tax function

Based on the current finance, tax and price system, this paper discusses the finance evaluation of project investment of capital construction in colleges and universities, introduces its function, principle, content, significance, evaluation indicators and calculating methods.

从微观角度，依据我国现行财税制度和价格体系的要求，阐述了高校基本建设投资项目财务评价的职能、原则、内容、重要意义，以及评价指标的确定和计算方法。

With the developing of the economy and the gradual perfection of the institution, MNC can use the Mailbox Company in the tax haven to realize the certain financial function of the international transfer pricing.

随着经济的不断发展和各国制度的逐渐完善，在以市价为基础制定国际转让定价的国际总趋势下，跨国公司可以采用在避税港设信箱公司的迂回战术实现国际转让定价的特定财务功能。

Built-in tax function and independent memory!

独立内存,内建税率函数!

In different historical period the conotation of tax function are different.

税收职能是不断演化发展的。

On Strengthen Circulation Tax Macro-control Function

强化流转税宏观调控功能初探

Dividing the tax deducing function of the special VAT invoice s;

分流增值税专用发票扣税作用；

Besides the existence, this essay also draws the conclusion that the optimal income tax function is lowers semicontinuous on a closed subset of the Hilbert space.

除了存在性，本文还得出了最优收入税函数在Hilbert空间的一个闭子集上是下半连续的结论。

In practice, there are other sub-department in the organizational structure of the Finance department, such as treasury and tax, which was set up by function.

在实践中，财务部的组织架构除按上述职能划分外，通常还包括资金、税务等按管理对象划分的科室或部门。

Therefore it is the key of reinforced circulation tax macro-control function to perfect it further.

因此，进一步完善流转税制，是强化流转税宏观调控功能的关键。

Firstly, in order to establish a base for the following study, the article introduces some essential theories, such as, the theory of tax criterion, the optimal income tax theory, the theory of tax function, etc.

文章首先对建立个人所得税的基本理论，如税收原则理论，最适课税理论和税收功能理论进行了概述，为下文的分析研究提供理论基础。

The first section, from both the positive side and negative side, analyzes the nine factors affecting the individual income tax function orientation of our country.

第一节从正反两方面分析了影响了我国个人所得税职能定位的九项因素。

The taxation agents and public taxation sectors have the same objective and function as to promoting taxpayers to pay legally, improving the efficiency of imposing and management, assuring the growth of national tax revenue and protecting the legitimate right of taxpayers.

税务中介与税务机关纳税服务的目的和作用是一致的，都是为了促进纳税人依法诚信纳税，提高税收征管质量和效率，保证国家税收增长，切实保护纳税人合法权益。

Therefore, the way to reduce tax cost should be sought for, tax efficiency should be improved and tax function should be given full play.

为此，应多方面寻求降低税收成本的途径，逐步提高税收工作效率，充分发挥税收的职能作用。

It is necessary to construct a harmonious society exerting tax function on income redistribution, in order to realize tax equity and upgrade social equity.

发挥税收的收入分配职能，维护和实现税收公平，提升社会公平程度，是构建和谐社会的需要。

Reflection about how to hold tax function and action within opening market economy

开放的市场经济中如何把握税收职能作用的思考