税收

Strengthening responsibility regulations mainly include the perfection of contract guarantee policy in the exploitation of mines, land, and other major resources, the deposit refund system for potential pollutants or reclaimable solid refuse, and overall publication of environmental information.

完善政策主要是改进价格规制激励政策，包括继续改革排污收费制度、健全与排污收费相联系的环境税收政策、加快改革环境补贴政策等；推行排放许可证交易规制政策，主要包括建立排放许可有偿取得与排污交易工作平台、加强必要的能力建设和观念培训、选择适当范围进行试点、加强污染源的排放监测等；强化责任规制政策，主要包括在矿山和土地等重大资源使用中完善履约保证政策、对具有潜在污染性或可回收利用的固体废弃物实行押金返还政策、全面推行环境信息公开等。

In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough...

为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解，在采用偶遇抽样问卷调查方法的基础上，使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析，针对我国个人所得税制的宣传力度不够，多数人不了解个人所得税的计算，以及统计口径不适合目前分析需要的现状，提出统计口径宏观测算方法和统计调查的改进意见，以期对北京市的税收建设有所帮助。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

After the project completes, may enjoy the tax revenue preferential policy, the annual production lives benefit 1.25 million dollars, the investment recoupment period 6 years.

项目建成后，可享受税收优惠政策，年产生效益125万美元，投资回收期6年。

Article 8 When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person

第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避

So it will benefit to develop the effects of taxation on the redistribution of income and promote the development of national economy.

这样，将有利于发挥税收在收入再分配和促进国民经济发展中的作用。

Mass democracy is only 100 years old and it ushered in both the welfare state and redistributive taxation.

大众民主只有100年的历史，伴随而来的是福利国家和再分配税收的兴起。

In a recent study comparing the redistributive effects of taxation and spending in 16 countries, most of them rich, Brazil came last by a long way.

最近一项调查显示，在16个大部分是富国的国家中，巴西税收和支出的再分配效果远远落后。

If these governments had decided to balance their budgets, as many conservatives demand, two possible outcomes can be envisaged: the plausible one is that we would now be in the Great Depression redux; the fanciful one is that, despite huge increases in taxation or vast cuts in spending, the private sector would have borrowed and spent as if no crisis at all had happened.

如果这些国家的政府当初决定平衡其预算，就像许多保守人士要求的那样，可以想象会出现以下两种可能的结果：貌似切实可信的一种是，我们现在会陷入又一轮大萧条；不切实际的一种是，尽管税收大幅提高或支出骤减，但私人部门还能像从未发生过危机那样照常借债和支出。

If either is inhibited by reflation or regulatory forbearance, then a cost is imposed on productive works, whether through inflation, higher interest, diversion of consumption, or taxation to socialise losses.

如果是抑制通货或监管忍，那麼成本是对生产力的作品，无论是通过通货膨胀，高利息，转移消费，或税收社交损失。

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％。