A new theoretical paper in the Journal of Public Economics even suggests that a tax on junk food could increase obesity, especially among physically active people.
公共经济学杂志中的一篇新的理论性论文甚至指出：对垃圾食品征税可能会增加肥胖人群，特别是增加那些积极锻炼的人当中的肥胖现象。
If the mandate is to manage all tax submissions electronically (and it soon will be), then the IRS information manager is faced with the problem of converting the paper forms to electronic.
如果要求以电子方式管理所有税务提交(很快就会有这样的要求)，则IRS信息管理人员将面对将报表从纸张形式转换为电子形式的问题。
Recall what Obama Sr. said in his 1965 paper: There is no tax rate too high, and even a 100% rate is justified under certain circumstances.
回忆一下1965年，老奥巴马在他的论文里写过的话：根本没有过高的税率，在某些情况下，即便100%的税收也是合理的。
Although many people take advantage of direct electronic submission of tax forms, a substantial amount of people still mail their paper forms to the IRS office.
虽然许多人利用纳税申报表的直接电子提交方式，但有大量的人仍然向IRS办公室邮寄纸张形式的报表。
In a 1998 paper, he ran two simulations of the Canadian economy's response to a tax rise.
在1998年的一篇论文里，他曾两次模拟加拿大经济对增税的反应。
To qualify for the tax credit, paper companies started adding diesel fuel to “black liquor”, a pulp-making byproduct that they were already using to generate electricity on its own.
而造纸企业正是利用了这项法案，在“黑液”中加入柴油。黑液是纸浆生产中的一种副产品，造纸厂早已用它来发电。
Like ours, the focus of their paper is on the impact of the tax benefits of employee stock options on capital structure and debt policy.
和我们论文相似，他们论文的焦点也是员工股票选择权的税收优惠对资本结构和债务政策的影响。
Or paper: seven years of back tax files, marriage and divorce papers, birth certificates, vehicle registrations, passports, insurance policies, Social Security CARDS, and so forth.
还有纸质物品：过时7年的税收文件、结婚和离婚文件、出生证明、车辆登记证、护照、保险单、社保卡等等。
In this paper, for the enterprise income tax and value added tax and business tax preferential policies to farmers cooperatives interrelated analysis, put forward a series of policy recommendations.
本文对于企业所得税如何与增值税和营业税涉及农民合作社的优惠政策相互衔接加以分析，提出一系列政策建议。
In this paper, a deep analysis was made from five angles on the design of China's social security tax system based on the traditional four-principle rule.
本文在分析我国社会保障税制设计应遵循四个原则的基础上，就该税制要素设计的五个重要方面问题进行了详细研讨。
In this paper, some of the theory and more substantive practice of tax planning of fixed assets were discussed.
本文主要对固定资产税务筹划的有关理论和固定资产多环节的筹划实务进行了探讨。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
Stamp duty is a tax on a range of paper and electronic transactions. Also known as transfer duty or general duty, these taxes vary across states and territories.
印花税是对文件和电子交易征收的税种。同样为人知晓的还有过户税或普通关税，这些税种因州和地区的不同而不同。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
In China, by comparing the primary economic index, my paper shows the present condition of regional economic disparity, also, it analyses the tax factors that expand the regional disparity.
通过主要经济指标的比较，阐述了我国地区经济差距的现状，并对造成地区经济差距扩大的税收因素进行了详细分析。
This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.
本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。
Finally, the paper puts forward some Suggestions about how to impose value-added tax and income tax on agriculture.
最后，文章还就如何对农业征收增值税、所得税提出有针对性的设想和方案。
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。
This paper analyses the effective tax rate and the effect of the favorable policy, and then puts forward a suggestion concerning China's taxation policy on FDI.
文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述，然后依此分析了我国涉外税收政策中存在的问题，并相应提出了自己的建议。
This paper particularizes the actuality of intellectual property tax in us, Japan, France and Britain to use for reference.
本文列举了美国、日本、法国和英国等发达国家知识产权税收的现状以资借鉴。
This paper takes a theoretic analysis on how tax policy facilitates water resource saving and protection.
本文对税收促进水资源节约和保护的作用方式进行了理论分析。
This paper, starting from analysis of the problems of tax deputy at present, discusses how to play the role better.
本文从目前税务代理存在的问题出发，对如何更好地发挥其作用进行了探讨。
Therefore, this paper introduces environment tax variable to utility function and makes experiential analysis by building a panel data model in the coastal area in Jiangsu province.
对此，将环境税收引入效用函数进行数理分析，并以江苏沿海区域为例，构建面板数据模型进行实证研究。
With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion.
鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。
This paper makes deep discussion on the competency of tax revenue, suitable laws for tax collection, and management methods for tax revenue, etc.
文章围绕电子税收的管辖权、征税适用法律及税收管理办法等问题，进行了较为深入的讨论。
This paper analyses the tax incidence and the influence of the labor supply elasticity on it.
本文分析了工薪税的税收归宿和劳动供给弹性的影响。
The fourth chapter of this paper makes comparative analysis of private schools of tax policy in different periods.
本文第四章对我国不同时期非公办学校的税收政策进行了比较分析。
The fourth chapter of this paper makes comparative analysis of private schools of tax policy in different periods.
本文第四章对我国不同时期非公办学校的税收政策进行了比较分析。
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