纳税的

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购，填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购、填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People's Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer.

第九条 纳税义务人自海关填发税款缴款书之日起15日内缴纳税款的，海关应当解除扣留措施，并向纳税义务人制发《中华人民共和国海关解除扣留通知书》，随附发还清单，将有关货物、财产发还纳税义务人。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

And so, to the front of the grid of challengers roared Mr Montezemolo. In his last big speech as president of Confindustria, the Italian employers' association, the elegant and telegenic Mr Montezemolo appeared to call on Italians to ditch Mr Prodi's shaky old two-wheeler and hitch their fortunes to a Formula One thoroughbred. In what Corriere della Sera on May 25th called a "transparent manifesto", he outlined a vision of what Italy could be by 2015 if it accepted the liberal reforms he proposed: a meritocracy with a flexible labour market and a sustainable welfare system; a country run by a more efficient, but smaller, government; a nation in which everyone paid taxes, but at a lower rate than now.

因此，前面很多挑战者都对 Montezemolo 不满，在他上次作为意大利企业联合会 Confindustria 主席时大型的演讲中，优雅上镜的 Montezemolo 看起来要号召意大利人废弃 Prodi 的两个摇晃的轮子，靠向一流的 F1方程式赛。5月25日， Corriere della Sera 说的一个叫"透明的宣言"，他强调一个意大利可能到2015年如果接受文化改制他提议的：一个灵活的劳动力市场和能维持的福利系统的精英体制；国家更有效的运作，但更小，政府；每人纳税的国家，但比现在低的。

Their main experience of tax paying service is as following: paying more attention on tax payers' rights, setting organization centered by tax paying service, launching various forms of tax propagand , decreasing tax payer's cost, and exerting effects of tax agencies, social organizations and high technology softwares.

国外纳税服务的先进经验主要是：税收服务强调保障纳税人的权利、以服务纳税人为中心设置机构、重视形式多样的税收宣传、努力按便利节省原则减轻纳税人遵从成本、充分发挥中介机构和社会力量作用、注重个性化的纳税服务、发挥技术载体在纳税服务中的应用作用。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十五条自行申报的纳税义务人，应当向取秘所得的当地主管税务机关申报纳税从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准。

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。

Starting from human resources capitalization in the financial accounting, the effect of human resources capitalization upon enterprise management is analysed using comparative and analytical method. It is held that the effects are mainly shown in the contents of financial statements and the changes in structures, in current gains and losses and taxations, the enterprise cupital, enterprise financial management and enterprise operation management.

从人力资源资本化在财务核算中表征入手，运用对比分析方法，分析了人力资源资本化对企业管理的影响，认为这一影响主要表现在使财务报表的内容和结构发生变化、对当期损益与纳税的影响、对企业投资资本的影响、对企业理财的影响以及对企业经营目标的影响等方面。

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。