On the other hand, metropolitan government could dispose of economic-social problems in central cities by using tax sharing tool, improve investment environment and promote regional economy.

Then the article studied the "Fiscal Responsibility System ( FRS)" and" Tax Sharing System ( TSS)" in detail, and analysed the influence of both sides that these reforms bring to economy theoretically.

然后文章详细地研究了改革开放以来的财政包干制和分税制，从理论上分析这些改革给经济带来的正反两方面的影响。

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The character of the object of tax regulation determines the consciousness of tax and the sensitivity to tax, the regulative ability and the direction under tax regulation, which influences the aim of tax regulation and the order and cost of tax regulation as well.

税收调控客体的三个特征决定了其税收意识和对税收的敏感程度、税收调控下的行为调整能力及方向方式，从而影响税收调控目标的实现程度、税收调控秩序和成本。

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The telecom invoice is then printed by the local tax bureau and will bear the unified tax official seal and number.

电信发票由地税局预印，预印完成的发票印有统一的税务公章及编号。

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Tax planning refers to the reasonable and well-designed plan that the taxpayer makes for his own financing, investment and operation, within the limits permitted by the existing taxation system, to gain as many benefits as possible in tax saving and fulfill the goal of profit-maximizing.

税收筹划是指纳税人在现行税收制度许可的范围内，通过对自身的筹资活动、投资活动以及经营活动进行合理的、巧妙的安排，尽可能取得节税的税收利益，实现利润最大化目标。

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From the point of various tax planning this dissertation points out enterprise tax planning, which has an essential distinction with tax avoidance by utilizing the flaws and gaps of taxation laws, tax system and tax management, is government-tax-policy-oriented tax saving planning.

本文从不同的税收筹划观点的描述入手，指出本文研究的企业税收筹划是以适应政府税收政策导向为前提的节税筹划，与利用税法、税制及征管中的漏洞与空白进行的避税有本质区别。

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According to the basic principle of tax planning, the text systematically demonstrates the relation between enterprise's tax planning and the management of the government's expending, the theory of tax transferring and the theory of tax saving.

本文从纳税筹划的基本原理出发，较系统地阐述了企业纳税筹划与政府税收支出管理的关系、税负转嫁理沦、节税理论和纳税筹划实践。

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The affirmation of tax planning in "temporary regulation of the qualification of certified tax accountant" indicated that the enterprises have right to plan their to get the objective of tax saving.

我国的《注册税务师资格暂行规定》对税收筹划的肯定已表明了我国企业已有税务筹划的权利。

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Tax planning refers to by setting a complete tax operation scheme to realize the effective planning of tax related business, thus achieved the aim of tax saving.

纳税筹划是指通过制订一整套完整的纳税操作方案以实现对涉税业务的有效策划，从而达到节税目的的一种行为。

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Therefore, under market economy, establishing and improving tax credit system is of momentous significance in perfecting economic environment, standardizing tax activities, realizing tax policy aim, saving tax levying cost and improving benefit of financial expenditure.

因此，在市场经济条件下，建立和完善税收信用体系，对于优化经济环境、规范税收活动、实现税收政策目标、节约税收征管成本、提高政府财政支出效益具有重要的意义。

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Were the main legal analysis of tax avoidance, and tax avoidance in the M A motives, methods, and tax avoidance and tax saving, tax relations were discussed, analyzed and discussed in M A negative impact of tax avoidance.

主要对避税进行了法理分析，并对企业并购重组中的避税动因、方式以及避税与节税、偷税的关系进行了论述，分析并论述了企业并购重组中避税的消极影响。

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This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc., and points out the necessity of practicing the tax payment design by our country's enterprises.

阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。

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The tax planning has been used by more and more enterprises to reduce tax saving legally.

税收筹划作为合法地减少税收支出的一种行为因而也被越来越多的企业采用。

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But in terms of business financial affairs, tax is an internal cost which are imposed to pay. Tax saving means gaining net-profit directly for enterprises.

但从企业财务角度来看，税收是企业必须支付的一项外在成本，节约税收支付等于直接增加企业净收益。

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Tax Planning is a sort of widely recognized legitimate Tax Saving behavior.

税收筹划是一种公认的合法节税行为，其在一般法理、税法理念、税制完善和税收政策等维度上都具有一定的正当性，是纳税主体的一项重要税收权利。

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The new tax law threw a monkey wrench into tax saving techniques for families, including ways of sheltering income earned by teens.

新税法破坏了一般家庭省税的办法，包括20岁以下家庭成员收入免税规定在内。

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This article unifies the Production enterprise to purchase link's case, how discusses shallowly using the tax affairs knowledge, for enterprise tax saving.

本文结合生产性企业采购环节的案例，浅谈如何利用税务知识，为企业节税。

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Based on the research of tax avoidance, tax saving and tax divert, the topic of rational tax planning for our Chinese enterprises is analysised systematically.

本文在借鉴国内外避税、节税、税收转嫁等相关课题的理论与实践的基础上，并结合我国国情，系统地研究了我国企业如何进行合理纳税筹划。

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Thoughts on Imposing Personal Income Tax on Interest of Saving

对储蓄存款利息所得征收个人所得税之检讨

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Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.

所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。

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U.S.recommendations are often able to help customers reduce the effective tax rate, saving the expenditure of taxes and fees.

我们的建议往往能够协助客户降低实际税率，节省税费支出。

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