tax paper

Aiming at the process of tax work, the paper analyses system function, designs system structure, programs system codes and compiles system function modules, realizes the integration tax query and telephone declaration flow.

针对税务工作业务，分析了系统功能，设计了系统结构，编写了对应的功能模块，实现了综合税务查询流程和报税流程。

Based on Chinese tax code this paper discusses the influence of employee stock option deductions on corporate marginal tax rate and debt policy.

本文基于中国税法探讨了这种税前利润抵减对企业所得税边际税率及债务融资策略的影响。

From the reform of basic content of fuel tax reform, this paper analyzed the impact of the tax, tax on fuel and the reform of fuel oil tax on four industries.

本文从燃油税改革基本内容入手，分析了燃油税的税负、征收及燃油税改革对四大行业的影响。

Through the adjustment of Chinas cigarette consumption tax, this paper proceeds to study with the purposes to cut.

应对卷烟消费税进行调整，以达到减少卷烟消费带来的社会成本、增强我国烟草业国际竞争力的目的。

Although, this paper has mentioned the large business tax management police ( such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.

本文对大企业的税收政策管理（如转让定价、重组兼并、汇总纳税等等）有所探讨，但没有深入地进行理论分析和实证研究，有待进一步探讨，从而形成更为完整的大企业税收管理体系。

In conclusion, combined with the theoretical analysis, this paper proposes some policy suggestions on international tax policy to complete tax anti-avoidance regulation system of China.

最后本文结合理论分析结果，针对我国目前转让定价反避税税制的现状提出若干完善我国国际税收政策的建议。

According to the special and common individual income tax, the paper will study the relation of tax base, tax rate and payable tax amount and bring forward two ideas of tax planning of tax base and tax planning of tax rate.

针对个人所得税这一特殊而普遍的税种，笔者着重抓住税基、税率、应纳所得税额三者之间的关系进行研究，提出税基筹划和税率筹划两大主要思路。

Using a general equilibrium model with incomplete markets and interest tax, this paper studies the effect of interest tax on equilibrium interest rate. We find that the existence of interest tax results in a lower equilibrium capital stock and higher interest rate in the economy.

通过建立具有利息税的不完全市场一般均衡模型对中国均衡利率和均衡资本进行分析，我们可以看到，利息税使得储蓄更低而利率更高。

This paper researched the existing problems and the reason of tax collection and management system.

本文分析了目前税收征管体制存在的问题及其原因.

According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

Therefore, from existed surface phenomenon of the pharmaceutical sales industry& Tax difficult, the paper pointed out the problems of both the tax authority and tax owner, also the undesirable consequence.

因此本文从医药销售行业存在的表面现象&税款征收困难入手，指出征税机关、纳税业主双方存在的问题，并造成了怎样不良的后果。

The paper finally puts forward suggestions of utilizing tax refund policy to optimize trade structure.

论文最后提出运用出口退税政策优化贸易结构的建议.

Based on the results of researching double dividend effects of fuel tax, this paper finds that when the additional tax revenue was subsidized to factors income where lessening distortion in the factor market, the effects of both dividends are highly significant.

燃油税率的双重红利研究中发现，当新增税收完全补贴给要素收入，减少要素市场扭曲时，第一重红利和第二重红利的效果均非常显著。

Starting from the necessity of the tax planning, this paper probes into the tax planning from the basic ideas and methods of the tax planning, and the conditions of guaranteeing the success of the tax planning, etc.

以纳税筹划的必要性为出发点，从纳税筹划的基本思路和方法以及确保纳税筹划成功的条件等几个方面对纳税筹划进行了探讨。

From the perspective of the hydropower industry, based on the adjustment of the value-added tax, the paper was through both theoretical and empirical study and put forward reasonable suggestions.

本文仅从水电行业的角度出发，对其在增值税转型后的税负情况，从具体实际出发，通过理论和实证两方面进行深入的研究，并提出适当的可行性建议，具有很强的实用性。

Focusing on the forestry tax reform, the paper illustrates the connection of revenue and forestry economy and puts forward some constructive ideas.

