Tammy: You sound like you're planning on staying here all morning.

Tammy: I need to make an appointment.

谭米：我要预约挂号。

Tammy: True enough, but the university head seems to value image over honesty.

塔米：的确如此，但是那所大学的校长似乎把形象看得比诚信还重。

Tammy: What are you doing this year to give your team an advantage?

今年你准备做些什么让你的队伍先拔头筹？

Okay. Why would Tammy lie to us?

那么Tammy为什么要撒谎？

Tragedy struck two days later when Tammy was in a serious car accident.

两天后悲剧发生了，塔米遭遇了严重的车祸。

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。

With the development of situations, optimizing the taxpaying service has been a significant issue of resolving the relationship between government and taxpayers in the process of harmonious society building, and meanwhile, it is also a sensitive problem in the process of government transition.

随着形势的发展，优化纳税服务已经成为和谐社会建设中解决政府与纳税人关系中的重要问题，同时也成为政府转型之中的最敏感问题之一。

This article discusses the security of Internet taxpaying system. Using PKI technology that includes certification authority, SSL protocol, encryption and digital signature, It realizes the data privacy, authenticity, integrality and non-repudiation in Internet taxpaying system.

文章对网上报税系统的安全问题进行了讨论，运用PKI技术，主要包括身份认证、SSL协议以及加密和数字签名，实现了网上报税系统的保密性、真实性、完整性和不可否认性。

The paper analyses the rationality of taxpayer how to affect individual choosing his behavior of taxpaying, and investigates various factors how to affect his rationality of taxpayer according to the views of the hypothesis of economic man and the public choice.

因循经济人假说及公共选择理论的观点，着重分析个人纳税理性对纳税行为的选择，以及各种因素对纳税理性的影响。

Under the acting abnormal tax-separation system, and according to administration class of enterprises, enterprises income tax divided into taxpaying limitation and ranks of fisc, which belongs to central financial incomes and local financial incomes respectively.

但是，当前我国企业并购税法规范存在着明显的不足：在现行不规范的分税制下，企业所得税实行按企业行政级次划分征管权限和入库级次，分别归属中央财政收入和地方各级财政收入。

Taxpaying service, which is based on the tax authorities of tax laws and administrative regulations, covers the services and measures provided to the taxpayers during the tax collection, management, inspection implementation and the remedial processing.

纳税服务，是税务机关依据税收法律、行政法规的规定，在税收征收、管理、检查和实施税收法律救济过程中，向纳税人提供的服务事项和措施。

However, the current taxpaying service involves some limitations, such as the lack of a unified regulation, paying too much attention to the form rather than the essence, and the lack of depth of service content.

然而现行纳税服务工作缺乏统一的规范，重形式轻实质，服务内容缺乏深度和广度。

The in-come of Jordan's fee of entering the arena and advertisement are equal to that of an enterprise. Jordan himself is an important customer of taxpaying for the country.

乔丹一个人的出场费、广告费收入就相当于一个企业，乔丹本人就是国家的纳税大户。

The said new patter is a breakthrough of system creation in the respects of specifying of tax collection and management, reducing its cost, tax administration by law and strengthening the sense of taxpaying.

新的税收征管模式从规范税收征管、降低税收征管成本、依法治税、强化纳税意识等方面是一次突破性的制度创新。

If I lived in a country like this [ Greece], I would find it hard to stir myself into a Germanic taxpaying life of capital accumulation and arduous labour.

如果我生在一个这样（希腊）的国家，我会觉得很难将自己的生活方式转变为德国式的&高税收、高资本积累、辛勤工作。周围就是没有这样的氛围。

Research suggests that overemphasizing enforcement can actually weaken tax morale, by making taxpaying seem less like a freely chosen part of the social contract.

研究表明，纳税，作为社会公约中自由选择的一部分，若过分强调执行税法，则这种自由会显得不那么自由，因而会削弱税德。

In the previous four sections, the basic facts on taxpaying evaluation will have been briefly introduced; and the taxpaying evaluation structure systematically discussed.

前四节笔者对纳税评估的基本情况进行了简要的介绍，系统的论述了纳税评估体系。

In the second and third sections, the six major elements of taxpaying evaluation and the basic operational procedure of taxpaying evaluation will be introduced.

其次，在第二节和第三节中笔者又谈到了纳税评估的六大要素和纳税评估的基本工作流程。

Study on Taxpaying Credit

税收领域信用问题的研究

Guangzhou ACA Group Company& Taxpaying Management

《案例》：广州ACA集团公司&纳税管理