Shein's 50% off promotion applies to all dresses this weekend.

I bought my mom a coat from Shein for only 50 yuan!

我在Shein给妈妈买了件外套，只要50元！

Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.

交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

Through comparing escaping tax duty, saving tax and avoiding tax, this paper gives us a relative correct definition of planning and preparation of tax income.

本文从偷逃税、节税与避税的比较入手，对税收筹划的概念加以相对准确的界定。

According to the fact that as a college-attached enterprise, TianYi enjoys the national special revenue from tax policy, the paper also states the motivation mechanism that puts forward to imitating ownership of a share right, the yearly salary system assessing management target.

结合天一实业作为校办企业享受国家优惠税收政策的实际情况，提出了对经理层实施模拟股权计划、年薪制及经营管理目标考核的激励机制。

Based on the theory of circulatory economy and tax expenditure, the paper analyzes the effect of tax expenditure on improving circulatory economy, puts forward many measures including stimulating circulatory productive technology invention, products' production, consumption, recovery and use etc.

在简述循环经济和税收支出理论的基础上，分析税收支出对推进循环经济的作用，提出刺激循环性生产技术研发，循环性产品生产、消费、回收利用等方面的税收支出措施。

On the base of tax practice, this paper combines with the relevant theories of tax collection and administration cost, discusses the present condition and problem of our country's tax collection and administration cost, and puts forward some specific thoughts and suggestions.

本文以税收实践为基础，结合税收征管成本的有关理论，论述了当前我国税收征管成本的现状和问题，并提出具体的工作思路和建议。

In order to eliminate the loss caused by failure of implementing tax planning, the paper points out that enterprises should face the existing risk, firmly build up risk consciousness and set up efficient risk controlling system so as to take measures in time.

指出企业在开展税收筹划活动时，应正视风险的客观存在，牢固树立风险意识，建立有效的风险控制系统，以便及时采取对策，消除或减少税收筹划失败带来的损失。

On the basis of the assumption of cost leadership of tax collection, the paper discusses optimization of China's tax organization structure and analyzes whether China's state tax bureau and local tax bureau will be unitized, which is widely discussed.

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题，并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。

Secondly, drawing on foreign experience and practices of fiscal policies for SMEs, based on small and medium enterprises in Wuxi area, especially high-tech enterprise system of tax incentives, the paper puts forward countermeasures and suggestions.

其次，本文在借鉴国外的中小企业财税政策经验和做法的基础上，对无锡地区中小企业，特别是高新技术企业税收优惠政策体系提出了对策建议。

Starting from the necessity of the tax planning, this paper probes into the tax planning from the basic ideas and methods of the tax planning, and the conditions of guaranteeing the success of the tax planning, etc.

以纳税筹划的必要性为出发点，从纳税筹划的基本思路和方法以及确保纳税筹划成功的条件等几个方面对纳税筹划进行了探讨。

Therefore, from existed surface phenomenon of the pharmaceutical sales industry& Tax difficult, the paper pointed out the problems of both the tax authority and tax owner, also the undesirable consequence.

因此本文从医药销售行业存在的表面现象&税款征收困难入手，指出征税机关、纳税业主双方存在的问题，并造成了怎样不良的后果。

Aiming at the process of tax work, the paper analyses system function, designs system structure, programs system codes and compiles system function modules, realizes the integration tax query and telephone declaration flow.

针对税务工作业务，分析了系统功能，设计了系统结构，编写了对应的功能模块，实现了综合税务查询流程和报税流程。

Aiming to study the effect of enterprise's scale and location on actual tax burden, this paper analyzes the correlations between enterprise's scale as well as location and actual tax burden.

分别对企业实际税收负担与企业规模及企业所处区域进行了相关性分析，旨在研究企业规模及所处区域对企业税收负担的影响。

The second chapter presents the customs and duties on the basic situation and domestic situation of customs tax prediction, this paper expounds the necessity of the excise tax forecasting.

第二章介绍了海关及关税的基本情况及国内海关税收预测的现状，阐述了海关税收预测的必要性。

From the reform of basic content of fuel tax reform, this paper analyzed the impact of the tax, tax on fuel and the reform of fuel oil tax on four industries.

本文从燃油税改革基本内容入手，分析了燃油税的税负、征收及燃油税改革对四大行业的影响。

By analyzing the existing problems in resources tax system, the paper proposes some conception to reform and better our resources tax system in order to promote our economy sustainable development.

通过剖析我国资源税制度现存的弊端，提出改革与完善我国资源税收制度的设想，以期促进我国的经济走可持续发展之路。

Focusing on the forestry tax reform, the paper illustrates the connection of revenue and forestry economy and puts forward some constructive ideas.

文章讨论了林业税费改革的意义，从理论和实践两方面系统研究税收与林业经济发展的关系，提出构建科学合理的林业税费体系。

The reformed scheme of value-added tax system in this paper will helps bring the lever adjustment of tax into play.

本文所提出的增值税税制改革方案，将更有利于在社会主义经济体制下发挥税收的杠杆调节作用。

Using a general equilibrium model with incomplete markets and interest tax, this paper studies the effect of interest tax on equilibrium interest rate. We find that the existence of interest tax results in a lower equilibrium capital stock and higher interest rate in the economy.

通过建立具有利息税的不完全市场一般均衡模型对中国均衡利率和均衡资本进行分析，我们可以看到，利息税使得储蓄更低而利率更高。

Based on the results of researching double dividend effects of fuel tax, this paper finds that when the additional tax revenue was subsidized to factors income where lessening distortion in the factor market, the effects of both dividends are highly significant.

燃油税率的双重红利研究中发现，当新增税收完全补贴给要素收入，减少要素市场扭曲时，第一重红利和第二重红利的效果均非常显著。