税收英文论文题目

先是英文，后是中文Along with the reform of economic system, China's tax system has gradually improved, from the introduction of VAT, and today the production-based value-added tax into a consumption-type VAT, the reform of China's economic system from a planned economy to a market economy excessive, and the gradual process of converging with the world.In the tax system reform, "tax reform" is not the focus of reform, but it has also become a matter of great concern to us, and on this issue there is a great difference between us. Most people see a lot of local governments as a result of the fact that indiscriminate collection of fees, it is proposed to "charge" means to "taxes." But I think the tax system in China is not perfect, can not be "charging" system completely abolished, it is China's national conditions, it should be first "charge" to standardize and rationalize the tax system to be perfect, and then gradually this mature "fee" to "tax."First, the current "fee" may not be changed to "tax", but need to regulate the reasons for this:1, is the reform of the tax system which, it is still a lot of problemsWith the economic and social development, the state functions continuously enriched and expanded on the one hand, the performance of social life for the country to provide the social basis of the conditions, safety conditions and just conditions, stability conditions and the expansion of the development of the field conditions, on the other hand showed market countries to make up for deficiencies in the various interventions made and efforts. And the expansion of government functions will inevitably lead to the growth of public expenditure. Growing public expenditure, the corresponding size of government funding to expand and increase revenue. Traditional government dependent on tax revenue, while fixed while revenue from GovernmentIncome was fairly stable, but can not guarantee the growth of public expenditure with a corresponding growth. At the same time, the tax efficiency of the funding limitations, this end, the Government need to increase the means of income, including fees and charges.In addition to government revenue, the tax also has the regulating income distribution, and control the functions of economic behavior; and function, and that is the only fee income. Although the tax needs to follow the Government regulating the economy of operation, the government hopes to move the direction of development, but in many cases on the one hand, the development of the economy at the expense of the cost of the development on the other hand, this is the Government does not want to see but inevitable. Function only of income charges of tax effect of these can be avoided, more close to the principle of revenue neutral.In addition, tax efficiency is relatively low, fees more efficient. We hear in everyday life is the most tax evasion and other issues, rather than evasion charges, missed charges, on the contrary more than fees, the phenomenon of more serious charges. For the Government, of course, better revenue, only the higher income in order