纳税的

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。

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

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。

Since the Second World War, with the coming of a more and more peaceful international environment, the booming world economy and the expending of international interaction, international tourism has become one of the world's largest industry, the growth of it has made great contribution to the growing of both world and regional economy in many aspects, such as its gross income, employment, added value, investment and taxpaying etc. As one section of world's economy, international tourism is with the brightest perspective, due to this, nearly all regions in the world are trying their best to open and take part in the competition in this area.

摘 要：二次大战以后，随着国际和平环境的来临，世界经济的日益繁荣和国际交往的不断扩大，旅游业已经成为世界规模最大的产业，从他的总收入、就业、增值、投资和纳税等方面，旅游业的发展对于世界各区域经济的发展都带来了重要的贡献，由于旅游业是世界经济中最具有广泛前景的一个组成部分，各区域都在继续努力的开放并积极参与这一领域的竞争。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

月库存盘点，固定资产管理，盘点工作，确保帐实相符。。2003年12月参与公司2004年预算的编制工作，独立完成了管理费用、制造费用、产品成本的预算编制和修订工作。3、收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。

Year in December to participate in the establishment work which the company in 2004 budgot, the independence completes the overhead charge, the factory expense, the product cost budget has established and revises the work 3rd, the income calculation and the tax affairs work in August, 2004 to take over sell accountant's work, the primary cognizance main corporation factory sale income calculation, with urges the loans capturing, the tax payment to report to a higher authority and so on works 4, in November, 2005 until now the primary cognizance company stores goods the documentary evidence checkup, end of the month keeps in stock inventorying, the variance analysis Fixed asset management

收入核算与税务工作 2004年8月接任销售会计的工作，主要负责总公司工厂销售收入的核算，跟催货款的收缴，纳税申报等工作 4、2005年11月至今主要负责公司存货单据的核对，月末库存盘点，差异分析。固定资产的管理。问题补充：急用，盼好心的朋友帮忙，谢谢

Furthermore, most of us are proficient both in financial management and taxation, with the effective combination, which enables us to provide sound tax planning solution for company investment decision, then assist in carrying it out, and consequently form a proper management system for our clients, who aim for higher, rapider and more steady business growth.

更重要的是，这些专业人士大多是财务管理和税收领域中的双面专家，能够将二者进行有机的结合，为公司投资决策提供纳税筹划方案并协助实施，最终形成非常专业的管理方法，协助我们的客户拥有更高、更快、更稳定的发展，并不断超越前期目标。

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\&。

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。