他认为税收一体化意味着欧洲公民无论在哪里持有资金，他们都要交税，这也就减少了海外税收天堂的优势。
He thinks tax harmonisation means that European citizens will pay taxes wherever they hold their money, which strips away the advantage of offshore tax havens.
针对外部性的政策是通过税收和高速公路建设与土地利用的一体化规划，优化高速公路资源的合理配置。
Aimed at the external attribute, the policy is to optimize expressway resource collocation by tax and the integration planning of expressway construction and land utilization.
在全球经济一体化下，我国国际航运企业如何进行有效的税收筹划，是值得我们研究的课题。
Under economic globalization, how to planning effective in our nation international Marine enterprises will be a worth study topic.
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