to enable the Government to expand its spending, increase social investment and stimulate economic development. But some consumers do not understand the true role of taxation, and they sometimes can not directly enjoy the benefits of tax revenue, so they do not want to take the initiative to payTax, which mainly reflected in the high-income groups, such as private entrepreneurs, sports stars, such as literature and art, and their difficult to calculate the gray income, which significantly reduced our tax revenues. However, because the charges can be brought to consumers feel the benefits of direct, so they prefer not to pay tax.2, China's growing乱收费现象Tax must be based on national tax law, and often there is no legal basis for charges. China's current situation is, government functions and departments in accordance with the law or national policy requires the approval of fees and charges less, and the various departments and local government authority for approval of fees and charges, and therefore there will be some unreasonable charges. However, this phenomenon is not caused by its own fees, but the ultra vires acts of government departments, as well as ineffective monitoring. Administrative division of China's more complicated, each region has its own development characteristics, and it should not be a uniform tax rules, which also charges the need for flexibility to complement the Government's revenue.China's tax system introduced in 1994 reform program, the situation in practice, there are two main characteristics: First, it has to some extent, the basic elements of a modern tax system, as defined in accordance with the requirements of the tax system in power, divided into taxes, divided into the central taxes and local tax collection agencies, etc.; Second, it retains some traces of a lump sum system, such as tax revenue is still divided into such parts. Therefore, China's current reform of the tax system is not yet in place, it is only set up the basic framework of a tax system, with standardized and thorough tax system there is a big gap. It is precisely because of sub -Tax reform is far from perfect, resulting in some local governments were responsible for doing everything possible "loopholes" to乱收费现象becoming more and more serious, charge the tax reforms become increasingly difficult. Therefore, if not from the system and the system should be perfected and reform, but just based on the clean-up charges, will be replaced by a number of tax payments, and that the existing fees and charges can only be carried out clean-up and reform, and no cure for disorder of the system charge the root causes, namely, palliative. As a result of China's tax system does not fundamentally solve the problem of power, property rights, tax rights, and local tax authority, issues such as transfer payments, so when the revenue shortfall, the new fees will be in local government and departments produce, to meet the They need a variety of expenditures.In addition, strict supervision and the absence of severe punitive measures is the result of "indiscriminate