关于税法的论文2000字开头英文翻译

关于税法的论文2000字开头英文翻译

摘要: 企业所得税是指对中华人民共和国境内的一切企业（不包括外商投资企业和外国企业），就其来源于中国境内外的生产经营所得和其他所得而征收的一种税。随着经济全球化进入了一个新的发展时期，尤其是我国加入WTO以来，我国经济无论是广度还是深度上都快速地融入到世界经济体系中来 为了适应世界的发展和国家的繁荣昌盛2007年3月16日，国家公布了《中华人民共和国企业所得税法》(以下统称新法)，该法将于2008年1月1日起施行。新法将取代1991年4月9 日公布的《外商投资企业和外国企业所得税法》和1993年12月13日发布的《企业所得税暂行条例》。 [关键词]新旧企业所得税;税率，优惠政策`，两税合并 这是我国税制改革的又一重大举措，对促进社会主义市场经济发展，加快改革开放步伐具有重大意义。通过对掌握资料的搜集，了解和筛选，使我对新旧企业所得税之比较有了新的认识和了解由于所涉及的内容比较多，本论文仅仅通过对中国企业所得税的发展历史，税率调整给内外资企业带来的影响及企业与国家在税收方面如何实现双盈和优惠政策为何调整，两税合并对外商有何影响等内容进行全面阐述来论证新旧企业所得税之比较本论文重点对税率调整给内外资企业带来的影响和优惠政策为何调整两税合并对外商有何影响进行详细阐述Summary: Business enterprise income tax means to inshore whole business enterprises(do not include an outside company to invest business enterprise and foreign business enterprise) of the People's Republic of China， come from for it China inshore outside of a kind of tax of the income and other incomes but collects of the production Because the economic globalization got into a new development period， particularly is our country join WTO， our country the economy be quickly the top of the regardless wide degree still a depth to integrate world economic For the sake of the development and nation of orientation world of prosperous 2007 year March 16， the nation announced 《the People's Republic of China business enterprise income tax law (know together as a new method as follows)》， that method will in implement from January 1， The new method will replace to announce on April 9 in 1991 of 《the outside company invest business enterprise and foreign business enterprise to gain tax law 》release on December 13 with 1993 of 《the temporary regulation of the business enterprise income tax 》 [Keyword]lately old business enterprise income tax;Tax rate， special policy`， two taxes merge This be the our country tax system reform of another graveness raise Cuo， develop towards promote socialism market economy， speed reform to open a step to have great Pass to the collection which controls data， understand with sieving， make me to the lately old business enterprise income tax of relatively had new understanding and Because the contents involve is more， this thesis only passes to the development history of Chinese business enterprise income tax， the tax rate adjust to inside the overseas-funded enterprises bring of influence and business enterprise and nation at revenue from tax how carry out a pair of Ying and special policy why adjust， two taxes merge outward the company have influence the contents carry on elaborating to the comparison of argument lately old business enterprise income tax This thesis point to the tax rate adjust to inside the overseas-funded enterprises bring of why do influence and special policy adjust two taxes to merge outward a company to have influence to carry on to elaborate in 国内的有： 中国知网： 国家科技图书文献中心： 万方数据： 或 …… 国外的有： ScienceDirect： ProQuest： Ingenta：太多写不下 你自己去看吧~~~~~~~

Tax is very important to our country， which can be used in the public services， such as education， road construction， public health and so As we all know， tax makes up a great part of our country's revenue， and the development of our country depends on we can see that it is everyone's legal duty to pay tax， because it means making contributions to the country and everyone can benefit from Those who try to dodge and evade taxation are sure to be punished， In a word， paying tax is our responsibility for 上面很全的，你根据需要摘抄部分吧

