zhongguojiaoyukexueyanjiuyuanjichujiaoyuyanjiusuofuyanjiuyuan niunansen：zhegeyuanyinjishijiyujiaoyuzhengcezhixingguochengdangzhongdewenti，tongshiyeshifazhandangzhongdejieduanxingwenti，genbenshanghaishijiaoyugonglihuadeguannianwenti。zhaoshengluanxiangdeyingxiangheweihaishiquanfangmiande，ruguozhexiezhaoshengluanxiangdebudaoyouxiaoezhi，birushuo“qiajianzhaosheng”、weiguibianxiangshoufeideng，youkenengdaozhiyixiefazhanqianlimeiyoubeijifa，huozheshuojiatingjingjitiaojianbutaihaodexuesheng，shiqulejinrutabengaijinrudexuexiaodejihui。zheweifanleyiwujiaoyudegongyishuxing，gengzhongyaodeshihuijinyibujiajujiaoyuneijuan，shibufenjiachanghexueshengweilenadaogenghaodefenshuertourudaliangdeshijianjingli，zhexieshijianjinglibenlaikeyiyonglaiduanlianshenti、fazhanxingqu、jinxingshehuijiaowang，yijishenducanyudaojiatingshenghuodangzhong，zhexiedoubeixiaohaodiaole，tazaigenbenshangyingxiangdaodeshihaizidequanmianfazhanhechangyuanfazhan。

　　1。 youhuajianhuaquyufenlei：baochixianyouquyufenleikuangjia，jixuhuafenyi、er、sanleiquyu，duiquanshidaolutingcheweijidongchetingfangfuwushishifenquyuchabiehuashoufei。quxiaoyi、erleiquyuneideyijidaoluheerjidaoludehuafenxingshi；quxiaosanleiquyuqufenzhinengjifei、rengongjifeideshoufeileibie；quxiaodaoluteshushiduantingcheweideshoufeileibie。　　携程数据显示，今年一季度，可免签入境中国的新加坡游客同比增长10倍，马来西亚游客同比增长9倍，法国、西班牙、泰国游客均同比增长约4倍。 端午小长假期间，平台入境游订单量同比增长115%。来自美国、英国、澳大利亚、韩国和马来西亚的游客最多。

　(　)　(　)据(ju)官(guan)网(wang)介(jie)绍(shao)，(，)四(si)川(chuan)绵(mian)阳(yang)是(shi)我(wo)国(guo)重(zhong)要(yao)国(guo)防(fang)军(jun)工(gong)和(he)科(ke)研(yan)生(sheng)产(chan)基(ji)地(di)，(，)邓(deng)稼(jia)先(xian)、(、)于(yu)敏(min)等(deng)9(9)位(wei)“(“)两(liang)弹(dan)一(yi)星(xing)”(”)元(yuan)勋(xun)和(he)成(cheng)千(qian)上(shang)万(wan)的(de)科(ke)技(ji)精(jing)英(ying)在(zai)这(zhe)里(li)“(“)干(gan)惊(jing)天(tian)动(dong)地(di)事(shi)、(、)做(zuo)隐(yin)姓(xing)埋(mai)名(ming)人(ren)”(”)。(。) 「彼にとってはね」　　dier，zhongguojingjicongtouziladongmoshixiangxiaofeizhudaomoshizhuanxing，danzheyiguochengfeichangnan，congjutidecaizhengzhichujiegoulaikan，bingmeiyoumingxianzengjiaxiaofeidebizhong，baokuozaishehuibaozhangfangmiandetouru、minshengfangmiandetouru，touruyalijiaoda，xiaofeideshifangdongnengbuzu。

　　携程集团副总裁秦静认为，随着这一政策的施行，将加速中国与澳大利亚之间的旅游交流及经贸互动。同时，政策也将惠及在澳大利亚生活的逾百万华人华侨，使得他们回国探亲或旅游的过程更为简便顺畅。秦静指出，作为亚太地区的重要国家，中国与澳大利亚在经济上具有高度的互补性，合作潜力巨大，未来也期盼在旅游领域激发更强劲的合作动力。　(　)　(　)上(shang)述(shu)两(liang)起(qi)事(shi)件(jian)，(，)引(yin)起(qi)了(le)一(yi)些(xie)企(qi)业(ye)人(ren)士(shi)的(de)担(dan)忧(you)。(。)这(zhe)些(xie)担(dan)忧(you)包(bao)括(kuo)是(shi)否(fou)存(cun)在(zai)全(quan)国(guo)性(xing)查(zha)税(shui)，(，)不(bu)少(shao)企(qi)业(ye)担(dan)忧(you)如(ru)果(guo)倒(dao)查(zha)多(duo)年(nian)需(xu)要(yao)补(bu)税(shui)，(，)这(zhe)对(dui)于(yu)经(jing)营(ying)困(kun)难(nan)的(de)当(dang)下(xia)无(wu)疑(yi)是(shi)“(“)雪(xue)上(shang)加(jia)霜(shuang)”(”)。(。)

　　中央要求谋划新一轮财税改革，税制改革是重头戏，未来增值税、消费税、个税等主要税种还将有进一步改革举措。笔者呼吁，在税收征管不断强化的同时，为促进企业、个人实际税负维持在合理水平，未来税制改革应当统筹考虑降低名义税率。

　　tongzhihaiyaoqiuqianghuajianduguanli。difanggongyehexinxihuazhuguanbumenhuitongyouguanbumenfuzebenquyuneiduanqueyaopinhejicaizhongxuanyaopindeshengchanchubeijiancegongzuo，zuzhiqiyebaosongxiangguanshuju，shenheshujudewanzhengxing、zhunquexing，qianghuaduiyaopinzhiliangjiandujianzha，ducushengchanqiyeluoshianzhaocaigouxieyizulianggonghuohetingchanbaogaozeren。duiweianyaoqiuzhixingdeqiye，shiqingyuyiyuetanbingyaoqiuxianqizhenggai。（wan） 　　要解决这一问题，放松税收征管并非良策，因为这不仅涉及税务机关工作人员渎职问题，也影响社会公平，毕竟各地税务机关征管力度不一，将影响企业公平竞争，有违全国统一大市场构建。

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