纳税

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, if the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购，填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

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。

If an assessable peri od of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period a nd a monthly return shall be filled with any balan -ce of tax due settled within ten days from the fi rst day of the following month.

纳税人以一个月为一期纳税的，自期满之日起十日内申报纳税；以一日、三日、五日、十日或者十五日为一期纳税的，自期满之日起五日内预缴税款，于次月一日起十日内申报纳税并结清上月应纳税款。

Their main experience of tax paying service is as following: paying more attention on tax payers' rights, setting organization centered by tax paying service, launching various forms of tax propagand , decreasing tax payer's cost, and exerting effects of tax agencies, social organizations and high technology softwares.

国外纳税服务的先进经验主要是：税收服务强调保障纳税人的权利、以服务纳税人为中心设置机构、重视形式多样的税收宣传、努力按便利节省原则减轻纳税人遵从成本、充分发挥中介机构和社会力量作用、注重个性化的纳税服务、发挥技术载体在纳税服务中的应用作用。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十五条自行申报的纳税义务人，应当向取秘所得的当地主管税务机关申报纳税从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准。

Chapter one is the implication of evaluation of tax payment. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the significance. On the basis of which, proposes the general understanding of evaluation of tax payment.

第一章从纳税评估的一般概念入手，阐述纳税评估与相关概念的区别、纳税评估的法律依据、特点、原理和意义，并分析纳税评估的现状及存在的问题，在此基础上，提出对纳税评估的一般认识。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。