Munera publica

to the principles of taxation administration in western countries,it is necessary for China to establish "public taxation" principles,in which "public taxation" is the soul;with "respecting .

在我国社会主义市场经济的初步建立和发展的背景下,在构建成的公共财政基本框架下,借鉴西方国家的治税理念,应确立以“社会公众的税收”理念为灵魂,以“保护纳税人权利、服务纳税人”和“税收法治”的理念为本质特征的我国自己的“公共税收”治税理念。

By analyzing some subjects on tax,construction,interest and price in Shushu Jiuzhang(Mathematical Treatise in Nine Chapters),the principal work and results of this paper are as follows: (1) The reasons for not dividing integer part from fraction part in levying taxes of "xia shui zhe bo"and "he mai zhe bo" in "Hu Shui Yi Ge".

通过分析《数书九章》中有关赋税、建筑、利息及物价题目 ,主要解决以下问题 :第一、“户税移割”题中夏税折帛及和买折帛没有分为整匹 (即本色 )和畸零两部分征纳的原因 ;第二、“楼橹功料”题中建筑所用的木料的具体尺寸在计算时并没有用到的原因 ;第三、对“推求典本”题中“月息利二分二厘”的理解 ;第四、有关物价题目中的某些物品价格的货币表示标准。

Zhuxi s views on taxation,his firm attitude against heavy tax and his continuous efforts to stem any additional taxes all indicate the evolution of his thoughts that help contribute to the formation of Huang Zongxi s Law.

朱熹的赋税思想,和他在从政实践中激烈反对各种苛捐杂税的坚定态度,以及他为杜绝产生新的“杂派”的可能所作出的努力,实际上已经成为催生“黄宗羲定律”脱颖而出的思想萌芽。

Western Han Dynasty period, the state revenue mainly relies on tax revenue , which Tianzu also accounting for a large proportion.

国家赋税收入的种类，也由汉初的田租、口赋、更赋、关市税、山泽税等几大项，扩大到武帝时期的人头税、财产税(收益税)、消费税、专卖收入等很多类，税源之多，税目之广，财政的充实，是秦代以前各代所不能比的。

The Comparasion Between Chinese and Western Taxation Administration;

中西治税理念比较及借鉴——兼议我国公共财政框架下“公共税收”治税理念的确立

To approve taxation and public expenditure;

(三)批准税收和公共开支；

A collector of public taxes or tolls in the ancient Roman Empire.

税吏古罗马帝国收取公共税或通行税的人

Special Tax Revenue on Public Transport,Study of the Realization of Urban Public Transport Priority;

征收公共交通专项税收实现城市公交优先

Tax revenue falls, putting more stress on public budgets.

税收锐减，让公共预算更加吃紧。

Taxation can be defined as a system of raising pubic revenue.

税制可被定义成积累公共收入的制度。

The Tax Collection Idea from the Public Goods Perspective;

公共物品视角下的税收征管思路分析

Some Reflection on the Establishment of a System of Public Finance and Taxation;

构建公共财政下税收体系的若干思考

The government claws back the money used for public welfare in the form of tax

政府用税收的形式弥补了用于公共福利的钱。

Governments can also raise public savings by increased taxation.

政府也可以用增加税收的办法提高公共积累。

Study on Mechanism of Supplies with Public Products and Tax Policy from Government;

公共产品供给机制和政府税收政策研究

On Local Taxation System within the Frame of Public Finance;

论公共财政框架下的我国地方税收体系

Discussion on Some Tax Revenue Issues Based on the Public Financial Framework;

基于公共财政框架的若干税收问题探讨

Private Supply of Public Good and Voluntary Payment;

从公共产品的私人供给看税收的自愿缴纳

On Setting up the Tax System in the Public Finance;

如何构建符合公共财政要求的税收制度

An Analysis on the Tax s Encouraging Mechanism of Showing Preferences for Public Good;

公共产品偏好显示的税收激励机制分析

The Study of Optimizing Tax Service Based on the New Public Management Theory

基于新公共管理理论的税收服务优化问题研究

Rational Choices of Taxation Policy for Public Crisis Mangement in China Goverment

我国公共危机管理中税收政策的理性选择