课税基础

Based on the inquiry of the resources of state's taxation power,it can be seen that to constitutionalize the taxation is the means to make it legal.

在对国家课税权探源的基础上，提出了课税合法化的路径——税收立宪，强调国家课税权的权力与权利的双重性质，并探讨了对国家课税权的制约和保障。

First, on the basis of the theory of fairness and efficiency in tax, expense deducting is analyzed referring to the juristic principle, which provides theoretical basis and reference for the adjustment in expense deducting system. Second, by the method of induction and comparing, the author analyzes and introduces the expense deducting system in other countries or regions. Third, defects which exist in current expense deducting system of individual income tax are demonstrated. At last, connected to the reform of patterns of individual income tax, relative suggestions regarding to the adjustment of expense deducting system in our country are put forward, which is adopting mixed tax jurisdiction. The two patterns of family tax and individual tax exist at the same time and family tax should be prevailing. These two patterns can be chosen by taxpayer voluntarily. Referring to the methods in other countries and regions, the items and standard of expense deducting of individual income tax should be improved.

首先以税收的公平和效率理论为基础，结合税收扣除的法律原则，对费用扣除进行分析，为我国的费用扣除制度调整提供了理论依据及参考；其次，运用归纳比较的方法，对国外的费用扣除制度进行了分析介绍；再次，论证了我国现行个人所得税费用扣除制度存在的缺陷；最后，本文结合个税税制模式的改革，提出调整我国费用扣除制度的相关建议：实行混合制；选择家庭课税和个人课税并存的模式，以家庭课税为主，由纳税人纳税时自愿选择；参考国外的做法，完善个人所得税费用扣除项目及标准。

As a defense against this encroachment and to enlarge their tax bases, the cities appropriated their industrial neighbors.

作为对这侵犯的防御和扩大他们的课税基础，城市合适了他们的工业邻居。

So it relies on a boom-and-bust tax base that even many liberals admit is overreliant on the rich.

因此，它的课税基础便取决于经济繁荣或萧条。许多自由派人士甚至承认加州过度依赖富裕阶层。

I research the procedure of offer in compromise,such as the claim of offer in compromise,putative taxation,amount change of forfeit,coordinating liability,onus propend,protect of trust,informal negotiation base on factual administration of tax department.

本文针对税务约谈的程序及效力，如约谈请求权、推计课税、罚款增减、协力义务、举证责任、信赖保护、非正式协商性行为等等，以税务机关的实际运用为基础做了进一步研究。

We mainly employ the theory of new institutionaleconomics to testify the objectivity and protracted nature of the institutionalevolution and the significant meanings to China's economic reform. We alsoemploy Berkson-samuelson's social welfare function to testify the existence ofoptimal tax reform, and with improving Hettich-Winer's tax model, we putforward the route choice for the optimal tax reform.

主要用新制度经济学理论论证了制度变迁的客观性、长期性及对中国经济改革的重要意义，用柏格逊--萨缪尔森型社会福利函数论证了最优税制改革的存在性定理，借鉴和改善赫蒂奇和温纳的税制模型提出了最优税制改革的路径选择，同时介绍和评价了公平课税论、最适课税论和财政交换论，为深化我国税制改革奠定了理论基础。

On closer examination, though, this is not a vote for multilateralism but just the opposite.

仔细审视后我们发现，这并非是对多边主义投出的赞成票，而是恰好相反。

Uncovering their weak spots, so I can defeat them.

揭露出他们的弱点，这样我就可以打败他们了。