Tax 3 Essay

700 words - 3 pages

Purpose of learning Hanyu Pinyin • give accurate pronunciation of words • help pupils to start reading early (with
the help of hanyu pinyin, pupils will be able to pronounce words they have not learnt before, hence recognize more words)
• facilitate Chinese Language computer programmes (eg: HansVision)

Hanyu Pinyin is made up of two components
1. sheng mu(声母) 2. yun mu(韵母)

b p m f d t n l g k h j q x
zh ch sh r z c s y w
• Attention must be paid to the shape of the mouth when we pronounce the word.
• "sheng mu" by itself is soundless and cannot be used on its own.

• "yun mu" refers to the vowel sound of the Chinese pronunciation.
• It is sub-divided into two groups:
1. dan yun mu(单韵母) - single vowel
2. fu yun mu(复韵母) - more than one vowel

dan yun mu(单韵母) a o e
i u ü ê

fu yun mu(复韵母) ai ei ui ao ou iu ie üe
an en in un ün ang eng ing ong uan üan

u shun
sheng mu (声母)
yun mu (韵母)
Pai pai All pinyin must be written in lower-case lettersAll pinyin must be written in lower-case letters
yun mu (韵母)
sheng mu (声母)


• Every hypy has four tones • "sheng diao" is the diacritical mark above
the vowel in order to indicate the tone
1. yin ping 阴平 (refers to the 1st tone)
4. qu sheng去声 (refers to the 4th tone)
2. yang ping 阳平 (refers to the 2nd tone)
3. shang sheng上声 (refers to the 3rd tone)

yin ping (阴平) The highest pitch in pronunciation (The pitch level is 5) and the stroke is drawn from left to right
The yellow line refers to the stroke that represents the pitch Voice pitch

yang ping (阳平) The pronunciation is from a lower pitch to the highest pitch (somewhere from Levels 3 to 5), the stroke is drawn from bottom left to top right
Voice pitch
diagonal refers to the stroke that represents the pitch

shang sheng(上声) There is a 'roller coaster ride' in the pitch pattern. It starts off from Level 2, goes down to Level...

Find Another Essay On tax 3

How Do Federal Tax Policies Affect Nonprofit Organizations?

992 words - 4 pages federal tax law’s role that nonprofits have come to be known by their designation in the Internal Revenue Code for example charities are referred to as section 501(c)(3) organizations. These charities receive most of the special tax treatments, whereas mutual-benefit nonprofits generally qualify for income tax exemption. These tax exemptions provide financial advantages on nonprofit organizations like it allows nonprofits to keep much of its

Double Taxation Essay

1712 words - 7 pages Corporate Tax Rate Survey – January 2003 Li, Jinyan 1991, Taxation in the People's Republic of China, Praeger, New York Salinas, Javier G 2003, ‘The OECD Tax Competition Initiative: A Critique of Its Merits in the Global Marketplace' Houston Journal of International Law, vol. 25, Issue. 3, p. 531 Stephens, C Neil 1998, ‘A Progressive Analysis of the Efficiencies of Capital Import Neutrality', Law and Policy in International Business, vol. 30. Issue. 1. p. 159.

Professional Challenges in Computing

2073 words - 8 pages PROFESSIONAL CHALLENGES IN COMPUTING Contents 1. Introduction 2 2. Controversy over tax 2 3. Some ethical issues associated by paying no tax 6 4. Bibliography 7 1. Introduction “Google’s slogan “Do no Evil” was suggested either by Google employee “Paul Buchheit or by Google engineer Amit Patel at a meeting about corporate values in early 2000 or in 2001. Google has changed the slogan from “Do no Evil” to “Don’t

Double Taxation Relief

3628 words - 15 pages ensure that this system will be efficient, a country should limited the exemption to foreign source income that is subject to foreign tax comparable to domestic tax. Thus it has several requirements (1) dynamic source of income and expense rules, (2) anti-avoidance rules to prevent low-taxed foreign source income from qualifying for exemption and (3) expense allocation rules to prevent taxpayers from deducting against their domestic income.3.CREDIT

A Flattened Income Tax

2874 words - 11 pages because of the tax break (Cobb 1). In addition, the flat tax supports saving and investing. Interest and dividends are taxed “at the source,” so taxpayers would not pay twice (Cobb 3). Going even further, the modified Hall and Rabushka tax proposal suggests that, for individuals, only cash wages are taxed; rent, dividends, and capital gains are all taxed at the business level (Bartlett 176). Without savings being double taxed, there would be

Tax as a Means of Control and Stimulator of the Economy in the Uk. Is it a Good Idea to Fluctuate the Tax Rates for Stabilizing the Economy? Is Tax Necessary for a Country’s Growth? Is Green Tax ...