collection of fees," the phenomenon of the important reasons for the increasingly rampant. Many local governments to make up for lack of tax revenue, by virtue of his power in the areas of unreasonable charges, and these phenomena can not react in a timely manner to the central, so central and local monitoring can not be achieved, not to mention punitive measures to stop the.Second, radical arbitrary collection of fees and tax reform to improve SuggestionsAlthough the tax and fee there are some differences between, but we is not hard to see the greatest common denominator between them is that we can provide revenue for the government, precisely because of this, so that resulted in tax and fees linked to . In fact, tax payments can be seen as a variation of genetic and, in particular, in practice more difficult to draw a line between the two. It is precisely because of tax charges are genetic, it is necessary to achieve "tax and fee diversion" is not easy; It is precisely because of the tax charges of variation, in order to "clean up levies and establish the tax," "unity of taxes and fees" is also difficult to of; It is precisely because of the tax costs of genetic andVariation, which should be tax reform, which charges it is very difficult to retain; the same as the fee is tax and the genetic variation, costs tax connotation it is difficult to draw the boundaries, through radical tax reform, "indiscriminate collection of fees" is also very difficult, but we can through the following methods to gradually standardize the charges:1, continue to improve the country's political system and reform the tax systemChina's central and local governments with the power of the property must be symmetrical, the two ranges will be very difficult for some local governmentsTo achieve a fiscal balance, this will inevitably lead to "arbitrary collection of fees," the existence of the phenomenon. Therefore, we have to continue to improve the tax system reform, the central and local authorities with a clear separation of powers. In the division of powers, the central government is mainly responsible for national security, foreign affairs and the functioning of the central state organs requirements, adjusting the economic structure, coordinating regional development, and implementation of macroeconomic regulation and control, as well as the expenses required for the direct management by the central development expenditures; and local finance in the region is mainly responsible for the functioning of financial institutions, as well as the region's economy by spending, the cause of development expenditures. The property is zoned inPoints would be to protect national rights and interests necessary for the implementation of macroeconomic regulation and control of taxes into a central tax; will be directly related to economic development with the main types are divided into central and local governments to share tax; may be suitable to the local tax collection and management is divided into local taxes, and enrich local taxes, taxes, increase local tax revenues.In addition, China's