【正文】 m nothing if not that! In his text he expounds on the idea that one must give their life a purpose. And that is the true topic of this entry. These last four years have been so easy: teach for a grand total of six hours a week, and the rest of my time is mine. Since I39。s cultural foray overseas, has been widely panned by its home audience. Retitled Empresses in the Palace, the American version has been shortened from its original 76 episodes at 45 minutes each, to six 90minute episodes. The quick pacing threw off many native viewers, who are accustomed to a more leisurely daytimesoapstyle narrative rhythm. (Chinese TV stations would run two or three episodes every day.) I did not finish the fulllength version and found the truncated one not difficult to follow. What39。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。只有這樣，才能改變企業(yè)偷漏稅現(xiàn)象泛濫的現(xiàn)狀，維護(hù)國家的經(jīng)濟(jì)基礎(chǔ)。首先，充分利用各種宣傳媒體，并結(jié)合具體工作實際，全方位、多渠道、深入持久地開展稅收法規(guī)宣傳。有聚財為國、執(zhí)法為民、服務(wù)發(fā)展的政治思想，有嚴(yán)于律己、廉潔奉公的政治道德，有忠于職守、秉公辦事的政治素養(yǎng)，有掌握科學(xué)理論的政治能力。在稅收征收管理技術(shù)創(chuàng)新中，要注意技術(shù)創(chuàng)新與傳統(tǒng)人工管理的銜接與配合，既要充分發(fā)揮技術(shù)創(chuàng)新的作用，同時又要積極謀求與傳統(tǒng)人工管理的最佳結(jié)合方式，強化“人機結(jié)合”管理模式，加大對納稅人相關(guān)信息的技術(shù)采集和控制能力。 （4）引入懲罰函數(shù)，設(shè)計納稅人主動納稅的激勵相容機制。在我們的調(diào)查中，發(fā)現(xiàn)稅務(wù)機關(guān)對某些大型國有企業(yè)的偷稅行為總是內(nèi)部處理，怕公開給企業(yè)造成負(fù)面影響，影響企業(yè)效益。因此針對這一現(xiàn)象，我們相應(yīng)地采取了一系列的解決對策。據(jù)1997年4月16日《法制日報》載，一項民意調(diào)查顯示：在我國公民當(dāng)中，認(rèn)為自己截止目前納過稅的僅占20％（多為個體勞動者），而從未納過稅的竟占80％；認(rèn)為納稅與自己毫不相干的占35％，有一定關(guān)系的占25％，較為密切的占22％，密不可分的占18％。因此，提高征稅人員的管理水平、業(yè)務(wù)素質(zhì)也是十分迫切的要求。增值稅違法案件中，有許多偷稅人就是利用各地方缺少聯(lián)系，信息封閉，這也是使本來環(huán)環(huán)相扣的增值稅，如今成了所有稅中違法比例最大的一個原因。國有企業(yè)財務(wù)體系比較健全，規(guī)章制度比較嚴(yán)格，所以偷逃稅比例相對其它集體企業(yè)、私營企業(yè)都要來得低。（1）我國兩套稅務(wù)機構(gòu)既在征管范圍上存在交叉，又在具體稅種的征收上存在交叉，于是同一企業(yè)面臨不同部門的征稅，形成多頭管理，造成實際工作中監(jiān)督職能削弱。他們瞄準(zhǔn)增值稅發(fā)票、運輸發(fā)票含金量高的特點，支付手續(xù)費購進(jìn)增值稅發(fā)票或運輸發(fā)票抵扣進(jìn)項稅額、虛列成本。該類偷稅手段嚴(yán)重攪亂了正常的經(jīng)濟(jì)秩序，極易引起行業(yè)間不正當(dāng)競爭。本文以目前企業(yè)偷漏稅的手段和產(chǎn)生的原因為切入點，由此提出了相應(yīng)的防范偷漏稅款的有效措施，以便能夠較好地運用于實際，降低應(yīng)稅企業(yè)偷稅漏稅的可能性，還廣大納稅人一個公平、合理、清潔的納稅環(huán)境，以維護(hù)我國國民經(jīng)濟(jì)的健康發(fā)展。2001年[5 ]王武 蕭建。對改進(jìn)稅收征管工作,解決偷稅漏稅問題的探討[J]。三、 參考文獻(xiàn) 二、內(nèi)容摘要稅收支撐著政府的正常運轉(zhuǎn)，依法納稅是公民應(yīng)盡的義務(wù)。