youzhenduixingtishengjiaoyuduigaozhiliangfazhandezhichengli、gongxianli。jinyibujiaqiangkexuejiaoyu、gongchengjiaoyu，jiaqiangbajianchuangxinrencaizizhupeiyang，youdefangshipeiyangguojiazhanlverencaihejixujinquerencai，weijiejuewoguoguanjianhexinjishu“kabozi”wentitigongrencaizhicheng。shenrutuijin“shuangyiliu”jianshe，tuchupeiyangyiliurencai、chanchuyiliuchengguo，zengqiangfuwuguojiazhongdazhanlvehequyujingjishehuifazhannengli。jiakuaijiansheguojiazhanlvekejililiang，youlizhichenggaoshuipingkejiziliziqiang。goujianjiaoyufuwujingjishehuifazhanzhanlvexingeju，chuangxinbushenghuishangzhanlvehezuojizhi，tuidongxingchengyuguojiafazhanzhanlve、shengchanlibujuhechengzhenhuayaoqiuxiangshiyingdeduocengci、duoyanghuajiaoyufazhanxingaodi。

　　zaitigaozhengcejingzhunxinghetoumingdufangmian，zhongguominyingjingjiyanjiuhuichangwulishi、hengyinjinrongkejigufenyouxiangongsidongshichangjianghaoranzhuyidao，zhenduishejiminyingqiyeshengcunyufazhandetongdian、dudian、nandianwenti，《yijian》zhongdianduijiadarongzizhichilidu、jiangdirongzifengxian、wanshanchangtaihuayufangheqingliqiankuanjizhi、zhichizhengcezhidakuaixiangjizhidenggongzuojinxingxitongzhidao，jiangdadazengqiangfuwuminyingjingjidenengli，zhuliminyingqiyekuodazaishengchan，shixiantizhizengxiao。　　中国名义税负一直高于实际税负。所谓名义税负是指企业名义上该缴纳的税费。由于征管、企业对税法理解等原因，实际上企业不一定足额缴纳法律意义上的税费。

　(　)　(　)专(zhuan)家(jia)认(ren)为(wei)，(，)两(liang)张(zhang)“(“)同(tong)框(kuang)”(”)照(zhao)片(pian)虽(sui)然(ran)发(fa)生(sheng)在(zai)不(bu)同(tong)时(shi)间(jian)和(he)背(bei)景(jing)下(xia)，(，)“(“)当(dang)事(shi)主(zhu)角(jiao)”(”)和(he)针(zhen)对(dui)目(mu)标(biao)也(ye)并(bing)不(bu)同(tong)，(，)但(dan)有(you)三(san)个(ge)共(gong)通(tong)之(zhi)处(chu)：(：)首(shou)先(xian)两(liang)张(zhang)照(zhao)片(pian)释(shi)放(fang)出(chu)的(de)内(nei)涵(han)是(shi)相(xiang)同(tong)的(de)。(。)“(“)两(liang)张(zhang)照(zhao)片(pian)表(biao)明(ming)我(wo)们(men)对(dui)‘(‘)台(tai)独(du)’(’)挑(tiao)衅(xin)行(xing)径(jing)能(neng)够(gou)做(zuo)出(chu)坚(jian)定(ding)、(、)快(kuai)速(su)的(de)反(fan)应(ying)，(，)台(tai)周(zhou)边(bian)海(hai)域(yu)发(fa)生(sheng)的(de)一(yi)切(qie)事(shi)态(tai)都(dou)在(zai)我(wo)掌(zhang)握(wo)之(zhi)中(zhong)。(。)”(”)张(zhang)军(jun)社(she)表(biao)示(shi)，(，)其(qi)次(ci)，(，)两(liang)张(zhang)照(zhao)片(pian)的(de)共(gong)同(tong)点(dian)都(dou)是(shi)“(“)近(jin)”(”)，(，)并(bing)均(jun)有(you)所(suo)突(tu)破(po)，(，)福(fu)建(jian)海(hai)警(jing)执(zhi)法(fa)巡(xun)查(zha)进(jin)入(ru)了(le)所(suo)谓(wei)“(“)禁(jin)止(zhi)、(、)限(xian)制(zhi)水(shui)域(yu)”(”)，(，)而(er)解(jie)放(fang)军(jun)在(zai)台(tai)岛(dao)海(hai)空(kong)域(yu)进(jin)行(xing)演(yan)练(lian)，(，)打(da)破(po)了(le)台(tai)当(dang)局(ju)所(suo)谓(wei)“(“)海(hai)峡(xia)中(zhong)线(xian)”(”)的(de)说(shuo)法(fa)。(。)第(di)三(san)，(，)两(liang)张(zhang)照(zhao)片(pian)代(dai)表(biao)的(de)两(liang)次(ci)行(xing)动(dong)都(dou)是(shi)对(dui)台(tai)当(dang)局(ju)的(de)反(fan)制(zhi)，(，)也(ye)是(shi)严(yan)厉(li)警(jing)告(gao)。(。)福(fu)建(jian)海(hai)警(jing)2(2)5(5)日(ri)的(de)行(xing)动(dong)是(shi)针(zhen)对(dui)民(min)进(jin)党(dang)当(dang)局(ju)粗(cu)暴(bao)对(dui)待(dai)大(da)陆(lu)渔(yu)民(min)，(，)且(qie)升(sheng)高(gao)两(liang)岸(an)对(dui)抗(kang)，(，)伤(shang)害(hai)两(liang)岸(an)民(min)众(zhong)的(de)感(gan)情(qing)的(de)挑(tiao)衅(xin)行(xing)为(wei)；(；)2(2)0(0)2(2)2(2)年(nian)8(8)月(yue)，(，)解(jie)放(fang)军(jun)的(de)海(hai)空(kong)演(yan)练(lian)是(shi)针(zhen)对(dui) ( )“(“)台(tai)独(du)”(”)分(fen)裂(lie)势(shi)力(li)和(he)域(yu)外(wai)力(li)量(liang)的(de)警(jing)告(gao)。(。) 僕は飛行機で行った方が速いし楽ですよと勧めたのだがcレイコさんは汽車で行くと主張した。　　6yue14rishangwu，shuilibuzuzhikaizhankanghanzhuantihuishang，fenxiyanpanhuabeihuanghuaidengbeifangdiquhanqingxingshi，yaoqiujiriqi，shouhandiqushangyouhuanghe、haihe、huaiheliuyudekongzhixingshuikuquanbujinrukanghantiaodumoshi，jiadaxiaxieliuliang，baozhangkanghanyongshuixuqiu，quebaochengxiangjuminyinshuianquan，yijiguimohuayangzhihedashengchuyongshuianquan，quanlibaozhangguanqunongzuowushilingguangaiyongshui。6yue14ri15shi，shuilibujiangzhenduihenan、hebeideganhanfangyuyingjixiangyingtishengzhisanji，muqianweichizhenduishanxi、jiangsu、anhui、shandong、shanxi、gansu6shengdeganhanfangyusijiyingjixiangying，bingpaichulianggegongzuozuzhengzaiyixianzhidaokanghangongzuo。