Taxreform inJapan:Thecaseofpersonaltaxesa，b*CharlesYujiHorioka，ShizukaSekitaaInstituteofSocialandEconomicResearch，OsakaUniversity，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics，OsakaUniversity，c/oInstituteofSocialandEconomicResearch，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations，dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus，fiscalreconstructionisanurgentpriorityoftheJapanesegovernment，andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem Withrespecttotaxincreases，theJapanesegovernmentappearstobeplanningtorelyprimarilyonhikesintheconsumptiontax，butinMarch2006，theFiscalSystemCouncil(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscalreconstruction，Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoanexpendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods，wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/InJapan，thereissubstantialtaxevasion，especiallybyfarmersandtheself-employed，andthusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample，byintroducingataxpayeridentificationnumbersystem，increasingthenumberoftaxauditors，and/orincreasingtheproportionoftaxreturnsthatareaudited)Moreover，stricterenforcementoftheincometaxwouldsimultaneouslyenhancetheinter-Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount，SincetheburdenofincometaxesinJapanisfarlowerthaninothercountries，thereisconsiderablescopeforraisingincometaxesandmakingthem moreprogressive，Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom Theincometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobeginwith，andmoreover，ifweenforceitmorestrictlyandincreaseitsprogressivity，itwouldgeneratemorerevenueand，atthesametime，becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups)，Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayofincreasingtaxrevenueandachievingfiscalreconstruction，wefavorincreasingtheprogressivityoftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesandeliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailinSIntheremainderofthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthow toreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfiTInSection2，weconductatheoreticalanalysisofpersonaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3，wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency，equityandcountercyclicalpolicy;andfinally，inSection4，wemakepolicyrecommendationsbasedonourfindings我继续添加，一次发不完！我的邮箱，我给你传过去，还击败kb呢！

关于税法的论文2000字开头英文

Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning andEamings Quality 看看这个题目怎么样？合适的话回复我只有英文，无翻译

"Helpful Business Tax Law Changes" by Dennis L Monroe and Richard R Gibson from Monroe Moxness Berg PA Much has been written about taxes this year， so I’ve asked my partner， Rick Gibson， an attorney and CPA (inactive) to collaborate with me on this month’s This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax " The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs A The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and Of course， as a new tax law， it is full of complex and technical provisions， some of which may have a familiar sound to them (， extensions or modifications of previous tax law changes) The good news is there are actually opportunities for businesses to reduce tax liabilities with this new Rather than recite the various provisions of this new law， we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: Enhanced Small Business Equipment and Expensing (Section 179 Expensing) To help small businesses quickly recover the cost of capital outlays， small businesses can elect to write off these expenditures in the year they are made instead of recovering them through Under the old rules， taxpayers could generally expense up to $250，000 of qualifying property—generally， machinery， equipment and software—placed in service in during the tax This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800， Under the Small Business Jobs Act， for tax years beginning in 2010 and 2011， the $250，000 limit is increased to $500，000 and the investment limit to $2，000， This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax Expensing of Real Property E The new law also makes certain real property eligible for For property placed in service in any tax year beginning in 2010 or 2011， the up-to-$500，000 of property that can be expensed can include up to $250，000 of qualified real property (qualified leasehold improvement property， qualified restaurant property， and qualified retail improvement property) In view of the typical real estate required in a franchise business， and the normally long tax recovery period， this provision is a real and immediate tax savings for franchise businesses considering new Extension of 50% Bonus First Year D Before the Small Business Jobs Act， Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in Together with the Section 179 Expensing， this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new Boosted deduction for start-up The Small Business Jobs Act allows taxpayers to deduct up to $10，000 in trade or business start-up expenditures for The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60， Previously， the limit of these deductions was capped at $5，000， subject to a $50，000 phase-out This change in the law is a further tax benefit， although limited in amount， to franchise businesses that are 100% exclusion of gain from the sale of small business Ordinarily， individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five This percentage exclusion was temporarily increased to 75% for stock acquired after F 17， 2009 and before J 1， Under the Small Business Jobs Act， the amount of the exclusion is temporarily increased yet again， to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27， 2010 and held for more than five In addition， the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such Unfortunately， due to the technical requirements for the QSBS， these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a S corporation holding period for appreciated assets shortened to five Generally， a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35% The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in For businesses considering a sale， this can be a significant boost in net tax proceeds from a sale Cell phones no longer listed This means that cell phones can be deducted or depreciated like other business property， without onerous recordkeeping This change eliminates a previous administrative burden on Deductibility of health insurance for the purpose of calculating self-employment The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income， this can be a meaningful Of course these tax breaks come at a In today’s legislative environment， almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise To mention a few of these unfavorable provisions， information reporting will generally be required for rental property expense payments made after D 31， 2010， and increased information return penalties will be Are there really tax law changes that help businesses? Y The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business If you have questions about the details of these new laws or how they may help your business， please contact us or consult your tax

