tax motivation

Tax culture is motivation, as well as soul of the whole tax work.

税务文化是税务行业一切工作的灵魂和动力源泉。

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Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income.

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

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Unfortunately now the research on the tax motivation policies about charity donation is not quite sufficient. Furthermore, the reform of the current tax policy has been lagging behind the need for the further development of public welfare donations.

而目前我国关于公益性捐赠的税收激励政策研究还不够充分，税收政策改革的滞后也在一定程度上影响了我国公益事业的进一步发展。

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The third part analyzes the causes of foreign related tax loss. On the theoretical aspect, the motivation and impact factors of tax avoidance are analyzed by A-S models.

第三部分对涉外税收流失的成因进行了分析，理论方面主要通过A-S模型以及模型扩展对外资企业的避税动机和影响因素进行分析。

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The Application Exploration of Motivation Co-movement between Pension and Personal Tax from the View of High Saving Rate

高储蓄率下养老金与个税缴纳激励联动的应用探索

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Here the writer put forth the countermeasures such as to reduce the tax evasion motivation theory, to get rid of the information asymmetry as well as to set up an effective tax inspection and punishment mechanism. Besides, to perfect the countermeasures of the tax evasion gaming.

由此，对症下药，提出了减少偷逃税激励、解决信息不对称问题及建立有效税务稽查及处罚机制，完善偷逃税博弈的有效治理对策。

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This paper is on the basis of relevant literature,. Firstly analyzing with the motives of using derivative financial instruments, Including tax motivation, motivation for risk-averse management, motivation to avoid the less investment, and scale.

本文在全面查阅相关文献的基础上，首先分析了使用金融衍生产品的各种动机，包括税收动机，管理层风险厌恶动机，避免投资不足动机，替代品存在动机以及规模效应动机。

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The empirical results show that the motivation of mining company using derivatives for hedging is the tax motivation and the scale. Because only the effective tax rate, asset-liability ratio and the size of the company are through a significant test.

实证结果显示，我国采掘类上市公司使用衍生产品进行对冲的动机为税收动机和规模效应，因为只有实际税率，资产负债率以及公司规模通过了显著性检验。

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