It is obvious that tax revenue is important to the development of a country . tax evasion crime is one of the most typical and most extensive crimes of all kinds of crimes involving tax revenue . that is the reason why chinese criminal law put tax evasion crime on the top of the chapter about tax revenue crimes . along with the revision of criminal legislation , the determination of tax evasion crime has been further enhanced theoretically and practically . however , in practice , the amount of crimes is still increasing , and the methods of crimes are updated , seriously damaging the national system of tax collection and control and impacting the virtuous cycle of economic development 偷税罪是一种古老的犯罪,人类自有国家起,税收也就随之产生,由于税收的无偿性与个体的逐利性之间的矛盾,少缴税款或企图不缴税款是人们的一种较为普遍的心理态度,从这个意义上说,自有国家和税收产生之日起,偷税与国家的反偷税就一直存在,国家运用国家机器对严重的偷税行为进行制裁也是必然。如今偷税罪已经成为税收经济领域中发案面最广、发案率最高,造成国家税款流失最多的犯罪之一。
In the traditional theory about mnc , the essence thought is exploiting the virtuous cycle of advantage and innovation in a home - base cluster and then following a sequential path from strength in the home market to global leadership that is called the global projection model . based on this model , the internationalization consist of three steps : step 1 在传统跨国公司理论中,跨国公司国际化经营的基本思路是在母国产业集群中形成所有权优势,然后通过国际化经营在全球推广之,这也就是我们所谓的传统跨国公司的全球推广模式( globalprojectionmodel ) 。
Nice humanism spirit , good scientific spirit and great innovative spirit can enhance symptomatic reading method , while the enhancement of symptomatic reading method can promote the cultivation of humanism spirit , scientific spirit and innovative spirit . hence it is advantageous to the formation of a virtuous cycle of the students " development . we should make an effort to accelerate the formation of this virtuous cycle so that it can promote the development of students " individuality and implementation of the goals of quality education 良好的人文精神、科学精神和创新精神可以有利地强化学生的征候式阅读方式,而征候式阅读方式的强化则反过来促进了学生的人文精神、科学精神和创新精神的培养,由此形成了这样一个有利于学生发展的良性循环,我们应该尽力促使这一良性循环的形成,以促进学生的个性发展和素质教育目标落实。
In order to realize the transformation of science and technology achievements , american universities have adopted a series of effective strategies , which include the increase of research investment , the establishment of special supervision organization for transformation of science and technology achievements and intellectual property , the formation of a virtuous cycle of transformation of science and technology achievements through political guidance 摘要美国高校为实现科技成果转化,采取了一系列行之有效的策略,其中包括加大研究经费投入,设置专门的成果转化及知识产权管理机构,通过政策引导等方式建立一个良性的科技成果转化的循环体系。
And by being able to offer a better education , the university can attract better students . by being able to attract better students , the university can in turn attract better teachers . by being able to attract better teachers , the university can in turn attract even better students , both locally and around the world , thus setting the university on to a virtuous cycle of continual endogenous improvement 只要能够提供更优质的教育,大学就可以吸引更高水准的学生;有了高水准的学生,大学就可以吸引更好的教师;有了更好的教师,就进一步可以吸引本地和海内外水准更高的学生,形成一个良性循环,不断进步。