《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）伍德赫得费尔勒国际出版公司 纳税人在不违反税收法律、法规的前提下，通过对经营、投资、理财活动的安排等进行筹划，尽可能地减轻税收负担，以获取“节税”（TAX XAVINGS）的税收利益的行为可以说很早以前就存在，但是“税收筹划”为社会关注和被法律认可，从时间上可以追溯到20世纪30年代。最为典型的是30年代英国一则判例。1935年，英国上议院议员汤姆林爵士针对“税务局长 诉温斯大公”一案，对当事人依据法律达到少缴税款作了法律上的认可，他说：“任何个人都有权安排自己的事业，依据法律这样做可以少缴税。为了保证从这些安排中得到利益……不能强迫他多缴税。”汤姆林爵士的观点赢得了法律界认同，这是第一次对税收筹划作了法律上认可。之后，英国、澳大利亚、美国在以后的税收判例中经常接引这一原则精神。此后，不少税务专家和学者对税收筹划有关理论的研究不断向深度和广度发展。 随着社会经济的发展，税收筹划日益成为纳税人理财或经营管理整体中不可缺少的一个重要组成部分，尤其近30多年来，其在许多国家中的发展更是蓬蓬勃勃。正如美国南加州大学WB梅格斯博士在《会计学》中谈到的那样：“美国联邦所得税变得如此复杂，这使为企业提供详尽的税收筹划成了一种谋生的职业。现在几乎所有公司都聘用专业的税务专家，研究企业主要经营决策上的税收影响，为合法地少纳税制定计划。” 同时，税收筹划的理论研究文章、刊物，书籍也应运而生，新作不断，这进一步推动了税收筹划研究向纵深发展。例如以提供税收信息驰名于世的一家公司（The Bu－reau）在出书以外，还定期出版两本知名度很高的国际税收专业杂志。一本叫做《税收管理国际论坛》，另一本就是《税收筹划国际评论》。这两本杂志中有相当多的篇幅讲的就是税收筹划。比如1993年6月刊载的一篇专著，便是关于国际不动产专题税收筹划问题的，涉及比利时、加拿大、丹麦、法国、德国、爱尔兰、意大利、日本、荷兰、英国、美国等13个国家。还有一家很有名气的伍德赫得费尔勒国际出版公司（在纽约、伦敦、多伦多、悉尼、东京等地设有机构）于1989年出版过题名为 《跨国公司的税收筹划》（Tax Planning for Muitinational Compar－ies）的一本专著。书中提出的论点及税收筹划的技术在一些跨国公司中颇有影响。 有的专著不以“税收筹划”为名，比如霍瓦斯公司出版的《国际税收（1997）》，全书共有894页，讲的全是税收的国际筹划。书中旁征博引了包括我国在内的38个国家和地区的资料。 西方国家对税收筹划几乎家喻户晓（tax Planning）（也称节税tax saving），而在我国，税收筹划在改革开放初期还是鲜为人知的，只是近几年才逐渐为人们所认识、了解和实践。正如改革开放初期，关于避税的讨论一样，人们对税收筹划很敏感，尤其是政府部门及新闻、出版单位，对于节税方面的文章、著作，由于担心其负面影响（如减少政府收人等），曾一度几乎被打入“冷宫”，直至随着改革开放的不断深入与社会主义市场经济的发展，人们对节税才有了真正的认识。采取节税措施，减轻税收负担的活动，一方面会导致政府税收收入的直接减少，但另一方面也有利于发现税收制度与政策的缺陷与漏洞，从而可以促进完善税制、堵塞漏洞、加强征管；同时，人们了逐步认识到，税收筹划，不仅符合国家税收立法意图，而且还是纳税人纳税意识提高的必然结果和具体表现，是维护纳税人自身合法权益重要组成部分。当然，在我国税收筹划的短暂的发展历史看，可以分为三个阶段：第一阶段，税收筹划与偷税分离阶段。在这一阶段，人们逐渐认识到，纳税人可以不必采取偷税等违法手段来达到减轻税收负担目的，纳税人可以采取合法方式，即在不违反税收法律、法规的前提下达到合法规避税收负担。在这一时期，人们还没有对税收筹划与避税进行细致区分，很多时候把二者混为一谈。从这一时期的有关文章、书籍可以略见一斑，如《企业纳 税技巧与避税大全》等众多书籍中都把避税内容视同税收筹划向纳税人兜售，而且大多数是从国外有关避税书籍中转抄过来的，对纳税人来说还很难有直接针对性和可操作性。因此，这一时期从政府主导媒体到纳税人还很难对税收筹划进行广泛认可，甚至更多的是抵触；第二阶段，税收筹划与避税相分离阶段。在这一阶段，人们逐渐认识到，税收筹划与避税并不是一回事，有的学者开始把税收筹划与避税进行细致区分，把避税划分为正当避税和不正当避税，凡是符合国家立法意图，又符合国家税收政策法规而达到节税为正当避税。正当避税即为税收筹划。而凡是不符合国家立法意图，而是钻税收法律、法规的空子，称为不正当避税。国家通过完善税法、堵塞漏洞以及制订反避税措施来加以防范。因此，这一时期人们开始对税收筹划有了进一步认识，但仍然停留在概念阶段，还没有在实务上进行突破，这一阶段，很难找到一本系统阐述税收筹划理论及实务操作的专著。第三阶段税收筹划系统化阶段。这一阶段，《中国税务报》筹划周刊起到了至关重要的作用。这一阶段，有的专家、学者对税收筹划进行系统论述，从税收筹划的历史延革到税收筹划的比较；从税收筹划概念，到税收筹划与避税区别；从税收筹划的基本思路到税收筹划的实务操作都有了较为系统的研究，而且从政府角度特别从税务代理角度了陆续提到了税收筹划的内容。 纵观税收筹划产生与发展历史，我们不难看出影响税收筹划发展原因不外乎有三个方面：一是纳税人内在需求。任何时代，从纳税人角度来看，降低税收负担都符合纳税人内在需求，甚至很多纳税人不惜违法以偷税手段来达到少缴税款的目的。因此，纳税人的内在需求是推动税收筹划得以发展的原动力；二是税收筹划空间。税收筹划的结果是节税，是任何纳税人所追求的，但税收筹划过程是相当复杂的，它依赖于税收筹划空间，并不是所有税种、所有项目都有税收筹划的空间。因此，人们对税收筹划空间的认识和税收筹划技术把握就成为影响税收筹划的第二个因素；三是社会对税收筹划的法律认可程度。当社会对税收筹划的法律认可抱有偏见时，就会阻碍税收筹划的历史进程，相反，社会对税收筹划高度认可时，税收筹划的发展步伐就会加快。