　　事故属安全生产责任事故。事故发生后，西安市已成立事故调查组展开深入调查。西安市安委办要求西安市轨道交通集团要加强安全统筹管理，车辆调试方西安中车长客轨道有限公司要履行好主体责任，规范操作流程，认真举一反三，杜绝此类事故再次发生。　(　)　(　)路(lu)透(tou)社(she)1(1)3(3)日(ri)称(cheng)，(，)新(xin)制(zhi)裁(cai)包(bao)括(kuo)衡(heng)水(shui)元(yuan)展(zhan)贸(mao)易(yi)有(you)限(xian)公(gong)司(si)和(he)总(zong)部(bu)位(wei)于(yu)香(xiang)港(gang)的(de)恒(heng)邦(bang)微(wei)电(dian)子(zi)有(you)限(xian)公(gong)司(si)，(，)理(li)由(you)是(shi)它(ta)们(men)涉(she)嫌(xian)或(huo)曾(zeng)经(jing)参(can)与(yu)“(“)破(po)坏(huai)乌(wu)克(ke)兰(lan)稳(wen)定(ding)”(”)或(huo)“(“)破(po)坏(huai)或(huo)威(wei)胁(xie)乌(wu)克(ke)兰(lan)领(ling)土(tu)”(”)。(。)“(“)美(mei)国(guo)之(zhi)音(yin)”(”)称(cheng)，(，)衡(heng)水(shui)元(yuan)展(zhan)贸(mao)易(yi)有(you)限(xian)公(gong)司(si)和(he)香(xiang)港(gang)恒(heng)邦(bang)微(wei)电(dian)子(zi)有(you)限(xian)公(gong)司(si)此(ci)前(qian)已(yi)被(bei)美(mei)国(guo)财(cai)政(zheng)部(bu)制(zhi)裁(cai)过(guo)。(。)

　　近些年我们也能看到这些举措，中国推出大规模减税降费政策，有不少是长期执行的制度性政策。比如为消除重复征税，营业税改为增值税；增值税基本税率从17%降至13%；个人所得税也通过扩大税率级距、增加专项附加扣除、提高起征点，实际降低了税负；城镇职工基本养老保险单位缴费比例降至16%等。

　　tongyangdeyiwen，yeyinfalejizhedeguanzhu。jizhetiaozhafaxian，yixieyanxuejigoudazhe“gongyi”mingyi，gaojiashoumaidaliangshanzhijiaoyanxuexiangmu，jiagepubianzai8000yuan-11000yuan，gebiejiaoguidexiangmuzemaidaole40000yuan。erzhexieyanxuexiangmudexuanchuan“biaopei”shipinli，changchanghuiyoudaliangshandehaiziguangzhejiaoshenbeiganchaizoushanluyijiwatudou、shenghuozuofandengjingtou，jiecifangdabeiqingboqugongzhongtongqing。 　　详细剖析两个企业补税案例，也能一定程度上消除上述担忧。枝江酒业之所以被要求补缴8500万元消费税，直接原因是审计部门发现问题，税务部门据此执行。

李宗仁