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1·The second part is about the analysis of tax change and tax compliance.

第二部分，税制变迁与税收遵从的相关性分析。

2·Screen over tax paying with sincerity, the tax culture and tax compliance.

对诚信纳税和税收文化、税收遵从进行了甄别。

3·Last year, it was reckoned, more than half the improved tax compliance was voluntary.

经计算，去年有超过一半的改良依法纳税是“自愿的”。

4·Management factors includes collection system, management level, tax compliance degree.

征管因素中主要包括征收体制、征管水平和纳税水平。

5·Roger has extensive experience in performance tax compliance review and tax due diligence reviews.

同时，邸先生在税务合规性审阅以及税务尽职调查方面经验丰富。

6·The main business lobby complained that Mr Shaw’s drive for tax compliance was “anti-private sector”.

一家主要的商业游说集团抱怨说，奥德利的守法动机是“反对私营部门的”。

7·The Foreign Account Tax Compliance Act was passed by Congress last year and comes into force in 2013.

去年，美国国会通过了《外国帐户税收遵从法》(Foreign Account Tax Compliance Act, FATCA)，该法将于2013年生效。

8·These deals would ensure tax compliance without forcing banks “to commit any treachery with their clients”.

这些协议可以保证让纳税人遵从于税收而不用迫使银行“背叛他们的客户”。

9·For our scholars, tax compliance is still a quite new topics, which is to be long-term and in-depth study.

而对于我国的学者来说，税收遵从还是相当新的课题，有待于长期的深入研究。

10·Many of theseallowances are fiendishly complicated; they distort business decisions andraise the cost of tax compliance.

这类补贴机制通常极其复杂，甚至会扭曲商业决策过程，并提高税务合规成本。