关于翻译的论文2000字开头英文

Amazing Intelligent Transportation According to the Beijing Traffic Management Bureau of Statistics data show that the rapid growth of motor vehicles is much higher than the construction of road traffic， then how to solve traffic congestion problems? Intensive family car trip 1-11 months of last year's vehicle sales exceeded 10 million， an increase of 39% Motor vehicles in Beijing from 3 million to 4 million spent only two years and six months， this growth is the transportation construction in any case can not Yang， Tsinghua University， Research Associate， Institute of Transportation analysis of traffic jams formed Emerging Artists reasons that: "motor vehicle ownership and use of excessive growth， and road construction， traffic management， energy and talent development of the reserves can not keep up the speed of motor In particular， the use of a motor vehicle， family car travel， Beijing， intensity (frequency and distance of travel) is 8 times the family without a car， so that relatively great pressure on road " Frequency of use of motor vehicles is a very important factor， only "four million" figure does not tell the whole Sample survey data show that the frequency of use of each car 5 times higher than the US， which increases the likelihood of traffic According to deputy chief engineer of the Ministry of Communications Research Institute， Transportation Research Center， Jiang Yulin， director of sustainable development description: "The ownership of motor vehicles and road construction is unbalanced， and we are the construction of urban road space is constrained resource conditions， and only 10 % -15% of the urban space can be used for transportation Beijing rapid rate of population growth， many of the current road network is compressed the original transform walking and bike paths， there are historical "growth and use of motor vehicles is no doubt become the most direct reason for traffic In fact， any international city has undergone a rapid growth as a result of motor vehicle traffic congestion Data shows that the late 70s of last century， the Tokyo motor 300 million， far more than the current congestion in Beijing， known as the "commuter " 1995， Seoul， South Korea reached 2，000，000 vehicles， already crowded， almost to the extent could not Currently， the total motor vehicles in Tokyo nearly 800 million， but the traffic is better in Beijing， this is why? Some experts believe that international experience shows that urban transport can be optimized through the management structure， differentiated charging policy to take reasonable limit car， the implementation of measures such as tail number limit line can ease the congestion to some Intelligent Transportation to improve road traffic management is to improve the utilization efficiency of urban road system， an effective According to Jiang Yulin describes: "the major cities are using the latest information technology to build intelligent traffic management system， GIS system management bus lines， installation of the bus map， e-stops， visual query to achieve the " These technology to facilitate people's Such as Chang'an new traffic probe， which can automatically measure traffic junctions， thereby controlling the traffic lights change， is the visual impression of intelligent Young Emerging Artists stressed: "Intelligent Transportation should be a full range of social services for the whole system， traffic data and related transportation information should be open to the entire " Jiang Yulin who agree with this attitude， "The government should support intelligent transportation， cooperation on strengthening the management to change the public security and traffic situation of asymmetric information and data， better integration of traffic information and transit " However， the traffic problem is a matter of economic， social， cultural and administrative complex system problems， many structural problems can not simply rely on can not be resolved， such as information Tongji Intelligent Transport System (ITS) Research Center， Yang Xiaoguang that "when the basic pattern of the city and traffic is determined， including the use of information technology to improve the traffic problems may well be one of the measures， but the technology is no different from drugs alone is not symptomatic promote the Intelligent Transport System technology， to fully achieve the government， industry and academia combine attention to the service function of intelligent transportation systems and industrial "

