税收

The current investment condition of China and the customs formalities Taiwanese firms faced are discussed first. Second, the file declaration regulations, procedures, and practices of imported and exported merchandise of foreign companies and imported bonded goods of trade business are summarized. Operations of transformation of business and its related customs formalities, foreign exchange operations, and tax practice problems are introduced. Regulations, methods, and practices of duty drawback of exported merchandise are also presented.

故本研究首先针对大投资现况以及台商所遭遇的海关问题作明，其次对外商投资企业一般进出口货物与加工贸易企业进口保税货物之报关规定、程序及实务问题做一汇总整，并介绍在大转厂之运作模式与相关海关作业、外汇作业、税收实务问题及介绍出口退税之相关规定、方法、模式与如何规划。

Goods under duty reduction or exemption is a tariff preference measure that the state gives to the qualified enterprises and units.

减免税货物是国家对符合条件的企业、单位而实施的一项税收优惠措施。

Duty reduction or exemption granted for goods is a tariff preference measure that the state gives to the qualified enterprises and units.

减免税货物是国家对符合条件的企业、单位而实施的一项税收优惠措施。

The specific provisions on the scope of articles used for scientific research and teaching shall abide by the Interim Measures for the Exemption of Import Duty on Articles Used for Scientific Research and Teaching as approved by the State Council.

科学研究和教学用品的范围等有关具体规定，按照国务院批准的《科学研究和教学用品免征进口税收暂行规定》执行。

The United States follows a global system with respect to the tax treatment of income earned in other countries.

美国对于在其他国家取得的所得的税收待遇，采用的是全球制。

Key word: Harmonious society, green ecotype society, fairness society, innovative society, tax policy

要害词：和谐社会，绿色生态型社会，公平性社会，创新性社会，税收政策

Seligman insisted that the results Edgeworth achieved were a quirk of his mathematical formulation.

他建议，假设持续需求函数和微不足道的变化，税收导致矛盾的预测。

I don't know much about utilitarian optimal tax theory, but I also don't know of any public finance or policy people who are dying to revive the prescriptive insights of Jeremy Bentham and Francis Edgeworth.

对于利他主义的最优税收理论，我所知甚少。然而，我也不认识什么公共财政或公共政策的人士，拼命想复兴 Jeremy Bentham 和 Francis Edgeworth 那些已经约定俗成的深刻思想。

The chapter introduces the representative Edgeworth Model, Non-Linear Income Taxation Model and Liner Income Taxation Model.

全文共分为七章：第一章是关于最优税收理论所用到的基本概念的介绍。

So, tax efficient structure is a mute point.

所以说他们税收效率结构是个有争议的问题。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。