tax revenue collection and management should be strengthened to learn foreign advanced management methods, such as the United States personal income tax on the income declaration system implemented, that is, to declare personal income citizens of the two opportunities, if we find that the second is still making false declarations will be given to severely disposal. Similar to the system there are many in foreign countries. At present, China's industrialization and technological innovations are moving with the world, at the same time we have to absorb some from abroad to adapt to China's national conditions and can improve the efficiency of management practices. Only in this way canIn achieving rapid economic growth while ensuring social stability, reduce the gap between rich and poor, income and other aspects of effective use of common development. However, the only effective collection and management system is not enough, in the absence of a reasonable division of the taxes on the majority of the people can not be recognized, tax collection and management still can not continue.2, to strengthen supervision and management feesAs the analysis above, we have no way in the existing system completely resolved under the conditions of the situation of arbitrary collection of fees, but we can do is to charge a number of supervisory measures taken by itself, such as monitoring and supervision by public opinion the masses so that the general consumer and the general media to become supervisors, government departments in time to the higher fees reflect the situation of the area. In addition, a number of punitive measures would also like to develop and increase the cost of arbitrary collection of fees. When the local government found no profit from the chaos in charge, the charge will gradually become a legitimate and a reasonable increase in government revenue of an effective method.To sum up, our country is currently in the process of tax reform should not be "charging" fully to "tax", the reform should focus on standardizing the fees, so that "charge" as a "tax" effective complement to, rather than illusion of financial reforms at one go, only regulate the fees and charges, taxes can be gradually improved to achieve "cost" to "tax."伴随着经济体制的改革，我国的税收制度也在逐步完善，从增殖税的开征，到今天由生产型增殖税转变为消费型增殖税，这些改革都标志着我国经济体制由计划经济向市场经济过度，并逐渐与世界接轨的过程。 在税收制度改革中，“费改税”虽然不是改革的焦点，但它也成为一个大家非常关注的问题，并且在这一问题上存在着很大的分歧。多数人由于看到很多地方政府乱收费的事实，所以建议将“收费”的手段改为“收税”。但我认为中国目前的税收制度还不够完善，不能将“收费”制度完全废除，就我国国情来说，应当先将“收费”规范化、合理化，待税收制度完善后，再逐渐将这种成熟的“费”改为“税”。 一、我国目前“费”未必改为“税”，但需规范的原因： 1、税收制度正在改革当中，但其本身仍然存在很多问题 随着经济和社会的发展，国家职能不断丰富、不断扩大，一方面表现为国家为社会生活提供的社会基础条件、安全条件、公正条件、稳定条件和发展条件的领域扩大，另一方面表现为国家为弥补市场缺陷所做出的种种干预和努力。而政府职能的扩大必然导致公共支出的增长。公共支出的不断增长，相应的需要政府扩大筹资规模，增加财政收入。政府传统的财政收入依赖于税收，而税收的固定性虽然能使政府获得相当稳定的收入，但却不能保证其随公共支出的增长而相应增长。同时，税收的筹资效率具有局限性，为此，政府有必要增加一些收入途径，其中包括收费。 除了为政府获取收入外，税收还具有调节收入分配，调控经济行为的功能；而收费的唯一功能便是获取收入。虽然税收可以根据政府需要来调节经济的运行，使其朝着政府希望的方向发展，但很多情况下经济一方面的发展是以牺牲另一方面的发展为代价的，这是政府不愿看到但又不可避免的。而只有收入功能的收费就可避免这些税收效应，更加接近税收中性的原则。 此外，税的征收效率比较低，费的征收效率比较高。我们在日常生活中最多听到的是逃税、漏税等问题，而不是逃费、漏费的问题，相反多收费、乱收费的现象比较严重。