纳税

In the second chapter, we recapitulate the history and present situation of the tax planning, and get the deficiency on theory and practice of the foreign trade erterprises tax planning, we get the study content and sense of the subject.

第一章对目前国内外关于纳税筹划的一些基本发展历史与现状作了概括介绍，分析了目前我国外贸企业在纳税筹划的认识与运用上存在的问题与不足；在此基础上，介绍了选题的研究内容与意义。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

Individual income tax returns should have developed tax agency, a strong sense of the taxpayers, efficient and convenient means of tax collection and management, design of the individual income tax system fair and equitable access to public goods, a sound legal system and so on.

实施个人所得税自行纳税申报应该具备一系列制度和环境条件，其中包括发达的税务代理业、浓厚的纳税意识、高效便捷的征管手段、个税制度设计的会平性和公共品的公平享受、健全的法律制度等。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。

Article 14 Where there are the situations as prescribed in Article 11 of these Measures, and it determines to withhold the tax with the proceeds by selling off the detained dutiable goods or other properties valued at that of tax payable, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.

第十四条有本办法第十一条规定情形，海关决定以应税货物、被扣留的价值相当于应纳税款的货物或者其他财产变卖并抵缴税款的，应当向纳税义务人、担保人制发《中华人民共和国海关抵缴税款告知书》。

One person with a taxable income of 200,000 will pay $6,000 more.

一个可纳税收入为 200，000 的人会多纳税$6，000。

This article intentions to analysis taxpayers mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.

税收服务的质量高低、公平与否对纳税人的税收遵从行为会产生直接影响，本文就是旨在通过运用经济学和管理心理学理论分析纳税人税收遵从与不遵从的心理态度和行为倾向，研究如何做好税收服务，从而有效引导纳税遵从，提高纳税人的税收遵从度，营造一个依法诚信纳税的良好环境。

Taxable income; nonexempt property.

须纳税的收入；不须纳税的财产。

In 2002, the company's production value was 18million Yuan and the ratepaying is 700thousand Yuan.

2002年公司产值1800万人民币，纳税70万元人民币，是鹤山市50家民营企业纳税大户之一。

Making use of relatively mature ratepaying plan of developed country, the using of the ratepaying plan rationally is an effective way to realize the target of enterprises.

借鉴发达国家比较成熟的纳税筹划做法，合理运用纳税筹划是我国企业实现其经营目标的有效途径。

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。