Constructing of a personal income tax utility function solves the optimal of tax capacity of personal income tax by extremal method .

构建了个人所得 税的总效用 函数，通过极值问题求解个人所得税收入能力的最优点。

The first section from both the positive side and negative side analyzes the nine factors affecting the individual income tax function orientation of our country .

第一节从正反两方面分析了影响了我国个人所得 税 职能定位的九项因素。

The measures are equal to tax cuts in function according to Liu Zuo head of the administration 's Taxation Research Institute who revealed the plans at a tax forum Wednesday .

“这项措施的基本 功能等同于 减税”， 国家 税务总局税务研究院的主任刘作说，他在星期三的一个税务论坛上公布了这个计划。

In addition the estate tax can also function in the heritage quantity and its tax price through income effect and price effect and then influence the preference and motivation of giving subjects .

此外，遗产 税也同样会通过收入效应和价格效应 作用于遗产额和遗产的税收价格，影响捐赠主体的偏好和动机。

The collection scope of Individual Income Tax is too narrow to play the part of tax adjustment function better ;

个人所得税的征收范围窄，不利于发挥 税收的调节 作用； 费用 扣除标准的 设定不合理；

First detriment and reason analysis of tax arrears A great amount of tax arrears not only affects the increase of total income and the expedition of income progress but also affects tax control function into effective play .

第一部分，分析了欠税存在的危害及原因。欠税的大量存在，不仅影响收入总量的增长和收入进度的加快，同时也影响了 税收调控 作用的有效发挥。

The tax system design of our current individual salary income tax limits the function of our individual salary income tax .

我国现行个人工资薪金所得 税的税制设计，在一定程度上制约着其 功能的发挥。

Theoretically as a kind of property tax real property tax has the function of modifying the distribution of personal wealth .

物业 税是一种财产税，因而在理论上具有调节贫富差距的公平 功能。

With the strengthening of the tax audit function the more obvious the more comprehensive involving all aspects of tax work .

随着 税务稽查 职能的强化，其综合性也越显突出，涉及到税务工作的方方面面。

It has the distribution of income tax and macro-control function can handle social inequality and so on a series of social problems and to economic operation economic justice and social fairness problem therefore to safeguard social and economic tax of the firm .

正是 税收具有收入分配和宏观调控等 职能，能够办理社会分配不公等一系列社会问题，有助于经济运行，因此，税收有助于保障经济和社会的稳固。

In order to prevent the loss of tax income and increase consumption tax 's function of adjustment functions it is essential to change the links of paying taxes from productive link to retail link to standard the basis of calculation tax .

改价内税为价外税，增加其透明度；将消费 税的纳税环节由生产环节调整为零售环节，规范其计税依据，以防止税收的流失，增强消费 税的调节 功能。

Therefore the way to reduce tax cost should be sought for tax efficiency should be improved and tax function should be given full play .

为此，应多方面寻求降低税收成本的途径，逐步提高税收工作效率，充分发挥 税收 的 职能 作用。

The first step is to estimate the tax reaction function and the existence of inter-provincial tax competition is confirmed mainly in the form of tax mimicking .

第一步，估计 税负反应 函数，证实了省际间税收竞争的存在性，并且主要以税收模仿的形式存在着。

However with many kinds of factors influencing the tax policy does not well in the industrial structure adjustment . The tax policy function and the policy potential also need the further excavation .

然而在实践中，受多种因素的影响，税收政策在促进产业结构调整方面的 应有 功能未得到充分、有效的 发挥， 税收政策 作用和政策潜力还有待进一步的挖掘。

Tax-controlled tills is a kind of legal seriousness and not destructive with tax register function .

税控收款机是一种具有法律严肃性和不可破坏性的带有 计税 功能的收款机。

It is necessary to construct a harmonious society exerting tax function on income redistribution in order to realize tax equity and upgrade social equity .

发挥 税收的收入分配 职能，维护和实现税收公平，提升社会公平程度，是构建和谐社会的需要。

In different historical period the conotation of tax function are different .

税收 职能是不断演化发展的。

Reflection about how to hold tax function and action within opening market economy

开放的市场经济中如何把握 税收 职能作用的思考

Dividing the tax deducing function of the special VAT invoice s ;

分流增值 税专用发票扣 税 作用；

Firstly in order to establish a base for the following study the article introduces some essential theories such as the theory of tax criterion the optimal income tax theory the theory of tax function etc.

文章首先对建立个人所得税的基本理论，如税收原则理论，最适课税理论和 税收 功能理论进行了概述，为下文的分析研究提供理论基础。

Countries in the world are based on their own development and changes constantly improving and modifying their tax structure . In order to make tax structure mode conforms to our country national condition Play the national tax function .

各国都在根据自身的发展变化不断地完善和修正税收结构，以期制定符合本国国情的税收结构模式从而发挥国家的 税收 功能。

Therefore it is the key of reinforced circulation tax macro-control function to perfect it further .

因此，进一步完善流转 税制，是强化流转 税宏观调控 功能的关键。

Besides the existence this essay also draws the conclusion that the optimal income tax function is lowers semicontinuous on a closed subset of the Hilbert space .

除了存在性，本文还得出了最优收入 税 函数在Hilbert空间的一个闭子集上是下半连续的结论。

By building personal income tax utility function including social cost-benefit function the problem of the optimal tax capacity of personal income tax turn into question of the utility function for solving extremum problem . 4 .

通过收益函数与成本函数，建立了个人所得 税的社会总效用 函数，将个人所得税收入能力的最优问题转化为求解总效用函数的极值问题，从而确定个人所得税最优收入能力点的数理条件。

Income gap of residents in our country expand caused by many reasons . among them . tax adjustment function does not give full utilize is an extremely important reasons .

造成我国居民收入差距扩大的原因有很多，其中没有充分发挥 税收的调节 功能，是一个极其重要的原因。

The fifth Part of the full text of the key combined with the above analysis puts forward the resource tax reform proposals hoping to better play its tax adjustment function the development of circular economy play a positive role in promoting .

第五部分是全文的重点，结合上述的分析，提出了资源税改革的建议，希望能够更好的发挥其 税收调节的 功能，对循环经济的发展起到积极的推动作用。

On Strengthen Circulation Tax Macro-control Function

强化流转 税宏观调控 功能初探

Thus it is strongly required that in tax source management more attention be paid to getting to know tax function and the realization of tax objective from the respective of the relation between tax and economy than to the analysis of the tax statistics which is obtained as planned .

这就要求税源管理不能局限于税收计划完成进度的分析数据，更应注重从税收经济关系角度认识 税收 职能和目标的实现程度。