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Progress in Developing and Implementing Business Enterprise Architectureand Transition Plan:The Army’s enterprise architecture is aligned with the Department’s federated approachto business system We established business area domains in conformance withthe Department’s overall domain Each domain is responsible for developing abusiness system transition plan and a systems architecture that aligns with the Department’sEnterprise Transition Plan and Business Enterprise A Mature architectures have beendeveloped for the financial management and logistics We are adopting the DoD-widehuman resources solution in the form of the Defense Integrated Military Human ResourcesSUnder oversight of the Army’s Chief Information Officer， we implemented a disciplinedportfolio management process that requires each business domain to perform a completeinventory of all business systems within its purview and to register the systems in a single Army-wide According to the Army’s Chief Information Officer， the portfolio managementeffort enabled the Army to reduce the total system inventory by 1，500 systems from 3，200 to1，700 An additional 300 Army-wide business systems have been marked forretirement， pending the development and implementation of modern By adopting the Department’s business domain construct and federated approach tomodernizing business systems; creating business system transition plans; aligning architectureswith the Business Enterprise Architecture; and managing business systems investments through adisciplined portfolio management process， the Army will be able to comply with Section 332 ofthe Fiscal Year 2005 National Defense Authorization A We already have scrutinized morethan 100 major business system modernization efforts and received approval from the DefenseBusiness Systems Management Committee (DBSMC) to continue these importanttransformational The Deputy Under Secretary of the Army is responsible for ensuring effective executionof our enterprise architecture and modernization efforts across all business This seniorofficial also is the Army’s Defense Business Systems Management Committee Governance at the Deputy Under Secretary level enables the Army to implement sustainablebusiness process improvements and to develop compliant business In this context the Army has developed and is implementing a comprehensive financialimprovement and audit readiness plan to guide financial modernization Thisintegrated plan outlines 1，947 specific actions needed to improve financial accountability andreporting， and assigns responsibility for completion of these tasks to 20 organizations within theArmy and DoD We have completed 673 of these tasks with independent verification by theArmy Audit A The Army’s financial improvement plan is a component of the DoDFinancial Improvement and Audit Readiness Plan and the Enterprise Transition PThe Department’s Inspector General reviewed our audit readiness plan and found that theplan sufficiently captures all actions necessary to resolve problems in obtaining an audit The plan provides a foundation to improve accountability and financial reporting within theArmy， and has yielded tangible， sustainable The Inspector General reviewed our auditplan and identified areas needing We have substantially resolved the InspectorGeneral’s concerns， and are currently awaiting their final report， which we expect will reflectfavorably on the efficacy of our The plan provides a foundation to improve accountabilityand financial reporting within the Army， and has yielded tangible， sustainable For example， we anticipate， based on preliminary reports， that