对政府而言，当然是财政收入越多越好，只有收入高了才能使政府扩大其支出，增加社会上的投资，刺激经济的发展。但是有些消费者不了解税收的真正作用，而且他们有时并不能直接享受到税收所带来的好处，因此，他们不愿主动交纳税款，这主要体现在高收入人群上，如私营企业主、文艺体育明星等，他们的灰色收入很难计算，这就大大减少了我们的税收收入。但是，由于收费给消费者带来了可感受的直接的好处，所以他们更偏好于交费而不是交税。 2、我国的乱收费现象日益严重 税必须以国家税法为依据，而费往往没有法律依据。中国的现状是，政府职能部门依照法律或国家政策规定审批的收费项目少，而各部门和地方政府越权审批的收费项目多，因此会出现一些不合理收费。但造成这一现象的并非收费本身，而在于政府部门的越权行为以及监管不严。中国的行政区域划分比较复杂，每个地区都有自己的发展特点，所以不可能实行统一的规则来进行税收，因而还需要具有灵活性的收费来补充政府的财政收入。 我国1994年出台的分税制改革方案，从实践的情况来看有两个主要特点：一是它在一定程度上具有现代分税制的基本内容，如按分税制的要求界定事权、划分税种、分设中央税和地方税、征管机构等；二是它保留了一些包干体制的痕迹，如仍实行部分税收收入分成等。因此，我国目前的分税制改革还不是很到位，它只是建立了分税制的一个基本框架，与规范的、彻底的分税制还有很大差距。正因为分税制改革的不完善，导致有的地方政府负责人千方百计“钻空子”，使乱收费现象日趋严重，费税改革日趋艰难。因此，如果不从制度和体制上加以完善和改革，而仅仅立足于清理收费，将一些费改为税，那只能对现存的收费进行清理和改革，而不能根治乱收费的体制根源，即治标不治本。由于我国税收体制没有从根本上解决事权、财权、税权，及地方税收权限、转移支付等问题，所以当税收不足时，新的收费还会在地方政府和各部门中产生，用于满足他们的各种支出需要。 此外，监管不严和没有严厉的惩罚措施也是造成“乱收费”现象日益猖獗的重要原因。很多地方政府为弥补税收收入不足，凭借自己的权力在地方进行不合理收费，而这些现象又不能及时地反应到中央，所以中央对地方的监管不能实现，就更不用说采取惩罚措施加以制止了。 二、根治乱收费、完善税费改革的几点建议 虽然，税与费之间存在着一些差别，但我们不难看出它们之间的最大共同点就是可以为政府提供财政收入，正是因为这点，使税与费产生了千丝万缕的联系。实际上，费可以看作是税的遗传和变异，尤其在实践中二者更加难以划清界限。正因为费是税的遗传，要做到“税费分流”是不容易的；正因为费又是税的变异，要做到“清费立税”、“税费合一”也是难以办到的；正因为费是税的遗传和变异，要做到哪些费改税，哪些费保留是相当困难的；同样因为费是税的遗传和变异，费税内涵的界限难以划清，想通过费改税根治“乱收费”也是很难的，但我们可以通过以下方法逐步规范收费： 1、 继续完善我国政治体制和税收制度的改革 我国中央和地方政府的财权与事权一定要对称，两者不等，就会使一些地方政府很难 实现收支平衡，这样必然导致“乱收费”现象的存在。因此，我们还要继续完善分税制改革，将中央和地方的事权与财权明确分开。其中在事权的划分上，中央财政主要承担国家安全 、外交和中央国家机关运转所需经费，调整国民经济结构、协调地区发展、实施宏观调控所必需的支出以及由中央直接管理的事业发展支出；而地方财政主要承担本地区财政机关运转所需支出以及本地区经济、事业发展所需支出。在财权的划分上，将维护国家权益，实施宏观调控所必需的税种划分为中央税；将同经济发展直接相关的主要税种划分为中央与地方共享税；将适合地方征管的税种划分为地方税，并充实地方税税种，增加地方税收入。 此外，我国应当加强税收的征管，学习外国先进的管理方法，如美国对个人所得税实行的收入申报制度，即给公民两次申报个人收入的机会，如果发现第二次仍虚假申报，将给予严厉处置。类似的这种体制在国外还有很多。目前，我国的工业化、技术创新等方面正逐步与世界接轨，同时我们也要从国外吸收一些适应中国国情并能提高工作效率的管理方法。只有这样，才能在实现经济高速增长的同时，保证社会稳定、贫富差距缩短、收入得到有效利用等其他方面共同发展。然而，仅有有效的征管制度也是不够的，如果没有合理的税种划分，就不能得到广大人民的认同，税收征管依然不能进行下去。 2、加强对收费的监督和管理 正如前面所分析的，我们没有办法在现存的体制条件下彻底解决乱收费的状况，但我们可以做到的就是针对收费本身采取一些监督措施，如群众监督和舆论监督，让广大消费者和广大媒体成为监督人员，及时向上级政府部门反映所在地区的收费情况。此外，还要制定一些惩罚措施，加大乱收费的成本。当地方政府发现从乱收费中无利可图时，收费将逐渐成为合法、合理地增加政府财政收入的一种有效方法。 综上所述，我国目前在税费改革过程中，不应将“收费”完全改为“收税”，改革的重点应该放在规范收费上，让“收费”成为“收税”的有效补充，而不能幻想财政改革的一步到位，只有规范了收费，完善了收税才能逐步实现“费”改“税”。

提供一些经济类毕业论文的题目，供参考。1、企业全面预算应用研究。2、企业内控制度与方法研究3、东西部上市公司绩效比较研究4、上市公司行业绩效比较研究5、重庆市上市公司绩效比较研究6、上市公司会计信息披露改进研究7、新旧会计准则下上市公司财务信息差异研究8、企业管理费用、财务费用、销售费用与企业绩效关系研究9、上市公司财务控制与公司治理关系研究10、财务管理或管理会计理论与方法的应用研究11、完善上市公司股权结构的对策分析12、上市公司股权结构成因分析13、上市公司募集资金流向分析14、上市公司融资方式的选择分析15、中国上市公司融资行为分析16、企业财务风险预警与控制分析17、高校财务运作模式分析18、高等教育投入体制改革分析20、集团财务集权管理模式分析21、上市公司资本结构优化探讨--XX行业的分析22、上市公司股利政策研究23、上市公司募集资金变更投向分析24、上市公司质量评价指标体系研究25、上市公司融资结构研究研究26、国有企业财务评价指标体系探讨27、内部控制制度的评价研究28、上市公司内部控制信息披露分析29、上市公司内部控制环境分析30、企业内部控制与会计监管31、银行中间业务在中小城市的推广策略分析32、运用战略管理会计理论对实例的分析（三个）33、运用价值链分析法对实例的分析34、运用波士顿矩阵对实例的分析35、运用SWOT法对实例的分析36、个人投资理财方式比较37、上市公司的财务报告分析方法分析41、上市公司利益相关者治理机制及其实现途经探析42、上市公司资金募集方式及资金流向分析43、国有企业股权结构的成因与多元化改革的新思路44、中国上市公司盈余管理的制度背景与行为初探45、试论企业并购的价值创造与衡量46.新旧企业所得税法对比分析47.鼓励自主创新税收政策研究48.建立节约型社会的税收政策研究49.新企业所得税法的反避税措施50.预约定价制度研究51.反资本弱化避税52.完善我国资源税收制度的思考53.建立我国绿色税收制度的探讨54.对我国就业税收问题的研究55.新企业所得税法的制度创新财务管理1、基于市场经济的个人理财规划探析2、传统文化与企业理财观3、无形资产与企业核心竞争力的构建4、财会交叉学科与创新分析5、试论私人理财规划及职业发展前景6、试论基于管理视角的财务管理框架7、试论基于会计视角的财务管理框架8、试论基于金融视角的财务管理框架9、试论新形势下财会职业形象设计10、试论和谐社会观下的财务指标评价11、试论企业生产与运作管理会计的构建12、试论企业集团一元与多元财务战略评价13、试论企业集团持股模式与管理控制14、试论企业集团核心编造下的财务指标的建立绿色贸易1．