纳税的

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, if the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

Article 42 Any of the following goods permitted to enter or exit China temporarily by the customs, in case the obligatory duty payer shall pay the customs office a sum of caution money equivalent to the value of the duties payable or provides other guaranty, it may be allowed not to pay the duties for the time being, but shall re-carry the goods into or out of China within 6 months as of the day of entry or exit.

第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限

The purpose of tax planning is to lower the tax cost or improve the tax cost-benefit of enterprises.

纳税筹划的目的是为了企业纳税成本的降低或纳税成本效益的提高。

The filing of consolidated tax returns by head offices would relocate the tax revenues between different regions in the country.

新税法实行法人所得税的模式，因此，不具有法人资格的营业机构应该自动汇总计算纳税，但汇总纳税容易引发地区间税源转移问题，纳税人和地方政府都极为关注。

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。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税，国家税务总局在研究股票转让所得的申报时考虑到：个人在一个纳税年度内可能频繁发生多次股票交易，要求其逐次记载股票转让所得，无疑将增大个人自行纳税申报难度；同时考虑到在一个纳税年度内股票交易盈亏具有不确定性，所以，在明确股票转让所得申报口径时规定，一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的，应统计在12万元之内；考虑到一些纳税人的其他应税所得项目已经超过12万元，本身已属于高收入群体，对于一些高收入者的股票转让盈亏相抵结果为负数的，为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵，加强税源监控，我们规定"负盈余"按"零"申报。

It is an essential function and obligation for taxation department to provide high quality taxpaying service, which plays an important role on enhancing taxpaying obedience, decreasing tax revenue cost, reducing distortion of revenue illegality on economy and decreasing social cost.

税务部门提供优质的纳税服务不仅是其基本的职责和义务，而且优质的纳税服务对于提高纳税遵从度，降低税收成本，减少税收违法行为对经济的扭曲，降低社会成本都具有重要作用。

1Notify in writing any banks or other financial institutions where the person or legal entity responsible for paying the Customs duty has an account to suspend payment to said payer of a value equal to the duties due

书面通知纳税义务人开户银行或者其他金融机构暂停支付纳税义务人相当于应纳税款的存款

It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the function and significance briefly.

主要通过界定纳税评估的内涵、基本特征和构成要素，划定纳税评估范围，在税收征管中对纳税评估进行合理定位。

Thepurpose is to find out the improper decisions made to carry out the policy of value addedtax-paid assessment in China and then the paper tries to reset the function of the valueadded tax-paid assessment and set up an operative system of tax- paid assessment.Finally, suggestions are made to reinforce the management of the tax-paid assessdmentfrom the point of system and culture based on the relative theories of economics.

并对增值税纳税评估职能进行重新定位，构建纳税评估的操作体系，根据相关的经济学理论从制度和文化两个方面对解决信息不对称性、加强纳税评估的管理工作提出一些意见和建议。

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。