the Army Corps ofEngineers will receive a qualified audit opinion of its fiscal year 2006 Civil Works financialstatements when the Inspector General releases its opinion in March Civil Works is alarge financial entity within the Army comprising $9 billion in annual appropriations， $5billion in total assets and $7 billion in total property， plant and The Army Corpsof Engineers has the largest property， plant and equipment asset base of any agency within theExecutive Branch receiving a favorable audit opinion， and is the seventh largest in terms ofannual We have corrected the conditions linked to the qualified opinion of thefiscal year 2006 financial statements， and expect to receive an unqualified opinion for fiscal We continue to implement corrective actions identified in our improvement InNovember 2006 we reported to the Committee the completion of 150 of the plan’s tasks duringfiscal years 2005 and 2006， resulting in improved financial management across the A Withthe successful implementation of the funds control module， we finished an additional 95 tasksduring fiscal year 2007， for a total of 673 tasks completed since the plan’s As a resultof these changes， obligations for $26 billion in annual supply transactions were delivered in realtime， auditable electronic commerce processes were implemented， and accountability of generalequipment and real property was The Army’s financial improvement and audit readiness plan is important to ensuringcompliance with USC USC 2222 prohibits the Department from obligating funds forpreparing， processing or auditing financial statements until the proposed activities are consistentwith the Department’s financial improvement plan， and are likely to provide sustainedimprovements to internal All 1，947 tasks contained in our financial improvement planare designed to provide sustainable improvements when Each action is focused oncorrecting deficient processes and systems， and will result in long-term benefits when completed，including generation of reliable and complete financial management information开发和实施进展企业架构和过渡计划:军队的企业架构是对齐的与部门的联邦的方法业务系统的现代化。我们建立了符合业务领域的领域这个部门的总体产业结构。各个领域是负责开发业务系统过渡计划和系统架构，与部门的效能企业过渡计划和商业企业架构。成熟的建筑被建立了财务管理和物流领域。我们采用DoD-wide人力资源解决方案形式的军事防御综合人力资源系统。在忽略的陆军首席信息官，我们实施了遵守纪律投资组合管理的过程，该过程要求每个执行完整的业务领域所有的业务系统的库存在其权限和登记系统在一个单一的军队——广泛的投资组合。根据军队的首席信息官、有价证券管理等努力让军队来降低整个系统的库存系统从3200年到1500年1700系统。额外的300 Army-wide受过业务系统退休，在开发和实施现代化的替代品。采用部门的业务领域和联邦方法构建现代化的商务系统;创建业务系统过渡计划，调整结构上与商业企业架构、投资管理业务系统通过训练有素的投资组合管理过程，军队将能够符合第332节的在2005财年国防授权法案。我们已经仔细检查超过100的主要业务体系现代化的努力和获得批准的防御商业系统管理委员会(DBSMC)继续这些重要的转换程序。副在陆军大臣负责确保有效地执行我们的企业架构和现代化的努力在所有业务领域。这名高级官方也是陆军防卫商业系统管理委员会的代表。副部长治理水平使军队实施可持续业务流程改进和发展符合商业系统。在这种背景下，军队已经开发并实施综合的金融中心改进和审计准备的计划，以指导金融现代化的活动。这概述了1947年的具体综合方案所需的行动和改善公司的财务责任报告，并指定负责完成这些任务，在20个组织军队和国防部。我们已经完成了673个这样的任务和独立的验证军队审计机构。军队的财务改善计划是美国国防部的一个组成部分金融改进和审计计划和企业转型准备计划。这个部门的检察长回顾了我们准备计划和审计发现捕获所有计划充分必要行动来解决问题，在获得审计意见。该计划将提供一个基础，提高财务报告内的责任军队，并取得了切实的，可持续的结果。回顾了我们的总检察长审核计划，确定区域需要改进。我们有本质上解决了检查员将军的担忧，正在等待他们所作的最后报告，我们期望将反映良好的疗效上我们的计划。该计划将提供一个基础，提高可靠性军队内部的财务报告，并取得了切实的，可持续的结果。例如，我们预期，根据初步报告，军工程师将会收到一个合格的审计意见的2006财年土木工程建设金融中心陈述当检察长释放了它的意见在2008年3月。土木工程是一个大型金融实体组成的军队内部的每年59亿美元的拨款，5美元美元的总资产元，267亿美元的总财产，厂房和设备。这个兵团工程师有最大的财产，厂房和设备资产基地的任何机构内进行行政部门收到良好的审计意见，第七大的条款年度拨款。我们有改正的条件与保留意见2006财政年度财务报表，期待得到一个不合格的观点，因为会计年度2007。我们继续实施纠正措施确定在我们的改进方案。在据报道，2006年11月，我们委员会150年计划完成的任务的期间2005年和2006年财政年度，从而提高财务管理整个军队。与成功的完成资金控制模块，我们结束了额外的95的任务在2007财年，总数为673以来的完成任务计划开始。结果这些变化、义务为每年260亿美元的供应将被用真正的交易时间，电子商务实施审计过程，问责的将军设备和房地产进行了改进。军队的金融改进和审计准备计划是很重要的保障符合USC 2222。USC 2222禁止部门的资金约束准备、处理或审计财务报表，直到该活动是一致的与部门的财务改善计划，并且有可能提供持续改善内部控制。所有1947个任务包含在我们的财务改善计划设计目的是为了提供可持续改善执行。你的每一个动作都集中在纠正流程和系统的缺陷，将导致长远利益完工后，包括代可靠、完整的财务管理信息