浅谈绿色税收2．环境税收的国际经验与我国环境税构想3．税务会计与财务会计差异分析4．避税规制研究5．财务管理中企业所得税的纳税筹划6。我国增值税法的完善7．我国房产税制的改革8．国外纳税人保护制度比较研究及其对我国的启示9．香港物业税基本制度及其对我国的借鉴意义10．我国开征遗产税的思考11．税收筹划在企业管理中的应用12．西方国家环境税的发展及启示13．我国个人所得税法的完善14．税收优先权研究15．税收风险控制分析16．税收筹划与政府反避税17．试探企业管理中的增值税筹划18．国际纳税筹划方法与风险防范措施公司治理1、独立董事背景与公司经营绩效关系分析2、内部控制与企业价值相关性分析3、公司治理结构与公司绩效的关系分析4、对我国企业高比例短期借款与高比例现金流量同时存在的原因分析5、新资产减值准则对财务分析的影响公司上市1、论上市公司的盈利质量2、企业财务危机预警体系3、企业价值评估方法的比较分析4、论企业并购中的融资问题5、股权分置下的上市公司融资行为6、论上市公司的股利政策选择内部控制1、大学生个人理财意识及财商教育研究分析2、财务策略分析3、企业内控环境缺陷与完善4、企业信息披露与企业业绩关系分析5、中小企业融资担保问题分析公司1、公司治理结构与独立董事2、企业所得税改革3、论我国个人信用体系的构建4、对社会信用构建的思考5、上市公司信息披露体系研究

[1] 李晓永. 纳税筹划的风险与收益分析[J]财会月刊, 2007,(33) .[2] 盖地,钱桂萍. 试论税务筹划的非税成本及其规避[J]当代财经, 2005,(12) .[3] 麻晓艳. 税收筹划的风险与控制[J]福建税务, 2001,(12) .[4] 胡俊坤. 税收筹划要注意风险的防范[J]福建税务, 2002,(12) .[5] 刘芳. 浅析企业税务筹划的技巧及风险防范[J]经济师, 2006,(03) .[6] 王珍义. 税收筹划的风险及其防范[J]经济问题, 2004,(01) .[7] 桂高平. 税收筹划的风险及其控制[J]审计与理财, 2007,(01) .[8] 郭梅,张凤英. 纳税筹划失败的原因及对策[J]会计之友(下旬刊), 2007,(11) .[9] 张秋艳. 浅析企业税务筹划的风险及防范[J]会计之友(中旬刊), 2007,(07) .[10] 陈琼. 纳税筹划风险的理性思考[J]财会研究, 2005,(07) .[11] 梁文涛. 混合销售与兼营行为的纳税筹划[J]企业管理, 2008,(07) .[12] 王逢宝,雷定安,赵瑜婷. 浅谈企业税收筹划风险及其对策[J]商场现代化, 2006,(32) .[13] 张新平. 税务筹划的博弈分析[J]审计月刊, 2004,(12) .[14] 董德志. 企业税务筹划的风险与防范[J]冶金财会, 2007,(05) .西文参考文献 共找到 9 条[1] Rober D.Gordon. Tax Planning Handbook .1982, .[2] W. I. Sinclair. Allied Dunbar Tax Guide .Longman Professional and Business Communications Division Longman Group Limited, 1985, .[3] Jefe A Schenepper. Income Tax Planning Under the New Law [J] .USA Today, 2001, (9) :27 .[4] IBFD. International Tax Glossary .Amsterdam: IBFD, 1988, :67 .[5] W.B.Meigs,&R.F. Accounting .New York: Harvard Business School Press, 1989, :738 .[6] Jack Mintz,Michael Smart. Income shifting , Investment and tax competition:theory and evidence from provincial taxation In Canada .Journal of Public Economics, 2004, (6) .[7] Steven Howard Smith. Tax Accounting Choice:The Costs of Corporate Tax aggressiveness .The Axizona State University, Aug 2000, .[8] Sharon Kay. An Investigation of Tax and Non Tax Incentives of Relocation Decisions .Texas A&M University, 1997, .[9] N.J.Xawawwy. Personal Investment and Tax Planning .Macmillan Publishing Corporation, .

你好，本人从事英语翻译多年，有很多现成英语文献，也可以帮您翻译，希望可以给你帮忙

楼上的不对！用的是翻译机！[Subject] government subsidies Accounting Standards Interpretation and accounting practices Abstract government subsidy more larger impact on enterprises, government subsidies for the introduction of standardized solve its problems However, in reality, this understanding of the guidelines is vastly different articles based on the latest "enterprise accounting principles on" government subsidies to the concept, characters and the main form of value-added tax and accounting treatment, such as tax incentives for research, resolved the question of how to correctly understand the benefits accounting standards and specific practical problems. Key words : government subsidies; Accounting; VAT; Tax return; tax incentives [Subject] [Abstract] [Key words : 这才是正解！