税收

International double taxation is where profit is taxed under the system of more than one country.

国际双重征税，也就是有关利润在一个以上国家的税收制度下征税。

Tax progressivity is often at odds with efficiency.

税收系统的先进性往往是和高效性相矛盾的。

One may regard this as another form of subsidy, since taxes occur later in life and usually at a lower rate due to progressivity.

人们可能认为这作为另一种形式的资助，后来因为发生在税生活（因此，一个隐含的税收抵免），通常在较低由于累进税率。

Obviously, tax systems vary greatly in their degree of progressivity, and the allocation of transfers can be more or less skewed toward lower-income groups.

明显地，税收系统很大地变化在他们的程度progressivity，并且调动的分派可能或多或少歪曲往低收入小组。

A first reaction to these developments might be that they are favorable, as alongstanding tenet of state and local public finance has been that on efficiency grounds it ispreferable to assess subnational taxes using jurisdictions that encompass greater areas andlarger populations (e.g., state rather than local), as the interjurisdictional mobility of taxbases is significantly lower for such jurisdictions than for smaller entities; as a result,efficiency costs from suboptimal location decisions will be reduced, more progressivity in thetax structure may be introduced if deemed desirable, and economies of scale in revenuecollection may be realized.

第1个反应是，这些事态发展可能是有利地，他们作为一个，长期宗旨，国家和地方公共财政一直认为这是提高效率的理由宜评估使用更大的司法管辖区，包括地区和地方税较大的人群，由于流动性税收interjurisdictional基地，显着高于小实体，如司法管辖区为低；因此，从最理想的位置决定的效率成本将降低，在较累进税务结构，可由假如认为可取的，规模经济的收入收集可能得以实现。

In this study, the employee's willingness-to-participate in and willingness-to-pay for hypothetical supplementary health insurance packages designed by the research team was measured through contingent valuation method in Shanghai and Wenzhou. In Chengdu, the employee's actual rate of participation in supplementary health insurance was obtained through household survey. Logistic model was employed to establish the demand function and analyze the influencing factors. The organization and operation models for supplementary health insurance in different cities were summarized and comparatively analyzed. Based on the above results, proper coverage of health care and operation model for supplementary health insurance was discussed. Policy recommendation include the clear definition of the government's responsibility in the development of supplementary health insurance, the implementation of tax subsidy policy, the rule of the purchase of supplmentary health plans with personal saving accounts, and education and propagandism measures. At last, the regulation of supplementary health insurance is emphasized.

本研究根据上海和温州两地基本医疗保险框架分别设计了几个补充医疗保险方案，采用条件价值评估法调查了职工对这些补充医疗保险方案的意愿参加与意愿支付；在成都通过家庭入户调查获得了职工实际参加补充医疗保险情况，运用logistic模型建立了需求模型，进行了需求的影响因素分析；对国内补充医疗保险不同运作模式进行了总结与比较分析，探讨了补充医疗保险适宜的覆盖范围及其组织运作模式，并提出要明确界定政府在补充医疗保险发展中的职能定位，运用税收减免政策、允许用个人帐户购买补充医疗保险和宣传教育措施来扶持与引导补充医疗保险的发展以及加强补充医疗保险监管等政策建议。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

This would take a step closer to making even more of our income the property of the tax man.

这将采取更接近了一步，使更多的收入，财产的税收男子。

Afterwards the writer contrasts the legislation and the practice of the taxpayer' s rights in the domestic and in the foreign and exposes the problems on it. Finally, the writer gives some advices to construct the protectional system of the taxpayer' s rights in order to initiate the people to ponder and research.

随后运用比较分析方法对中外保护纳税人权利的立法和实践现状进行了对比，深入剖析了我国税收立法和实务中存在的问题和不足，着重对构建我国保护纳税人权利体系做出了全面构想，以求抛砖引玉，引发人们对纳税人权利保护问题的思考和研究。

The size of the 2.7 L engine was limited by French puissance fiscale taxation, which effectively banned large displacement vehicles.

的2.7升发动机的大小是有限的法国puissance fiscale税收，有效地禁止大排量汽车。

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％。