文章讨论了林业税费改革的意义，从理论和实践两方面系统研究税收与林业经济发展的关系，提出构建科学合理的林业税费体系。

According the awareness of foreign property tax base assessment advantage and disadvantage, this paper analysis the property tax base structure using quantitative analysis and from economics perspective, and analysis the influence of deciding price on price to property tax base.

通过对国外物业税税基评估经验和不足的认识，从经济学、数理统计学角度对物业税税基的结构进行了合理性剖析，并对本文涉及的从价定税对税基的影响进行了分析。

Considering the two factors, the probability of successful audit and the reputation loss of tax dodging, this paper analyzes the repeated game equilibrium between tax administration and taxpayers.

根据这种信息不对称现象，在考虑税务机关稽查成功的概率及应税企业偷漏税行为所带来的诚信损失这两个变量的基础上，进行税收征管的多重博弈分析。

By exploring performance of China's tax organization the paper shows that China's cost of tax collection appears in parabola and concludes that it is impossible that China's two tax organizations will be unitized.

本文在对中国现行税务组织机构运行绩效考察的基础上，发现中国征税成本曲线呈抛物线状，表明中国征税成本正呈递减趋势。

On the basis of the assumption of cost leadership of tax collection, the paper discusses optimization of China's tax organization structure and analyzes whether China's state tax bureau and local tax bureau will be unitized, which is widely discussed.

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题，并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。

The reformed scheme of value-added tax system in this paper will helps bring the lever adjustment of tax into play.

本文所提出的增值税税制改革方案，将更有利于在社会主义经济体制下发挥税收的杠杆调节作用。

With reference to the various factors in determining implementation-type personal income tax loss, this paper presents an econometric analysis of tax evasion within the framework of game theory, and puts forward some proposals for checking and improvement in accordance with the factors.

本文就实施型个人所得税税收流失的各种因素，通过经济计量学的方法进行数理分析，对纳税人的偷逃税行为运用博弈论进行分析，并针对各种影响因素提出相应的控制和改进建议。

The second chapter presents the customs and duties on the basic situation and domestic situation of customs tax prediction, this paper expounds the necessity of the excise tax forecasting.

第二章介绍了海关及关税的基本情况及国内海关税收预测的现状，阐述了海关税收预测的必要性。

Secondly, drawing on foreign experience and practices of fiscal policies for SMEs, based on small and medium enterprises in Wuxi area, especially high-tech enterprise system of tax incentives, the paper puts forward countermeasures and suggestions.

其次，本文在借鉴国外的中小企业财税政策经验和做法的基础上，对无锡地区中小企业，特别是高新技术企业税收优惠政策体系提出了对策建议。

It is stated on the official website that applicants need to provide employment certificate AND/ OR income tax paper, therefore only one form is required but it's recommended to give both.

使馆要求提供收入证明和（或者）税单，理论上只需提供一样即可，建议两者提供。

Aiming to study the effect of enterprise's scale and location on actual tax burden, this paper analyzes the correlations between enterprise's scale as well as location and actual tax burden.

分别对企业实际税收负担与企业规模及企业所处区域进行了相关性分析，旨在研究企业规模及所处区域对企业税收负担的影响。

Social Security: Combining the Minimum Guarantee and Income Tax in this paper, and the minimum group congruence on the semigroups is obtained.

论最低生活保障的差额补贴定义了严格π-正则半群上的群同余，并给出了该类半群上的最小群同余的刻画。

By analyzing the existing problems in resources tax system, the paper proposes some conception to reform and better our resources tax system in order to promote our economy sustainable development.

通过剖析我国资源税制度现存的弊端，提出改革与完善我国资源税收制度的设想，以期促进我国的经济走可持续发展之路。

Based on an analysis of theoretical goals, principles and contents of the unification of the two sets of enterprise income tax, this paper probes into possible influence of the unification upon domestic and foreign enterprises.

本文在阐述两法合并的目标、原则及内容的基础上，分析了两法合并对内资企业与外资企业可能形成的不同影响。

Against the background of the institution of river basin management levies water resources tax, the paper applies game theory to research the conflict in the basin water resources development.

应用博弈论方法，以流域管理机构征收水资源税为背景，研究了流域水资源开发利用冲突问题。