9199 words - 37 pages PAGE 36 TAX AS A MEANS OF CONTROL AND STIMULATOR OF THE ECONOMYCONTENTSPageAbstract 2Chapter1: Introduction 3Chapter 2: Literature review 52.1: Equity of tax on society 52.2: Fluctuating tax rates to control and stabilize the economy 62.3: Tax rates adjusted and used to promote growth 82.4: Effects of green tax policy 9Chapter 3: Research Methodology: 11Chapter 4: Analysis of findings 14Chapter 5: Conclusion and recommendations 18References

Should the United States of America have a flat tax?

1480 words - 6 pages For years many people have been clamoring for a flat tax rate which would make a fairer tax system, but what is flat tax? According to CNN a flat tax is only one tax rate, considering that today's system has a series of rates, a flat tax would include an exemption based on family size similar to today's standard deduction that everyone can take. With a flat tax system, that exemption would be the only tax break anyone would get. Today's tax

The Variable Rate Income Tax: Flat Tax

2192 words - 9 pages enough. Assignment Three Historical Events The presidency of Abraham Lincoln set a precedent to be followed for years. Lincoln, in a way to raise money during the Civil War, levied a 3 percent tax on annual income above $600. This tax eventually graduated. In 1894, the United States Congress created an income tax: “The enactment in 1894 of an income tax of 2 percent with a personal exemption of $4,000

tax system

695 words - 3 pages Adam Smith’s Canons of Taxation. 1. Equity. Rich people should pay a higher tax than people with lower income; single should pay a higher tax than household. 2. Certainty. Our government will notify households how much tax they are going to pay in advance. The government will also ensure the purpose of the tax collection. 3. Convenience. Tax payments will be accessible and convenient to tax payers. All the tax brackets and deduction rules are

Buoyancy and Elasticity: Determinants of Local Tax System's Performance

2083 words - 8 pages aggregate income, dT/dY, i.e. it is the change in tax yield per unit change in income. The tax buoyancy, n, may be derived from b by the following adjustment: (3) n = bo (Yj/Tj). When calculated from the coefficient of a linear regression equation, tax buoyancy is variable and its value depends on the values of Y and T used in equation (3). Usually, tax buoyancy is evaluated at the means, i.e. mean values of Y and T in the estimation

latin king

892 words - 4 pages Zoila VegaKim SmithDoug DiChiaraMike Garbowski Jessica GilbertMini Case # 2August 25, 2014Define and discuss what an inversion is and the effects it can have on the U.S. Economy.(3 points)Tax inversions are a form of tax avoidance. They are driven by several factors, but the most prevalent factor is that the U.S. tax code seeks to impose income tax on profits earned abroad by American corporations.An inversion occurs when a company based in one

Similar Essays

Flat Tax Bill Essay

588 words - 2 pages 106th Congress IN THE HOUSE OF REPRESENTATIVES ___________________________Introduced the following bill in which was referred to the Committee on _______________ A BILL To tax income once and only once at a single rate. 1. Be it enacted by the Senate and the House of Representatives of the 2. United States of America in Congress assembled. 3. SECTION 1. THE TITLE 4. This Act may be cited as the “ Flat Tax Bill.” 5. SECTION

Taxation System In Bhutan. Good Or Bad?

1693 words - 7 pages payment at the end of the year is reduced (Tax Deducted at Source, 2001). The incorporation of this kind of reforms has advanced our Taxation System. 3. Characteristics of a good taxation system No single tax system can possibly meet the requirements of every country. The evaluation on the taxation system of a country should be determined taking into account its economic structure, its capacity to administer taxes, its public service needs, and

The Main Differences Between Tax Audit And Tax Investigation In Malaysia.

1152 words - 5 pages =tax+policy+on+undesirable+activities&source=bl&ots=otLZTeSXdn&sig=cypSufCBYAlwq06oF7o0evWd-UM&hl=en&ei=GSmqSYOvFo_VkAXf3bzUDQ&sa=X&oi=book_result&resnum=5&ct=result#PPA65,M1Jason Furmani (2008). The concept of Neutrality in tax policy. Retrieved 1 March, 2009, from importance of state taxation (1999). Tax policy. Retrieved 1 March, 2009, from Sun. Wednesday March 11, 2009. “RM60 bil fix”. Pg1, 2, 3.

Tax Compliance Cost An Important Aspect Of Tax Policy

1440 words - 6 pages on tax professionals and costs involving taxation guides, books, communication and other incidental costs. (2) Time costs which are the time spent in completing the tax return, record keeping (for tax purposes), preparing tax information for the tax professionals and dealing with the tax authorities. (3) Psychological costs involve the anxiety of handling complex tax matters. Moreover, the compliance costs incur by individuals may differ from