税源

There are so many problems existing in the field of the flowage and competition of regional tax source, because of the diversity of regional economic, the relative variation of the investment environment, the disequilibrium of tax preferential policy and so on.

由于区域经济的差异性、投资环境的相对变化、税收优惠政策的不平衡等因素相互作用而导致我国区域税源流动和竞争存在较多的问题。

This article mainly discussed the current situation, the factor which influence the flowage of the regional tax source, as well as its economic effect, and based on them I put forward my proposal on policy.

本文主要分析了我国区域税源流动的现状、经济效应以及税源流动的影响因素，并在此基础上提出了若干政策建议。

RTS was founded in the 1960s by the ACIR, because the tax system among the states in USA is very different, and for the purpose of the grant-in-aid, the federal government has to establish countrywide standard tax system to measure the tax capacity for each state.

RTS法由五个基本要素组成：（1）收入覆盖范围；（2）税源分类；（3）标准税基的定义；（4）标准税率的定义；（5）对标准税基实施标准税率所得收入的汇总计算。

The filing of consolidated tax returns by head offices would relocate the tax revenues between different regions in the country.

新税法实行法人所得税的模式，因此，不具有法人资格的营业机构应该自动汇总计算纳税，但汇总纳税容易引发地区间税源转移问题，纳税人和地方政府都极为关注。

If was not refined feasible plan draft regulation, if do not have the duty cause news of be convinced making a person, so called buying and selling is fictitious monetary levy or is the work is far from complete, or is to say just, the netizens of fictitious to buying and selling perhaps money empty character intimidate, produce temporary jackstraw effect.

如果没有细化可行的计征规则，如果没有令人信服的税源信息，所谓的买卖虚拟货币征税要么是挂一漏万，要么是说说而已，或者是对买卖虚拟货币的网民们虚言恫吓一下，发挥暂时的稻草人作用。

The industrialization of Ningxia medlar develops, will bring rich and generous duty source for Ningxia.

宁夏枸杞的产业化发展，将为宁夏带来丰厚的税源。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

With the development of the socialist market economy and the advent of the information age, the sources tax distribution are ever-increasin...

随着社会主义市场经济的发展和信息时代的来临，税源分布的领域越来越广，税源的流动性和隐蔽性越来越大，税源监控问题也就显得越来越重要。

This year, Xuzhou Local Taxation Bureau to actively explore the land as a chain, with a number of sources of revenue management tools into new ways to make full use of land and resources of the cadastral system in the geographical space, such as data on land area advantage of developing their own sources of revenue in the management of the GIS systems, cadastral management, household management, and tax base in areas such as visual monitoring of information management, and achieved remarkable results.

今年以来，徐州市地税局积极探索以土地为链条、以数字化为手段的税源管理新途径，充分利用国土资源部门的地籍系统在地理空间、土地面积等方面的数据优势，自行研发了GIS税源管理系统，对地籍管理、户籍管理、税源监控等方面进行可视化信息管理，取得了明显成效。

And Pharaoh spoke to Joseph, saying, Your father and your brothers have come to you.

47：5 法老对约瑟说，你父亲和你弟兄们到你这里来了。

Additionally, the approximate flattening of surface strip using lines linking midpoints on perpendicular lines between geodesic curves and the unconditional extreme value method are discussed.

提出了用测地线方程、曲面上两点间短程线来计算膜结构曲面测地线的方法，同时，采用测地线间垂线的中点连线和用无约束极值法进行空间条状曲面近似展开的分析。