纳税人

On the face of it, there are two basic options: first, resuscitate the bank as a viable, profit-making institution until the taxpayer is repaid and Northern Rock returned to the private sector; or, second, run the Rock down, selling its assets and collaring the cash for the public purse.

表面看来，基本有两种选择：第一，把银行救活使它能盈利，直到纳税人的钱还清后再实行私有制。第二，让北岩破产，变卖其资产还清纳税人的钱。

ADB's Peng said that taxation authorities currently have only one source of access to people's income, either through their own reports or from their employers. But they will have two when the new regulation is implemented; and so can crosscheck for discrepancies.

他说，目前税务部门主要通过纳税人自行申报或企业代扣代缴的方式来征收个人所得税，新办法实施后，税务部门可对高收入纳税人进行双重监管，从而堵塞高收入者个税监管的漏洞。

"Because the majority shareholding is owned by the taxpayer, when we are able to return RBS to normal, private ownership in the commercial sector, then of course those shares will be sold and that money will come back to the taxpayer," he said.

"由于大股东是由纳税人，当我们能够返回苏格兰皇家银行正常，在商业部门的私人所有权，那么当然这些股份将出售，钱会回来的纳税人拥有的，"他说。

The taxpayers' decision-making is a complex process, many factors play important roles in the process. It is not only economic factors but also noneconomic factors, besides the behaviors of tax authority and of government, taxpayers' individual characters and social culture, etc.

换言之，税收遵从决策是纳税人行为选择的一个复杂过程，其中起作用的因素很多，除了经济因素，还包括非经济因素，同时税收管理部门的行为、政府行为、纳税人的个体特征（如年龄、风险偏好、价值观等）以及社会文化等对税收遵从都不无影响。

Both tax authority and taxpayers take part in tax games. To tax authority, his pure strategy is to check or not check, and to a taxpayer, his pure strategy is to evade or not evade, there exists Nash equilibrium of mixed strategies.

在征纳税博弈结构中，博弈的参与人是征税人与纳税人，征税人的纯战略是稽查或不稽查，纳税人的纯战略是逃税或不逃税，两者之间存在混合战略纳什均衡。

Article 98Where 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 not less than 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.

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。

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。

Article 53 A taxpayer may put forward the price fixing principle and calculating method of the business transactions between it and its affiliated enterprises to the competent tax organ, which shall, after granting approval upon examination, reach an agreement concerning price fixing in advance and supervisee the implementation of the taxpayer.

第五十三条纳税人可以向主管税务机关提出与其关联企业之间业务往来的定价原则和计算方法，主管税务机关审核、批准后，与纳税人预先约定有关定价事项，监督纳税人执行。

From theory of economic man, this section compares wholesalers benefits and their tax burden while choosing different types of taxpayer, concludes that we should bring wholesalers into administration system of VAT general taxpayer and testifies utilizing the special effect of wholesale will be an active stimulant to improve the structure problems at present.

本章从经济人的角度对批发商选择不同类型纳税人时的获利水平和增值税负水平进行了比较，得出了批发商应该选择一般纳税人类型的结论，并证明了利用商品批发这一特殊的地位和辐射影响力，以改变我国批发业目前纳税人结构不合理状况的积极作用。

VAT reform should base on classifying taxpayer rationally, re-editing standard of two kinds of taxpayers, adjusting and improving the structure of taxpayers. Enlarging the scale of general taxpayer, ensuring it has necessary scale taxpayer, thus ensure the chain of VAT could be widely extending and internal mechanism could be run effectively, implementing the function of taxpayer.

增值税改革须先以合理划分纳税人，重新修订两类纳税入的划分标准，调整和完善纳税人结构为改革突破口、着力点，扩大一般纳税人的规模，保证增值税拥有必要规模的一般纳税主体，这样才能确保增值税的抵扣链条广泛延伸、内在机制有效运行，凸现增值税固有的功能。

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。