100积分是买不到的100RMB 还差不多

关于翻译的论文2000字开头

time have been to sift out the

The corn of food production method research seriesAbstract: corn-based maize series the whole valley of food production method， using multilevel crushing technology of maize， the fine leather powder grinding and extrusion processing， remarkably raised the whole valley corn products of water-soluble dietary fiber content and improve the product's taste and Keywords: the whole valley of food， Corn， Extrusion

next and the joy of the game of livin

Haiti Earthquake of 2010 March 19， 2010 A delegation of experts on human rights in Haiti prepares to testify before the Inter-American Commission on Human Rights on March The delegation will urge the Commission to formally investigate the human rights impact of post-earthquake aid in Haiti and guide donor States regarding their obligations when delivering — Institute for Justice & Democracy in Haiti March 19， 2010 In anticipation of the March 31 Donors' Conference on Haiti， over 300 NGOs from around the world sent a letter to donor states calling on them to embrace the human rights and dignity of all Haitians as the driving force behind international assistance in rebuilding H — Institute for Justice & Democracy in Haiti March 16， 2010 January’s earthquake has prompted hundreds of thousands of Haitians to leave Port-au-Prince， reversing a decades-long migration from the — NYT March 15， 2010 New Orleans Law School professor Jeanne M Woods draws on the experience of Hurricane Katrina to advocate for a "human rights approach" to aid for Haiti， which would provide Haitians with control over their own destiny and long-term support for their basic — Institute for Justice & Democracy in Haiti March 15， 2010 Successful and sustainable development projects require including the Haitian people themselves in the planning and But as Loune Viaud of Partners in Health and Monika Kalra Varma of the RFK Center for Human Rights observe， "Those who have the greatest stake in rebuilding Haiti， Haitians themselves， don’t now and never have had a real seat at the " — Institute for Justice & Democracy in Haiti March 12， 2010 Elderly Haitians find themselves distinctly vulnerable and emotionally burdened after January's — NYT March 9， 2010 In the aftermath of the earthquake， Haiti faces the added challenge of the growing number of amputees and other disabled victims of the There is a pressing need for prostheses and a rehabilitation infrastructure before it's too — Institute for Justice & Democracy in Haiti Table of Contents Overview Relief Efforts Haitian Government Response Earthquakes in the Caribbean Social Conditions in Haiti Americans Accused of Child Trafficking How to Help Complete Coverage Overview Updated: F 19， 2010 By THE NEW YORK TIMES A massive earthquake struck Haiti just before 5 on J 12， about 10 miles southwest of Port-au-Prince， the country's The quake was the worst in the region in more than 200 A study by the Inter-American Development Bank estimates that the cost could be between $2 billion to $2 billion， based on a death toll from 200，000 to 250，

关于税法的论文2000字开头英文缩写

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Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment 非居民企业所得税核定征收管理办法 Issue: June 2010CLP Reference: 3230/20PRC Reference: 国税发 [2010] 19号

