财税

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. Hence, the change of institution plays an important role in the agricultural economic growth after China' s reform and opening.

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，因此，制度变迁是中国改革开放后农业增长的决定性因素。

But with the development and improvement of the people's lives level of consumption and the change of the national fiscal and taxation policy, some questions have appeared day by day in the Excise Tax. For example , the tax category is single, taxation range is narrow , the tax rate structure is unreasonable, the basis of tax assessment is unperfected, and the tax collection system is deficient, etc. The current Excise Tax can no longer meet the need of the changing social and economic situation.

但是随着社会经济的发展和人民生活消费水平的提高以及国家财税政策的转变，消费税日益出现了一些问题，例如税种设置单一、征税范围偏窄、税率结构不合理、计税依据不完善、征管制度欠缺等，现行消费税已经不再能够适应社会经济形势发展的需要。

Depending on governmental planning and leading, contemporarily supported by fiscal and financial policy, Beijing culture economy keeps growing fast. The centralizing trend of cultural industry is remarkable with strong conglomerating and zonal characteristic in distribution.

通过政府的规划引导和财税、金融政策的支持，北京文化经济保持快速增长，文化行业集聚趋势显著，产业布局团块和带状特征鲜明，产业支柱地位牢固确立。

In order to realize its own professional target of providing deeper and better legal service to clients , ChengGao Law Firm consociates with the Southwestern University of Finance and Economics and the Southwest University of Political Science and Law. On one hand, our law firm becomes the practice base for the two universities on the other hand, the two universities turn into strong theoretical backings of our firm, provide us with professional legal theoretical support in such field as finance, tax and company law, etc.

为实现自身的专业化目标，为客户提供更深、更优法律服务，成高律师事务所与西南财经大学、西南政法大学强强联合，一方面成高律师事务所作为两所高等学府的挂牌人才实习基地，为学校培养实践性人才，另一方面，两所高等学府成为成高律师事务所强大的理论后盾，为成高律师事务所提供金融、财税、公司等专业法律理论支撑。

We find:(1) ITB cumbers the optimization of enterprises' scale through increase the trade cost;(2) The rate of ITB on inter-industrial products is higher than on the intra-industrial aspect, and the product's trade barrier has a decreasing situation;(3) From the macro-economics view, the behaviors of governments have grave influences on the integration of domestic market; taxation system and regional law system have great impact on the many aspects which influence the development of economy.

微观方面，区际贸易壁垒通过影响企业成本控制，阻碍企业最优规模的实现，并对产业集聚的发生造成随机性影响。同时，产业间层次上的制成品贸易壁垒比重大于要素贸易壁垒，而制成品相对要素的区际贸易壁垒（无论产业间还是产业内层次）有下降的趋势。宏观方面，政府行为对于区际整合有着重要影响，财税制度和规制建设在转型经济中对地方分割等影响经济增长的众多方面造成影响。

The government frowns at any waste of taxpayers' money.

政府对任何浪费纳税者财税的行为表示不满。

Guangzhou Development Zone CMC assistant inspector Luogong Tao analysis, the zone now has no authority oversight body, the Guangzhou People's Congress to oversee the development zone CMC. More than 120 billion tax operating funds to the exercise in full by the CMC, no budget and no accounts of the report, it was necessary to improve the agency.

广州开发区管委会助理巡视员骆恭陶分析认为，现在的开发区没有权力监督机构，广州市人大无法监督开发区管委会。120多亿元的财税资金运行全部由管委会来行使，没有预算案，也没有决算报告，因此有完善机构的必要。

Since the reform and opening-up, specially entered the new century, the finance and taxation department took aeries of policies and measures to support agriculture economy and society development under the leadership of the CPC Central Committee and the State Council. It has obtained such tangible effects as promoting the development of the city and countryside as a whole.

改革开放以来，特别是进入新世纪以来，在党中央、国务院的支持下，财税部门积极行动，采取支持农业和农村经济与社会发展的一系列政策措施，取得了一些明显的效果，对促进城乡统筹发展起了积极的作用。

In the course of setting up and perfect ing socialist market economy system, the governments should take a new look at business of in surance and the important role in the developing economy as well. The development of insurance business should be paid ...

在建立与完善社会主义市场经济体制的过程中，政府部门应重新认识保险的特殊行业性质及在经济发展中的重要作用，重视保险业发展，改善高税赋的财税环境。

We will promote the construction of horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks, step up the construction of treasury book data centralized system, accelerate the allotment of governmental capital for supporting the service sector, strengthen the whole-course monitoring of tax revenues into the treasury and create a good tax payment environment for service enterprises, promote the pilot direct allotment of governmental capital to the accounts of final payees through the Treasury System of the Peoples Bank of China, push forward the direct collection and allocation of social insurance premiums through the treasury, gradually incorporate all the governmental revenues and expenditures into the single treasury account for management, and enhance the efficiency and level of governmental public services.

推进财税库银横向联网系统建设，抓紧国库会计数据集中系统建设，加快政府对服务业扶持资金拨付，加强税收入库全程监控，为服务企业创造良好的纳税环境。推动通过人民银行国库系统将政府性资金直接拨付到最终收款人账户的试点工作，推进由国库直接收缴和拨付社保资金业务，逐步将所有政府资金收支活动纳入国库单一账户进行管理，提高政府公共服务的效率和水平。

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。