纳税人

These are the very taxpayers who stood by America's banks in a crisis — and now it's time for our banks to stand by creditworthy small businesses, and make the loans they need to open their doors, grow their operations and create new jobs.

这些是在危机中站在美国银行一边的纳税人，如今是时候我们的银行去支持有信誉的小企业，让他们需要的贷款打开他们的大门、发展他们的业务和创造新的就业机会。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes.While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

作为纳税人全体的人民是债务人，其纳税后有权请求作为债权人的国家提供公共产品；而作为整体和抽象意义上的国家是实质债权人，它在向人民提供公共产品后，有权请求作为债务人的人民以纳税的方式偿付享用公共产品应当支付的费用和价格。

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Deduction is known as a depletion allowance; because of the economic importance of many of the

由于许多折耗性资产在经济上的重要性，让纳税人享受一定扣减比例具有

The deduction is known as a depletion allowance; because of the economic importance of many of the depletive assets, the percentages allowed to the taxpayer are of great political concern.

由于许多折耗性资产在经济上的重要性，让纳税人享受一定扣减比例具有重大的政治意义。

Then, as now, the government had to deploy taxpayer money in order to rescue the financial system.

当时和现在一样，政府必须使用纳税人的钱，以拯救金融体系。

Their lobbying efforts worked well, first to deregulate, and then to have taxpayers pay for the cleanup.

他们游说团的工作非常有效：先是减少监管，然后是纳税人来给他们收拾残局。

Taxpayer : yes , I am a general director of s foreign investment company .

纳税人：我是ABC公司的董事长，想咨询一下我的所得如何纳税。

No British Minister has come to the Dispatch Box to explain why British taxpayers' money is being paid to a police force in Mogadishu that is accused of kidnapping people and extorting ransom money from British citizens.

没有英国大臣已到了派遣方块解释为什麼英国纳税人的钱是付给一支警察部队在摩加迪沙是指控绑架人勒索赎金和金钱从英国公民。

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。