财税

In 1978-1985, the country adjustment the development policy of the city and countryside, the key of finance and taxation policy was the farmer. In 1985-1990, the country tried hard to coordinate the contradiction of the city and countryside development and took "the Three Chooses" as a center of gravity. In 1990-2002, the disparity of the city and countryside was more and more big, the country had to standard farmer tax revenue; transform administrative fees into taxes in order to adjust the harmonious of the city and countryside relation. In 2002-2006, the country alleviated gradually the contradictory of the city and countryside through the reform of agricultural tax and administrative fees. Along with entering WTO, the uncoordinated relations of the city and countryside faced a huge challenge.

改革开放以后，国家在统筹城乡关系上经历了四个阶段：1978—1985年，国家对城乡发展政策进行调整，财税政策重点向农民倾斜；1985—1990年，国家以治理"三乱"为重心，力图协调城乡发展矛盾；1990—2002年，城乡差距越来越大，国家采取了规范农民税收、"费改税"等措施，试图调整不和谐的城乡关系；2002—2006年，国家通过农村税费改革、取消农业税等政策措施，逐步缓解了城乡矛盾。

According to the Ministry of Finance, the State Administration of Taxation, the Ministry of Construction "on the personal income tax levied on the sale of housing from the circular"(words [1999]278 taxation).

按财政部、国家税务总局、建设部《关于个人出售住房所得征收个人所得税有关问题的通知》（财税字[1999]278号）执行。

Below new wealth tax system, the developing zone enjoys a lot of original favourable policy no longer.

在新的财税体制下，开发区不再享受原来的许多优惠政策。

Economy can last western closely related development and wealth tax policy.

西部经济可持续发展与财税政策密切相关。

Use wealth tax measure of the country and legal method at the same time, adjusting control income allocates difference.

同时利用国家的财税手段和法律手段，调控收入分配差距。

Wealth tax idea of Sun Zhongshan is collect the becomes greatly product of latter-day finance thought, involve content extensive, far-reaching.

孙中山的财税思想是集近代财政思想之大成的产物，涉及内容广泛，影响深远。

The disfigurement of market mechanism and the windage of fiscal and tax policy cause huge converse of value and tax burden between middle and west China and east China.

内容提要市场机制的缺陷和财税政策的偏差，导致中西部与东部地区价值和税负逆向运行，中西部地区承受着税负剪刀差。

In accordance with Cai Shui Zi [1987] No.134, as for a foreign enterprise which undertakes contracted project operation and provides labor services in China, if the equipment (inclusive of spare and accessory parts related to the use of equipment) and building materials they purchased or manufactured on a commission basis to meet the needs of the contractee's engineering operation or labor service projects can meet all the requirements as listed below, the prices (inclusive of the international freight and insurance premium with accurate invoices and vouchers) are allowed to be deducted from the total value of business income from contracted projects or labor service projects for the calculation and payment of enterprise income tax, and the maximum of deduction is 70% of the total business income.

对于代为采购材料的行为，根据财税字[1987]第134号规定，外国企业在中国境内承包工程作业和提供劳务，代为采购或者代为制造出包方的工程作业和劳务项目所需用的机器设备（包括与机器设备的使用有关的零配件）、建筑材料，符合下列各项条件的，其价款（包括能够提供准确凭证单据的国际运费和保险费）准予从其工程作业和提供劳务的业务收入总额中扣除计算缴纳企业所得税，但扣除额最多不得超过业务收入总额的70%。

And besides, he expounds the dovetailed measure in finance, relationship between industry and agriculture,and administrative system that makes the Systematic project------the reform ofrural taxes and fees system become more perfect.

重点分析了农民负担产生的深层次原因；然后论文介绍了最近几年来有代表意义的几种试点模式，评价了其优缺点；最后，结合目前农村实际，在试点方案基础上，提出了自己的设计方案，并从财税、工农关系及行政体制等各方面论述了配套改革的措施，使税费制度改革这一系统工程更完善。

The finding of our research indicates that the different institutions of land create different incentive to the persons who engage in the agriculture. At the same time, the change of benefit space is caused by the movement of price and finical impacts on the activity of farmers.

分析的结果是，在农业生产中实施的不同土地制度对从事农业生产的人们形成不同的激励，而在农业生产和经营中推行的价格、财税制度变革又以形成的利益空间影响从事农业生产和经营的人们的积极性

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。