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The tax planning on broad sense not only includes tax saving, but also includes tax avoidance and the shifting of burden.

广义的税收筹划不但包括节税，还包括避税和税负转嫁。

But, in addition to the Panel's proposals, considerationshould also be given to shifting the tax burden from direct taxes toconsumption based indirect taxes such as a national sales tax or avalue added tax.

但是，除了咨询委员会的提议，我们也需要考虑到，税收负担从直接税转移到基于间接税的消费-如全国营业税或增殖税。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Canadian Finance Minister Jim Flaherty has announced a new initiative to crack down on companies that he says are shifting the tax burden unfairly to small taxpayers by using offshore corporate structures to evade Canadian taxes.

加拿大财政部部长杰米·费海提已经宣布，将会主动采取措施制裁那些通过国外企业组织结构将税收负担不公平地转移到小型纳税人身上，从而逃避加拿大税收的企业。

A firm's tax burden depends on the jurisdictions in which it operates and earns taxable income.

一家公司的税收负担将依据其经营活动和取得应税所得的所在地而定。

A netizen that is called moon says in the analysis on rich guest subsequently, reckon Baidu cost not little capital this to do calm CCTV, although be opposite,Baidu increased the economic burden of this enterprise undoubtedly for such enterprise, but the public relations that this is a success to Baidu, in countrywide televiewer, brand effect gets be strengtheninged further.

一位名叫月光的网民随后在博客上分析称，估计百度这次花费了不少的资金来搞定央视，虽然对百度这样的企业来说无疑增加了这个企业的经济负担，但这对百度来说是一次成功的公关，在全国电视观众中，品牌效应得到进一步加强。

Severe retype of financial crisis storm hits confidence of small IT practitioner, mandatory business is in a noted leader of Shanghai business still runnings below the circumstance of tenability road, on be a burden on 1000 in small website.

金融危机风暴严重打击中小IT从业者信心，上海一家知名主机托管商在业务尚可维持的情况下跑路，拖累上千家中小网站。

He said, He has lightened our burden: He has given us for every good deed a tenfold reward.

"他说："他已经减轻了我们的负担：他给了我们每一件好事了十倍奖励。

Although he was an apostle, he worked hard with his hands as a tentmaker, so that he did not become a burden on those to whom he preached.

虽然他是一名使徒，他作为一名帐蓬制造者勤奋工作，所以他没有成为被传教者的负担。

Because both knees are always tetanic, lower back's muscle will burden all weight.

因为双膝一直僵直，那么整个重量势必都将由下背部的肌肉负担。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。