hanzhongjianjiaoyiqian，zhongguozaihanchukoupaixingbangzhongpaimingdi15，dangshimeiguopaizaibangshou，hanguoduimeichukoueweiduihuade18.5bei。jianjiaodangniande1992nian，zhongguodepaixingpanshengzhidi6，1993nianpaidi4，1996nianpaidi3，2001nianpaidi2，2003nianchaoguomeiguozhanjubangshou，cihou20nianyizhibaochidiyiweizhi。

　　yishihubeizhijiangjiuyegufenyouxiangongsibeiyaoqiubushui8500wanyuan，yinzhebishuikuanbeizhuisuzhi1994nian，shideshuiwu“daozha30nian”chengweiyulunjiaodian。ershiningbobohuihuagongkejigufenyouxiangongsi3yuefenshoudaodangdishuiwuyaoqiubushui5yiyuandetongzhi，zuijinqiyexuanbutingchan。　　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。

　(　)　(　)参(can)与(yu)运(yun)营(ying)北(bei)京(jing)奥(ao)林(lin)匹(pi)克(ke)森(sen)林(lin)公(gong)园(yuan)西(xi)畔(pan)的(de)国(guo)家(jia)网(wang)球(qiu)中(zhong)心(xin)两(liang)片(pian)红(hong)土(tu)网(wang)球(qiu)场(chang)地(di)的(de)维(wei)宁(ning)体(ti)育(yu)创(chuang)始(shi)人(ren)、(、)C(C)E(E)O(O)纪(ji)宁(ning)8(8)日(ri)告(gao)诉(su)《(《)环(huan)球(qiu)时(shi)报(bao)》(》)记(ji)者(zhe)：(：)“(“)本(ben)就(jiu)稀(xi)缺(que)的(de)网(wang)球(qiu)场(chang)馆(guan)在(zai)郑(zheng)钦(qin)文(wen)夺(duo)冠(guan)后(hou)变(bian)得(de)更(geng)加(jia)炙(zhi)手(shou)可(ke)热(re)，(，)现(xian)在(zai)根(gen)本(ben)都(dou)约(yue)不(bu)上(shang)。(。)”(”) 「でも私c朝の7時半ごろの電車で長野にいっちゃうんです。」　　shijiejingjiluntanguanwang17rikanwencheng，zhongguoyichengweiquanqiuzuidadediandongqicheshichang，zhongguocheqishengchandediandongqichezhanquanqiudiandongqichezongchanliangdeyibanyishang。erzaizheyishichangshang，mofeiheqitafenxishirenwei，meiguocheqidangxiahennandidangzhongguozizhupinpaideshili。mofeishuo，xiaofeizhexianzaiduizhongguozizhupinpaide“zhongchengdu”henqiang，youqishizaimeiguoduizhongguodiandongqichezhengshouchaoguo100%deguanshuihou，zhezhong“zhongchengdu”kenenghuibiandegengjiaqianglie。

　　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。　(　)　(　)面(mian)对(dui)美(mei)国(guo)及(ji)盟(meng)友(you)在(zai)中(zhong)国(guo)家(jia)门(men)口(kou)的(de)频(pin)繁(fan)挑(tiao)衅(xin)，(，)中(zhong)方(fang)应(ying)如(ru)何(he)反(fan)应(ying)？(？)宋(song)忠(zhong)平(ping)认(ren)为(wei)，(，)一(yi)些(xie)国(guo)家(jia)在(zai)中(zhong)国(guo)周(zhou)边(bian)派(pai)舰(jian)机(ji)进(jin)行(xing)抵(di)近(jin)侦(zhen)察(cha)，(，)试(shi)图(tu)达(da)到(dao)搜(sou)集(ji)某(mou)些(xie)重(zhong)要(yao)军(jun)事(shi)情(qing)报(bao)的(de)目(mu)的(de)，(，)中(zhong)方(fang)必(bi)然(ran)要(yao)抵(di)近(jin)拦(lan)截(jie)，(，)让(rang)对(dui)方(fang)的(de)图(tu)谋(mou)无(wu)法(fa)得(de)逞(cheng)。(。)同(tong)时(shi)我(wo)们(men)要(yao)对(dui)那(na)些(xie)不(bu)怀(huai)好(hao)意(yi)在(zai)中(zhong)国(guo)周(zhou)边(bian)抵(di)近(jin)侦(zhen)察(cha)的(de)舰(jian)机(ji)设(she)立(li)“(“)不(bu)安(an)全(quan)区(qu)”(”)，(，)以(yi)此(ci)维(wei)护(hu)中(zhong)国(guo)的(de)国(guo)家(jia)主(zhu)权(quan)和(he)安(an)全(quan)。(。)

　　中国驻英国使馆发言人13日表示，英方有关制裁是没有国际法依据的单边主义行径，中方坚决反对，已向英方提出严正交涉。英国政府罔顾国内国际民意，不断火上浇油，助长战事延绵不绝、生灵涂炭，致使和平更加遥遥无期。

　　raner，1997nian4yue，feilvbinyigaiqilingtufanweibubaokuohuangyandaodelichang，duizhongguowuxiandianyundongxiehuizuzhideguojilianheyeyuwuxiandiantanxianduizaihuangyandaodetanxianhuodongjinxinggenzong、jianshiheganrao，shenzhibugulishishishi，shengchenghuangyandaozaifeilvbinzhuzhangde200hailizhuanshujingjiqunei，yincishi“feilvbinlingtu”。2009nian2yue17ri，feilvbinguohuitongguo9522haogongheguofaan，danfangmianjiangzhongguohuangyandaohenanshaqundaobufendaojiaohuaweifeilvbinlingtu。2012nian4yue10ri，feilvbinchudong“deer·pilaer”haojunjian，chuangruzhongguohuangyandaofujinhaiyu，duizaigaihaiyuzuoyedezhongguoyumin、yuchuanshishifeifazhuakoubingshiyiyanzhongfeirendaodaiyu，xuyitiaoqihuangyandaoshijian。 　　第三，新的台行政机构刚上路，即遇上立法机构改革风暴，尚无亮丽表现。再加上若干“部会”状况不少，屡成媒体议论焦点，如台内务主管部门、经济主管部门、“海委会”等。

汤念祖