纳税的

The following expenses may not be deducted from the taxable income(1) income from equity investment paid to investors such as dividend and bonus;(2) payment of enterprise income tax;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.

在计算应纳税所得额时，下列支出不得扣除：(1)向投资者支付的股息、红利等权益性投资收益款项；(2)企业所得税税款；(3)税收滞纳金；(4)罚金、罚款和被没收财物的损失；(5)上述规定以外的捐赠支出；(6)赞助支出；(7)未经核定的准备金支出；(8)与取得收入无关的其他支出。

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

In addition, the town has tried every possible means moving the stock of assets, will Anxi village primary stock assets leased to nine million yuan investment Neijiang boss, set up qu winery, not only to pay taxes each year 100,000 Yuan, but also hundreds of people to solve the employment problem; at the same time the introduction of the people's livelihood kimchi food processing enterprises, relying on a leader, of "company + farmers + industries" model workers, build Chengdu's largest kimchi producers, is expected to put into operation by the end of October, 800 people working to resolve the issue.

此外，该镇还千方百计盘活存量资产，将安西村的村小学存量资产租给内江老板投资900万元，办起了曲酒厂，不仅每年可纳税10万元，还可解决上百人的就业问题；同时引进了民生食品泡菜加工企业，依托龙头，实行"公司+农户+产业"工人的模式，打造成都市最大的泡菜生产企业，预计10月底投产后，可解决800人的务工问题。

Any of a number of investments which generate losses, usually due to noncash deductions such as depreciation or depletion, or due to accelerated payments which flow through to individual taxpayers and can be used to offset other income, thereby lowering the individual taxable income.

逃税手段，纳税隐蔽所指可能带来损失的任意一种投资活动，损失一般由非现金形式的扣除造成，如折旧或耗损，或是由于不断增加的、可以用以抵消其他收入，从而减少个人应税收入的付给纳税人的付款。

The design of national macro economy policy and monetary policy is tied to ratepaying ability, and so is the draw of revenue plan. All these determine the importance of tax forecast.

国家宏观经济财政政策和货币政策的制订很大依赖于纳税能力的估算，税收计划的制订更是如此，因此，税收收入预测具有重要的意义。

In practices, the examples for infringe on rights of payers and other interested parties from taxation government organization.

现实生活中，纳税人和征纳关系中的其他当事人的合法权益受税收征收机关的侵害的事例不在少数。

It certainly makes sense to keep poor people off the income-tax rolls, but removing a sizeable chunk of the middle class weakens the political bond between taxpayer and government, and will lead to pressure for more such spending.

为了将穷人排除在需要缴纳所得税的花名册之外，这么做是明智的。但是将这么大一部分中产阶级排除在外，会削弱纳税人和政府之间的政治纽带，并且会给多出来的这些开支带来压力。

Homework,1. President Bush is praising a bipartisan economic stimulus package that would give most tax filers refunds of 600 to 1200 dollars, and those with kids may get even more.

布什总统对一项得到两党支持通过的经济刺激方案表示欣慰，该方案将给大多数纳税家庭600到1200美元的退税，有儿童的家庭则可能得到更多的退税。

French Regulation of 23 January 2003 (BOI 4 C-1-03)provides that, based on the average interest rate of loans granted in 2002,the maximum rate of deductible interest for FYs ended between 31 December 2002 and 27 February 2003 is 5.66 per cent.

法国公司的主要贷款或控股股东[6]的所剩的股份不能超过公司股份资产的1.5倍。超出部分将不给免税或将其加到纳税收入中。

Because the tax system is so complicated, many companies have to devote a lot of time and ingenuity to filling out tax forms that could be better spent on doing business. And t he combination of the terrorist attacks on America on September 11th 2001 and rising xenoph obia is making the country less open to immigrants.

最大的新问题之一来自于&专利钓饵者&—这行律师专事起诉那些侵犯了某项&虚设专利&的公司；由于税收系统的复杂，许多公司必须投入本应用于公司业务的大量时间和技巧来填报纳税申报表格。

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。