闲言税语

I like to pay taxes.Withthem,I buy civilization. 我喜欢纳税。交了税,我可以购买文明。     

Local fiscal distress and investment efficiency of local SOEs

In this paper, we use A-share listed firms between 2002 and 2010 to investigate the relationship between local fiscal distress and the investment efficiency of local SOEs, along with the effect of corporate tax payments on this relationship. We find a positive relationship between the extent of local SOEs' overinvestment and the fiscal distress of the corresponding local government where the enterprise and this relationship become stronger for firms that pay fewer taxes. The pattern of underinvestment among local SOEs was in contrast,and these relationships do not exist for non-SOEs or central SOEs. Moreover,we find that expanding a firm's investment scale leads to an increase in total taxes paid, including income and turnover taxes, which further result in more local fiscal revenue. Overall, we conclude that local governments have an incentive to increase fiscal revenue when faced with fiscal distress by raising the investment scale of local SOEs and that the incentives and effects of such interventions appear to be stronger among firms that contribute less to local fiscal revenue.ó 2013 Production and hosting by Elsevier B.V. on behalf of China Journal of Accounting Research. Founded by Sun Yat-sen University and City University of Hong Kong.     

Geithner： US to take action on “dramatic scale”

Nick went to see grandmother with his father. In the train Nick often put his head out of the window.His father said, “Nick, keep still! Don＇t put your head out of the window!” But Nick went on putting his head out of the window.     

Memory--美国经典音乐剧《猫》赏析

"Memory, turn your face to the moonlight. Let your memory lead you.Open up, enter in. If you find there the meaning of what happiness is. Then a new life will begin……" 每当听到这首歌,尘封的记忆就会被带到很久远的年代,想起曾经经受的痛苦与挫折,想起曾经拥有的幸福,或许今天我们所想的、所写的,对于明天来说就是一种记忆罢.     

闲言税语

Born free…Taxed to Death.生而自由……纳税至死。Taxes grow without rain.没有雨水滋润,税赋照样增长。Tariff: A scale of taxes onimports, designed to protect thedomestic producer against thegreed of his consumer.关税:一个对进口商品收税的天平,用以保护国内制造     

Tips for life

You will receive a body. You may like it or hate it, but it will be yours for as long as you live. How you take care of it or fail to take care of it can make an enormous difference in the quality of your life.     

Top Ten Destination for New Year Celebration （Ⅰ）

Las Vegas, America Sin City gets just a little bit more debauched （if that were possible） as the strip is pedestrianized for a massive party, complete with fireworks, sound and light shows, and more clubs than you could visit in a dozen trips. Hundreds of thousands of revelers turn up in the evening, and you can be sure the party is going to isn＇t called Sin City for nothing fireworks display will grab your get a little crazy -- it At midnight, a massive attention. And for once, it＇s cool to drink on the streets; everyone else will be doing it.     

闲言税语

There are two distinct classes of men... those who pay taxes and those who receive and live upon taxes.     

Accounting research in banking–A review

<正>1.Why carry out accounting research in the banking industry?1.1.Why focus on the banking industry?The banking industry is critically important to national an...     

The Millennium Development Goals are not optional

An artist asked the gallery owner if there had been any interest in his paintings currently on display.＂I＇ve got good news and bad news,＂ the owner replied. ＂The good news is that a gentleman inquired about your work and wondered if it would appreciate in value after yourdeath. When I told him it would, he bought all fifteen of your paintings.＂     

Bill Gates: 10 rules of life

1.Life is not fair,get used to it.2.The world won’t care about your self-esteem.The world will expect you to accomplish something before you feel good about yourself.3.You will not make40thousand dollars a     

My thoughts are with you all

It’s all fine and dandy to say that your heart is crying, or that you are praying for those people that are affected in this disaster. That doesn’t help them. If you want to help, donate!     

Ten Classic Rules on Life of Bill Gates

Life is not fair get used to it.The world won’t care about your self-esteem. The world will expect you to accomplish something before you feel good about yourself. You will not make 40 thousand dollars a year right out of high school. You won’t be a vice president with a car     

闹言税语

As a cop, the IRS has tobalance customer service andlaw enforcement. Stated an-other way, the agency’smotto could be: “We’reyour friend. But if you pushthat friendship too far, we’ll ruin your life and then throwyou in jail.”国内收入局作为警察机构,必     

RIDDLES

①What are the most difficult ships to conquer?②What is the smallest bridge in the world?③What question can never be answered by“yes”?④What room can no one enter?⑤What kind of boat is like a knife?⑥Why are the letter G and letter S in“gloves”clos     

AN INTRODUCTION TO AUDITING审计概述

Dependable information is essential to the very existence of our society.Reliable accounting and financial reporting aid society in allocating resources in an efficient manner.The contribution of the independent auditor is to provide credibility to information.The credibility added to the information by auditors actually reduces the decision maker'S risk.To be more precise,the auditors reduce information risk,which iS the risk that the financial information USed to make a decision is materially misstated.     

开证行提货担保后是否还有权拒付？

某国内银行出口信用证项下寄单，开证行收到单据后在七个工作日内发出拒付报：late shipment，并称：“hold the documents at your risks and disposal”该国内银行收到拒付电后针对不符点及时进行了反驳，随后开证行又发报称：“We are returning the documents to you by DHL with ref no…”就在收到退单报的几天后，寄单行的客户得知申请人竟然已凭开证行签发的提货担保书（Letter of Guarantee）提货。     

用市场化的金融工具去偿还体制欠账-本刊记者唐冰开访国务院发展研究中心副局长、研究员

In the process of reconstruction of the old industry base in theNortheast there must be people to bear the cost of system transfer. Thiscost should be. and must be laid on the government. However this doesnot mean the government should give the funds directly to enterprises orindividuals, but to pay the systematic debts by using financial tools inthe market. In another word. the government is naturally the bill payerfor the transfer cost.     

Weather Predict

Alm crew was on location deep in the desert.One day an old Indian went up to the director and said"Tomorrow rain."The next day it rained.A week later the Indian went up to the director and said"Tomorrow storm."The next day there was a hailstorm."This Indian is incredible."said the director.He told his secretary to hire the Indian to predict the weather.     

iPhone, New Smartphone Champion in China

The shock wave caused by the Apple iPhone has been spreading from the U.S. to China at an unbelievable rate. Savvy entrepreneurs have been purchasing hundreds of thousands of iPhones in the U.S. and Europe, then ＂cracking＂ the operating system to allow the device to be used on any GSM network. According to China Mobile, there were about 400,000 cracked iPhones using its cellular network service at the end of 2007, representing one out of every 10 iPhone shipments announced officially by Apple. We have never doubted that the iPhone will achieve greater success than iPod in China if Apple teams with China Mobile to launch its Chinese version. There are two reasons. Firstly, different from the U.S. where the smartphone market is fairly limited, appealing primarily to business users, the smartphone market in China, though, is an entertainmentoriented individual consumer market,