1.
On Current Tax Idea of China--Establishment of Idea on Credit and Debt of Tax;
论中国当前税收观念——税收债权债务观念的确立
2.
Probing into some traditional conceptions of the taxation law relations in our country;
对我国税收法律关系中的一些传统观念之检讨
3.
The new law of the tax levy and administration has strengthened the view to serve the taxpayer.
我国新的税收征管法进一步强化了为纳税人服务的观念。
4.
On Tax, GDP and Tax Burden;
税收收入、GDP及我国宏观税负分析
5.
Relation between Revenue Flexibility and Macroscopic Revenue Burden;
试论税收弹性与宏观税负的数量关系
6.
The Constitutional Ideas of the Revenue Legislation--With Reference to Article 88 of the Law of Administration of Tax Collection;
税收立法中的宪政理念——以《税收征收管理法》第88条为例
7.
Current Tax Revenue Status and Taxation System Reform;
当前的税收形势与税制改革——“税收专家分析会2004/2005”观点综述
8.
Progressive tax rate, as a major concept in The Taxation, is frequently used in income tax.
累进税率是税收学中一个非常重要的概念，在所得税中经常使用。
9.
On Developing studerts Sense of Taxes in Elementary Education;
论基础教育阶段学生税赋观念的培养
10.
The objective reason for tax avoidance is the weakness of laws related to taxation itself.
避税形成的客观原因是税收法律本身的漏洞。
11.
Research on Tax Planning and Taxation System in M&A in China;
我国企业并购中的税收筹划与宏观税制研究
12.
On the Unity of the Coordination of Tax Categories and the Reasonable Distribution of Micro-tax Burden;
税种协调与微观税收负担合理分配的统一论
13.
The Empirical Study on Micro Tax Burden--The Application of Peer Tax Burden
微观税收负担的实证研究——同业税负模型的应用
14.
On Tax Policy Orientation under the Guidance of Scientific Development Thoughts;
论科学发展观指导下的税收政策取向
15.
On Current Macro-regulatory Policies of Tax in Real Estate;
当前房地产业宏观调控税收政策评述
16.
An Analysis on Tax Synergy of Corporate Mergers and Acquisitions;
公司并购的税收协同效应及观点分析
17.
Rational Choice and Optimal Approach of Macro Tax Burden Level in China;
我国宏观税收负担水平的选择和优化
18.
Evidence Study on China s Macro-taxation Burden;
我国宏观税收负担:实证分析与思考