纳税人

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。

It relies on tax collection and management system in order to land and resources-based geographic information system as the carrier, by way of data processing system for rent collection and management of land-use tax information and land departments cadastral information, the taxpayer reporting the information to dynamically match and comprehensive analysis to three-dimensional electronic map shows the streets, the main building and the taxpayer identity information, support bi-directional maps and database query, map identification and taxpayers to provide a variety of state of the display, and information to achieve grid-based management, and network information pass for the "checkerboard" management to provide information support platform.

它以税收征收管理系统为依托，以国土资源部门基础地理信息系统为载体，通过数据处理的方式对地税征管系统中的土地使用税信息与国土部门的地籍信息、纳税人申报信息进行动态比对和综合分析，以三维电子地图显示街道、主要建筑标识及纳税人信息，支持地图与数据库双向查询、提供图上标识和纳税人多种状态的展示，并对信息实现网格化管理和网络信息传递，为"棋盘式"管理提供信息支撑平台。

In order to realize taxpayer"s rights, we must turn law of taxation to law of rights, change idea, improve service consciousness of taxation department and right body consciousness of taxpayer, bring fully consensus supervision and plebs supervision into play, and broadens more relief approach of taxpayer"s rights.

要实现纳税人权利，就必须由征税之法转向权利之法，转变观念，提高征税机关的服务意识和纳税人的权利主体意识，并充分发挥舆论监督和民众监督的作用，进一步拓宽纳税人的权利救济途径。

Proceeding from the above purpose and thinking, the following of research contents is launched that: Chapter one is a part of the prolegomena, and mainly introduce the purpose, meaning, research background, documents survey in which the tax compliance discrimination models concerned. On the basis of the investigation of the critical to taxation, Chapter two reveals the index system, and uses the discriminating analytical method to judge taxpayers" credit, and embodies its standard and methods in judgments. On the disvovery of the investigating taxpayers" microeconomics behavior, Chapter three uses the econometrical modeling methods and data mining technology, establishes Logistic regression model, calculates taxpayer credit measure and gives the empirical analysis; Chapter four gives a work methods and suggestions in practical application of identifying models; It is a conclusion of this paper, which reaffirms the main achievements and viewpoints of this paper.

从以上目的和思路出发，本文研究内容如下方式展开：论文第一章为绪论部分，主要介绍纳税人诚信识别模型研究的目的、意义、研究背景、文献综述以及全文框架；第二章在纳税评估问卷调查基础上，提出纳税评估指标体系，并应用多元统计的判别分析方法来给出评判纳税人诚信，并具体给出其判断的标准与方法；第三章在考察纳税人微观行为基础上采用计量经济建模方法和数据挖掘技术，建立定量能测算纳税人诚信水平的Logistic回归模型，并作实证分析：第四章对比分析纳税评估模型实证研究结果，并就模型在实际应用中的工作方法、建议及进一步的研究方向展开讨论；最后为本文的结论，在该部分将再次重申本文研究的主要成果和观点。

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。

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。

And if the intention is on the evidence, genuinely held, realistic and realisable, and if all the circumstances show that at the time of the acquisition of theasset, the taxpayer was investing in it, then I agree.

假如纳税人的意图证据充分，而意图又是真确的、实际的和可以实现的，而且所有情况均显示纳税人购入该资产时，正在进行投资的话，我便同意纳税人的意图属实。

Article 98 Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

The research on the credit of tax of tax law is made because: First, at the macro level, the rights and obligations between taxpayers and tax payees are very asymmetric.

对税法的税收信用进行研究主要基于：一是从宏观层面讲，纳税人与征税人之间权利和义务关系极不对称，纳税人享有权利过少，总是处于服从和不被尊重的地位；二是从权力层面讲，征税人自由裁量权力过大，纳税人对征税人的信任度降低，导致双方税收信用下降；三是从利益角度过分强调国家对纳税人部分权益的无偿强制占有，致使纳税人为追求利益最大化而采取法律禁止的偷、逃、骗、抗税，带来纳税人的反感和反叛，无税收信用而言。

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。