從偷漏稅的新特點看開展稅收大檢查的必要性[J]。1986年12期[4 ]馮希山。廈門大學(xué)。 1．企業(yè)偷漏稅的主要手段 　 當(dāng)今社會，不少企業(yè)能奉公守法，靠生產(chǎn)經(jīng)營獲得合法利潤，還有一些比較好的單位，能自覺正確核算成本，并通過成本分析，料、工、費變化狀況，從而達(dá)到改善經(jīng)營管理、降低成本、爭取最大利潤。 ，鋌而走險少數(shù)不法分子居心叵測，得寸進(jìn)尺，對于銷售體外循環(huán)不開票部分，另向他人代開增值稅發(fā)票，從中收取開票手續(xù)費，既使得自己企業(yè)進(jìn)銷平衡，又使得受票方少繳了增值稅、企業(yè)所得稅，造成國家稅收的大量流失。因此，我從以下幾個方面對我國企業(yè)的偷漏稅產(chǎn)生的原因進(jìn)行闡述，以便采用更好的解決對策?；槌杀靖?，效率低。，形成不統(tǒng)一、封閉式局面現(xiàn)在，全國大部分省、市、地區(qū)均已開始使用計算機，逐步取代手工操作，但發(fā)展水平各地區(qū)極不平衡。業(yè)務(wù)素質(zhì)的提高是傳遞稅法信息、執(zhí)行稅收任務(wù)的要求，同時也是對潛在逃稅人有力的威懾。再加上“人情稅、關(guān)系稅”，地方政府從自身利益出發(fā)，都使懲罰的力度遠(yuǎn)遠(yuǎn)不夠。從而“稅、貨、貸、利”的順序被顛倒了。因此： 　 （1）應(yīng)該樹立起稅法不容侵犯的絕對權(quán)威， 必須進(jìn)一步強化稅務(wù)機關(guān)打擊偷漏稅活動的執(zhí)法權(quán)。并可判處5年監(jiān)禁。增強稅制自動的反偷漏稅的功能。　隨著社會主義市場經(jīng)濟(jì)體制的建立，財政支出管理改革已成為加強財政管理的關(guān)鍵環(huán) 節(jié)，強化財政支出管理，就必須要研究財政的投入和產(chǎn)出，講求財政支出的效益和效率。充分利用各種信息資料及日常檢查了解的情況，加強對納稅戶生產(chǎn)經(jīng)營情況和納稅申報真實性的分析評估，結(jié)合計算機中靜態(tài)信息，全面掌握稅源增減變化情況，減少因“疏于管理”所導(dǎo)致的涉稅違法案件發(fā)生，力求使稅收征收管理技術(shù)創(chuàng)新的積極作用和先進(jìn)性得以充分發(fā)揮。（4）業(yè)務(wù)素質(zhì)過硬。最后，稅務(wù)機關(guān)要充分利用國家授予的執(zhí)法權(quán)力，規(guī)范稅收執(zhí)法規(guī)范，加大稅收執(zhí)法力度，達(dá)到依法治稅的目的。s Shaanxi province pass through a stop on the ancient Silk Road, Gansu39。s Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupe39。s own path. He urges the reader to find rectitude and lead a moral life. He professes that, only by being self reliant, as opposed to relying on the government and being dictated to by society, can one begin leading a decent and purposeful life. He avers that such a life is the only life worth living. I agree with him. This essay was written during a time of social upheaval in America, and it is rather odd that Emerson authored it, as he was a part of the upper crust of society at the time. It just so happened that he looked around him, at the indolence and the wantonness of the people in his circle。 work lives easier, but I simply could not digest the fact that that was my sole purpose in life. With no family to support, I was the sole beneficiary of my employment: the paycheck, the benefits, the incentives and the rewards were mine alone. Not much of a purpose in being selfserving, is there? While I was a student, I felt I was leading a purposeful life. Learning new things, broadening my horizon