税收

At present, tax planning in the developed Western countries, has become increasingly mature, but in our country due to start in the evening, development slow, and there is a backward concept, lower level, the manpower shortage and tax codes, as well as an issue.

目前，纳税筹划在西方发达国家已经日益成熟，但是在我国由于起步比较晚，发展较慢，存在着观念落后、水平较低、人才短缺、税收法规不健全等问题。

In view of capital cost, under the function of tax, not only enterprises' financing channels determine capital cost, but also do the distribution of marginal profit.

就资本成本看，在税收的作用下，不仅企业的融资手段决定资本成本的大小，边际利润的分配方式也与资本成本的大小有关。

The state polls that show Mr. Obama with a double-digit lead, all conducted in recent weeks, include surveys by Marist, Quinnipiac, Rasmussen, SurveyUSA and The Allentown Morning Call.

麦凯恩在来这里的首次亮相时这样喊，也就是在这个位于费城北边Bensalem的一个制造厂的集会中，他声称奥巴马会提高你们的税收还有他对付不了经济危机。

Meanwhile, renewable energy technologies are being vigorously developed in the countryside, such as the use of marsh gas, solar energy and stoves that save on firewood and coal.

完善废弃物综合利用和再生资源回收利用的税收优惠政策，加大国债和中央预算内投资对发展循环经济重点项目的支持力度。

"It'sa massively expensive tax plan," she says.

"这是大量昂贵的税收计划，"她说。

In recent years,The government adjusts the way of controlling the real estate market from originally tool of administrative restriction to economic tool while chinas real estate market become more and more maturate.

使用诸如信贷工具，税收以及财政支出工具来调控房地产行业无疑有利于发挥市场对资源的最优配置作用，最大程度的减小政府调控政策对市场运行的负面效果，因此这种模式无疑会成为将来政府调控房地产业的最主要方式。

Competent commercial departments at various levels shall, under the leadership of and with support from local committees of CPC and people's governments, strengthen the communication and coordination among the development and reform commissions, financial sectors, banking sectors, taxation authorities and administrations for Industry and commerce, play an active part in striving for understandings and supports from all quarters of the society, present, in conjunction with pertinent departments, working plans and application programs for the local implementation of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises and these Opinions, enact and enforce specific policies and measures for driving the development of small and medium circulation enterprises, clarify the focus of work, take such measures as are suitable to local conditions, truly deal well with coordination, guidance and service work.

各级商务主管部门要在当地党委、政府的领导和支持下，加强与发展改革委、财政、金融、税收、工商等有关部门的沟通与协调，积极争取各方面的理解与支持，会同有关部门，研究提出本地区贯彻实施《中小企业促进法》和本意见的工作计划和实施方案，制定和实施促进中小流通企业发展的具体政策措施，明确工作重点，因地制宜，切实做好协调、指导和服务工作。

Competent commercial departments at all localities shall actively coordinate pertinent local departments for support small and medium circulation enterprises to promulgate tax and financial support policies related to pioneering work encouragement and supports given to small and medium circulation enterprises for business innovation, technical innovation and market exploration, reduce costs for the restructuring and reform of small and medium circulation enterprises, encourage the financing by means of income from operation of state-owned enterprises' assets, liquidity of commercial land, reduction of state-owned capital in circulation enterprises, transfer and financial allocation, in places where conditions permit, set up special funds for the reform of state-owned small and medium circulation enterprises which shall be used to pay the restructuring fee which is payable by and fails to be paid by restructured enterprises lacking strength to do so, and to pay the social insurance and economic compensation, the payment of which the cash after liquidity of assets of enterprises in bankruptcy is not sufficient to cover, actively coordinate with the local department for real estate administration for its support, solve problems on the ownership of commercial real estate which has been used for long by state-owned small and medium circulation enterprises, and earnestly implement the preferential policies of the State concerning the reemployment of laid-off workers by enterprises and concerning the establishment of small and medium enterprises by laid-off workers from state-owned enterprises.

各地商务主管部门要积极协调当地有关部门出台鼓励创业、支持中小流通企业经营创新、技术创新和开拓市场的税收政策和金融支持政策，降低中小流通企业的改革、改制成本。鼓励有条件的地方通过国有企业资产经营收益、商业用地变现、流通企业国有资本减持、转让以及财政拨付等方式筹措资金，建立国有中小流通企业改革的专项资金，用于无力支付改制费用企业的改制费用以及破产企业资产变现后不足支付职工社会保险、经济补偿等方面费用。要积极协调，争取地方房产管理部门的支持，解决国有中小流通企业长期使用的商业用房产权归属问题。要认真落实国家关于企业吸纳下岗职工就业和国有企业下岗职工创办中小企业的优惠政策。

One study at Lee University found that first-semester grades of teenage stude nts who had always attended public, tax-supported schools were slightly lower than the grades of students who had received some home schooling instruction b y parents at home, although the grade differences disappeared in the second se mester.

一次在Lee大学进行的研究发现，那些一直参加由税收支持的公立学校的青少年学生的第一学期成绩比那些曾接受过家长在家中进行的教育的学生低一些，尽管这种分数的差异在第二学期就消失了。

One approach is to use microeconomic case studies to examine consumer behaviour in response to specific tax rebates and cuts.

一个办法是采用微观经济学的案例来研究消费者的行为随着税收折扣和减免的变化。

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％。