让定价行为的法律规范时，是完全可以借鉴的，在此基础上提出了完善我国转让定价税收调整法律制度的建议。

Tax: China's tax revenue rose 18.8% YoY to RMB5.42tn in 2008 according to MOF , vs. 2007's 33.7%. 1 Value-added, corporate income and business tax revenues rose 16.3%, 27.3% and 15.9% respectively, which together contributed about 70% of the increased revenue. 2 Stamp duty for stock transactions was the only tax that saw YoY drop (-51.2% YoY ). 3 2008 saw 1H08 tax revenue growth at 33.5% YoY , relatively flat from 2007; but 2H08 growth was a mere 3.2%, lower than GDP growth in the same period.

税收：据财政部透露，08年中国税入达到5.42万亿元，同比增长18.8％，07年同比增长为33.7％。1）增值税、企业收入税和营业税分别增长16.3％、27.3％和15.9％，三项税入贡献了总增长的70％。2）股票交易印花税是唯一下跌的税入（同比下跌51.2％）。3）08年上半年税收同比增长33.5％，与07年基本持平，但08年下半年税收增长仅为3.2％，低于同期 GDP 增长。

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。