The paper also provides the suggestions to establish China tax court through comparing the experience of other countries.

In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax, the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible.

为了提高办理涉税犯罪案件起诉、审判的效率和水平，可设立税务法庭，专门审理涉税案件，从速打击涉税犯罪活动。

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Fourthly, the professional level of taxation justice should be increased and tax court should be established.

第四，提高税务司法专业化水平，成立税务法庭。

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The second chapter introduces the connotation of tax cost and tax cost, characteristics, influence factors of tax cost and tax cost index, control and decision-making model.

第二章对税收成本的内涵及构成、税收成本的特征、影响税收成本的因素及指标、税收成本控制决策模型进行了详细的介绍。

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But in general, influenced by many factors, the tax cost in China is a little higher, and some problems are eager to solve at present.

从总体上看，当前由于受诸多因素的影响，我国的税收成本偏高，暴露出一些亟待解决的问题。

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Tax cost is that enterprise managers must disburse, it is tightly linked with ultimate avails of the enterprise.

税收成本是企业经营的必须支出，它与企业最终的收益痛痒相关。

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As a part of the tax cost, the collection and administration cost also is affected by the tax-paying cost and the tax economic cost.

作为组成税收成本的一部分，税收征收管理成本也会受到纳税成本和税收经济成本的影响。

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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。

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The tax cost the bank about$ 1.1 billion in 2014, when HSBC reported a profit of$ 13.7 billion.

2014年他们缴纳了11亿美元银行税，而汇丰报告的盈利为137亿美元。

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Tax cost was high in the S Company cost constitute, so deducing the tax cost was very important to the operation of S Company.

税收成本在S公司成本构成中所占的比重较大，降低税收成本对降低S公司经营成本具有更重要的意义。

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The influence of book-tax reform on income tax cost of earnings management need to be studied in a greater scale of samples.

会税改革对盈余管理所得税成本影响还需要扩展样本区间继续研究。

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Moreover, because the trust is not an independent entity to pay taxes, make trust advantaged in tax cost.

而且，由于法律规定信托的受托人不作为一个独立的实体进行纳税，使得信托制SPV在税收成本方面也具有优势。

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Tax cost is a listed company must pay the costs and profits of the listed company, it is closely related to.

税收成本是上市公司必须要付出的成本，它与上市公司的利润密切相关。

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The implicit tax cost of pre-IPO is usually many times of the cost of retaining intermediary organs.

然而，民营企业上市前的隐性税收成本很大，往往是上市前所有中介费用的好几倍。

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The meaning of the tax cost includes the costs of assessment and excution and the social cost of tax.

税收成本的涵义包括税收的稽征、执行成本和税收的社会成本。

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The tax cost in one country or area is closely related to its economic level, taxation environment in terms of legislation.

一国或一地区税收成本的高低，与其经济发展水平、税收法制环境、税制税政环境密切相关。

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On Tax Cost Progression of Twist

Twist的研究进展企业销售中运输费用的税务处理

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By analysing these factors, the tax cost problems will be solved and the efficiency of tax will be raised.

对这些因素的分析，将有助于决策者解决征管过程中成本过高的问题，从而提高征税的效率。

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How to effectively reduce our tax cost and improve tax efficiency is gradually referred to the official agenda.

如何有效的降低我国的税收成本，提高税收效率逐渐被提到正式议程。

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And the basic factors of tax cost evaluation are grasped by interpreting related indicators of tax cost.

并通过对税收成本的几个相关指标进行说明，了解掌握评价税收成本的基础要素。

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Some measures should be taken in controlling tax cost: enforcing the legal construction of taxation;

控制税收成本应采取以下措施：加强税收法制建设；

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