财税

All the production items formed through multiple additional investments after initial investment of an enterprise with foreign ivestment, which have not enjoyed any preferential treatment of fixed-term abatement or exemption of taxes (except for the additional investments that have not formed production items) may be merged into one item for calculating the its new incremental registered capital. If this new incremental registered capital meets with the requirements specified in Article 1 of CaiShuiZi [2002] No.56, it may enjoy preferential treatment of fixed-term abatement or exemption of taxes for the independent item after the merge.

外商投资企业在前期投资以后，进行多次追加投资所形成的生产经营项目（不包括未形成新的生产经营项目的追加投资），凡没有与前期投资项目一并享受过定期减免税优惠待遇的，可以将该多次追加投资所形成的生产经营项目合并为一个项目计算其新增注册资本，该多次追加投资所形成的合并项目的新增注册资本符合财税字［2002］56号文第一条规定条件的，可就该合并后的项目单独计算享受定期减免税优惠待遇。

The important part of British financial and tax law was the birth of parliament and acquirement of taxation power.

这一时期对英国财税法发展至关重要的内容是议会的产生及其课税权的取得。

On the basis of organizing the chronicles and Germanic customary law these time, the author summarized the background of British folk law, in which you can trace the Catholic tax, taxation, Danegeld and fiscal administrative system.

作者通过对该时期编年史材料及日尔曼习惯法的梳理，总结出英国财税制度的民俗法背景，教会税收、租税、丹麦金以及财政管理体制，都能在日后的财税制度中找到其踪影。

While the fiscal administrative system in this time developed deviously in the struggles for fiscal administrative power between fiscal institution and wardrobe with embodiment of power struggle on tax problem between kings and nobles.

而该时期的财政管理体制，也在财政署和锦衣库的财税管理权争夺中曲折发展，并体现出国王和贵族就财税问题的权力斗争。

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

The Networking System among Finance , Tax , Fisc and Commercial Bank is builted as suiting the reform and development of the fiscal budget and the tax in our country .

财税库行横向联网系统，是为适应我国财政预算制度和税收制度改革发展的要求，依托财政，税务，国库，商业银行等部门现已投入使用的相关计算机信息系统，运用先进的信息技术和网络技术，在财税库行等部门间建立的一个先进，高效，实用，可靠的计算机信息交换处理系统。

Its scope of business: financial and tax consultants, fiscal agent; Deputy Trade and Industry, Hong Kong and Macao and overseas companies registered BVI; corporate image planning, business management consulting, business information, and other fields.

其经营范围涵盖：财税顾问、财税代理；工商代理、港澳及海外BVI公司注册；企业形象策划、企业管理咨询、商务资讯等多个领域。

Financial transfer payment system is one important portion of gradational finance and taxation system. It is very important for gradational finance and taxation system to realize the national economic goal of adjusting control that we develop correctly the effect of financial transfer payment system Finance shift payment amount between the government of our country is huge very much.

财政转移支付制度是分级财税体制中一个非常重要的环节，正确发挥财政转移支付制度的效应，对分级财税体制顺利实现国家各项经济调控目标具有重要意义。

The innovation of this paper is to design the model of government spending under gradational finance and taxation system. Simulate one submodel to implement shifts payment according to the actual enforcement condition of the financial transfer payment system of our country. Apply this submodel into shift payment effect demonstration analyzing, then reach enforcement result of our country shift payment.

本文的创新之处是通过构建分级财税体制下的财政支出模型，按照我国分级财税体制的实际实施情况模拟出一个实施财政转移支付的子模型，应用该子模型对我国财政转移支付效应进行实证分析，进而得出我国财政转移支付效应实施效果。

The article was analysed western economy can grow the limitation with wealth tax policy continuously, put forward to perfect the countermeasure of wealth tax policy.

本文分析了西部经济可持续发展与财税政策的局限性，提出了完善财税政策的对策。

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。