"Helpful Business Tax Law Changes" by Dennis L Monroe and Richard R Gibson from Monroe Moxness Berg PA Much has been written about taxes this year， so I’ve asked my partner， Rick Gibson， an attorney and CPA (inactive) to collaborate with me on this month’s This latest onslaught of "tax news" started with Congress not addressing the sunset provisions in the estate tax laws at the end of This year has been all about health care reform and the repeal (or possible extension) of the "Bush tax " The latest in this seemingly non-stop series of tax law changes is the recent enactment of the 2010 Small Business Jobs A The new law is touted as providing tax benefits to businesses and is intended to stimulate business spending and Of course， as a new tax law， it is full of complex and technical provisions， some of which may have a familiar sound to them (， extensions or modifications of previous tax law changes) The good news is there are actually opportunities for businesses to reduce tax liabilities with this new Rather than recite the various provisions of this new law， we thought we would draw your attention to some specific provisions that might be helpful to the franchise business community: Enhanced Small Business Equipment and Expensing (Section 179 Expensing) To help small businesses quickly recover the cost of capital outlays， small businesses can elect to write off these expenditures in the year they are made instead of recovering them through Under the old rules， taxpayers could generally expense up to $250，000 of qualifying property—generally， machinery， equipment and software—placed in service in during the tax This annual limit was reduced by the amount by which the cost of property placed in service exceeded $800， Under the Small Business Jobs Act， for tax years beginning in 2010 and 2011， the $250，000 limit is increased to $500，000 and the investment limit to $2，000， This provision is a significant opportunity to offset the initial cost of or help finance capital improvements through immediate tax Expensing of Real Property E The new law also makes certain real property eligible for For property placed in service in any tax year beginning in 2010 or 2011， the up-to-$500，000 of property that can be expensed can include up to $250，000 of qualified real property (qualified leasehold improvement property， qualified restaurant property， and qualified retail improvement property) In view of the typical real estate required in a franchise business， and the normally long tax recovery period， this provision is a real and immediate tax savings for franchise businesses considering new Extension of 50% Bonus First Year D Before the Small Business Jobs Act， Congress already allowed businesses to more rapidly deduct capital expenditures of most new tangible personal property placed in service in 2008 or 2009 by permitting the first-year write-off of 50% of the The Small Business Jobs Act extends the first-year 50% write-off to apply to qualifying property placed in service in Together with the Section 179 Expensing， this tax law change provides meaningful tax benefits for franchisees making capital expenditures or opening new Boosted deduction for start-up The Small Business Jobs Act allows taxpayers to deduct up to $10，000 in trade or business start-up expenditures for The amount that a business can deduct is reduced by the amount by which startup expenditures exceed $60， Previously， the limit of these deductions was capped at $5，000， subject to a $50，000 phase-out This change in the law is a further tax benefit， although limited in amount， to franchise businesses that are 100% exclusion of gain from the sale of small business Ordinarily， individuals can exclude 50% of their gain on the sale of qualified small business stock (QSBS) held for at least five This percentage exclusion was temporarily increased to 75% for stock acquired after F 17， 2009 and before J 1， Under the Small Business Jobs Act， the amount of the exclusion is temporarily increased yet again， to 100% of the gain from the sale of qualifying small business stock that is acquired in 2010 after September 27， 2010 and held for more than five In addition， the Small Business Jobs Act eliminates the alternative minimum tax (AMT) preference item attributable to such Unfortunately， due to the technical requirements for the QSBS， these provisions have not previously yielded tax benefits for many in the franchise world and these changes will likely not make much of a S corporation holding period for appreciated assets shortened to five Generally， a C corporation converting to an S corporation must hold onto any appreciated assets for 10 years or face a built-in gain tax at the highest corporate rate of 35% The 2010 Small Business Jobs Act temporarily shortens the holding period of assets subject to the built-in gains tax to 5 years if the 5th tax year in the holding period precedes the tax year beginning in For businesses considering a sale， this can be a significant boost in net tax proceeds from a sale Cell phones no longer listed This means that cell phones can be deducted or depreciated like other business property， without onerous recordkeeping This change eliminates a previous administrative burden on Deductibility of health insurance for the purpose of calculating self-employment The Small Business Jobs Act allows business owners to deduct the cost of health insurance incurred in 2010 for themselves and their family members in calculating their 2010 self-employment In view of the increased use of LLC’s in today’s business world and individuals reporting self employment income， this can be a meaningful Of course these tax breaks come at a In today’s legislative environment， almost all "tax benefits" in new tax laws are subject to offsetting provisions to raise To mention a few of these unfavorable provisions， information reporting will generally be required for rental property expense payments made after D 31， 2010， and increased information return penalties will be Are there really tax law changes that help businesses? Y The 2010 Small Business Jobs Act has several provisions that are beneficial to the franchise business If you have questions about the details of these new laws or how they may help your business， please contact us or consult your tax

Discussion of "Taxable Income as a Performance Measure: The Effects of Tax Planning andEamings Quality 看看这个题目怎么样？合适的话回复我只有英文，无翻译