纳税基础

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。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

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。

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。

In order to know Beijing urban residents' consciousness of tax-paying, recognition and sense of individual income tax and the understanding for the burden condition of individual income tax, this paper, on the basis of adopting sampling questionaire investigation method of meeting by chance, takes the methods of descriptive statistics, correlation analysis, etc. to analyze the condition of Beijing urban residents' individual income tax, and points out that the propaganda of the tax system is not good enough...

为了解北京市居民的纳税意识、对个人所得税的认识和感觉以及对个人所得税负担状况的理解，在采用偶遇抽样问卷调查方法的基础上，使用描述统计、相关分析等方法对北京市居民个人所得税状况进行了分析，针对我国个人所得税制的宣传力度不够，多数人不了解个人所得税的计算，以及统计口径不适合目前分析需要的现状，提出统计口径宏观测算方法和统计调查的改进意见，以期对北京市的税收建设有所帮助。

Property tax based on what is taxable?

物业税的基础上什么是应纳税？

This research will offer theoretical support to the tax service evaluation on the basic level taxman.

全文分为三个部分：第一部分，建立纳税服务评估体系的理论基础。

Responsible f controlling signatures, taking policy into account, urgency and effecting timeous fwarding of documents - Actioning all SVP travel requirements including drawing the itinerary and travel requirements of BMW Group visits - Representing the SVP and upholding the image of the BMW brand when interfacing with irate customers - Determining when the Direct should become involved and managing the process to a successful conclusion - Interfacing with dealers who need to communicate with the SVP on various issues - Handling external enquiries related to various Sales and Marketing issues.

它标志着华晨宝马沈阳工厂作为中国重要的高档车生产基地的雄厚实力，为宝马在中国的长期发展奠定了坚实的基础。目前，沈阳工厂拥有员工约3400人。 2006年1月，华晨宝马汽车有限公司被评为辽宁省十大纳税外资企业之一。 2006年3月，华晨宝马赞助了全国持续时间最长，影响力最大的全国副省级城市机关报短新闻竞赛，支持中国新闻事业的发展。 2006年4月，华晨宝马向沈阳市政府提供20辆BMW 523i作为\"2006中国沈阳世界园艺博览会\"开幕期间贵宾用车，并投资兴建\"德国园\"。

US corporations must pay tax on worldwide income, including income from branches, whether or not repatriated.

美国公司应以全球收入为纳税基础，包括从分支机构获得的收入，无论其是否已经实际汇回。

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。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。