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ability and strength. At the same time, along with the perfection of the market mechanism, to protect consumers' rights and interests or maintain orderly market competition, some countries for the industry admittance system. For industry and failed to forbid into over did not meet the conditions or access to enterprise, the country will be outlawed. (9) natural disasters and accidents. Nike Air Max This is the most deadly risk of enterprise, most of the enterprise in this case will generally face the serious existence crisis. Enterprise to survive in this case, you must have a good intangible asset, and tangible assets while in the accident, but the ruin of intangible assets also can make enterprise rebirth, the chairman of the board of the Air Max Coca-Cola once said, "even if Coca-Cola overnight, we still by the fire burned again to build a coke. As a high technology enterprise, the intangible assets is extremely important, high technology enterprise major intangible assets include the core technology, patent, core talents, brand, etc, these intangible assets formed a high technology enterprise core competitive power. High technology enterprise in natural Nike Max Sale disasters or whether after an accident to regaining vitality and vigor, depends on the intangible assets by the formation of the core competitive power. Four, countermeasures effect on high technology enterprise survival risk factors DuoZhong diversity, enterprise, if can identify the risk factors affect survival and take effective measures to prevent, enterprise, will survive. If the enterprise can't identify risk Nike Outlet factors affect survival and failed to take effective measures, the enterprise may to go bankrupt. Therefore, high technology enterprise should be early found enterprise survival risk and take effective measures to maintain a high technology enterprise's sustainable development. (a) high technology enterprise must strengthen the survival of risk prevention research. Fully understanding of the high technology enterprise survival risk factors, Nike Max early recognition enterprise survival risk. High technology enterprise survival risk prevention is the foundation of the enterprise survival of risk identification, only accurately identify high technology enterprise survival of the risk factors, and grasp the enterprise survival risk incentives, and the prevention of the enterprise risk can do that targeted, the enterprise survival risk can obtain the effective resolve and Nike Max Shoes avoid, so as to realize the sustainable development of the enterprise. In practice, the enterprise survival risk identification based on the experience of the decision makers general, focusing on qualitative analysis. Establish a high technology enterprise survival risk prediction system is the effective way of survival risk identification, risk according to the influence factors of survival, using artificial neural network Nike Max method, a high technology enterprise survival risk early warning system, can effective recognition high technology enterprise risks, and find out the favorable factors of the development of the enterprise and the disadvantage factors, the comprehensive analysis of the existing problems, and avoid the risk of the enterprise, make the enterprise survival to keep healthy and sustainable development. (2) to take Gucci T-Shirts effective measures to deal with the survival of the risk. High technology enterprise, the enterprise survival appear risk if can take the correct measures, can dissolve the risk, otherwise, the business may go bankrupt. Take effective measures, the survival of the risk of the above all, want to risk factors affecting survival correct evaluation of risk assessment, damage, influence scope,

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NNFI and more close to the value of CFI Nike Max Sale and commission cases 1, model and observation data is better fitting, model, and PNFI for model ShengJian indexes, the value is, the bigger the model ShengJian sex more, can be the better explanatory. So from table 2 results show the small and medium enterprise employees the psychological contract four dimensional structure is reliable. (2) the psychological contract rupture and organization Nike Outlet of the effect and regression analysis related variables table 3 shows the results in the study of the main variable descriptive statistics variables, internal consistency coefficient and the correlation coefficient. To compare the psychological contract all dimensions of different organizations broken effect variable to carry on the forecast the relative importance of each organization, we are in effect the variable Nike Max is the dependent variable, take level regression method, firstly, and then into the control variables of the dimension psychological contract rupture variables linear regression. The analysis results, see table 4 (table show only a linear regression model of the last results). Correlation analysis and regression analysis shows that the small and medium-sized enterprise employees All dimensions, the psychological contract breaking Nike Max Shoes and job satisfaction, emotional commitment to employees, a significant negative correlation with the employees to leave significant positive correlation, especially development factors and trading factors to the employees of the satisfaction degree with the work of broken decreased and the tendency of leaving increase forecast strong role, trading factors of emotional commitment broken employees reduced strong prediction function, hypothesis 1, Nike Max 2, 4 verified. And trading factors and hygiene factors breaking and continuous commitment to employees, and a significant negative correlation of continuous commitment to reduce a strong role; forecast Development factors and the relation with the employees citizenship behavior broken a significant negative correlation relationship factors to citizens, broken the behavior of the reduce a strong role, some predict support Nike Shox Shoes the hypothesis 3 and 5. Four, the discussion from data in table 3 look, small and medium-sized enterprise employees were more attention and organization of the psychological contract relationship between factors (mean = 3.65), in the development to a higher level of perception to contract rupture (mean = 3.61). This and China's national conditions and the cultural characteristics. By Confucian Armani Sunglasses culture and collectivism effect, more attention to the organization's social emotion type interaction. And in transition of Chinese small and medium-sized enterprise in the effort to adapt to the market economy, employees no longer has a life-time employment guarantee. In order to seek more extensive occupational safety, small and medium-sized enterprise, employees pay more attention to their own development, including Nike Air Max participation in decision-making, and learn new skills and training, career development, etc. But in fact most small and medium-sized enterprise management is still traditional family-based management pattern, the lack of scientific and effective training and utilization mechanism, so employees to easily in the development degree of the deep feeling to

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Set up branches and subsidiaries choice. Company should not only pay enterprise income tax and to the payment of individual income tax, partnership enterprise only pay individual income tax; If the establishment of a company enjoy preferential tax is set up subsidiaries, if often losses have the benefits of liabilities operations is set up branches. 2, in the process of Nike Max Sale enterprise investment tax planning. Investment involves choose to invest in, investment industry, investment type. For example, in eastern, western and investment will enjoy different tax preferential; Choose the service industries and the production industry will be suitable for different categories of taxes; And the choice of a production industry, the production of different products and have different tax rules. 3, Nike Shox Sale in the process of enterprise financing tax planning. Enterprise financing outside notting have two ways, it is their own funds, one is borrowing money. Their own funds and borrowed funds generated profit tax amount should is different. 4, dividend distribution in the process of the tax planning. Enterprise management is over, the accounting period of the net profit already bears, Cheap Gucci Bags cash flow has determined the amount. Faced with job is whether dividend distribution, do what the dividend distribution? How to save the tax for investors? With what method for investors to distribution of dividends get maximum benefit? These are all need to be considered in dividend distribution of tax planning problems. (2) the procedural, rule of law, tax planning of Nike Max Outlet prospective is in market economy must follow the rules of the game; 1, abide by the enterprise business flow, the enterprise's characteristics, the whole process, all the tax planning. The taxpayer must understand their own the business covered from beginning to end of taxes? With suitable tax policy, law, legislation is how to provide? How much is the tax rate? Nike Shox Outlet What tax way? Business happening every aspect of what the preferential tax policy? Business happening every link of the possible tax laws or regulations which the loopholes in? In understanding the above situation, taxpayers must consider how to accurately and effective use of these factors of tax planning, in order to achieve the desired result. 2, the tax laws and American Football Hat regulations are the taxpayers pay taxes and the tax planning basis. Taxpayers accurately and in their own business operation of the related tax laws, regulations, and on the basis of the right to use some tax planning method, the existing tax policy analysis, so as to find and management behavior adaptation of the breakthrough. 3 and the tax planning, want Nike Max 90 Women's White Blue to consider the enterprise space and time economic benefits, the unity of the prospective tax planning is one of the characteristics. The main purpose of the tax planning is reduce the tax burden of enterprise, is a overall concept, the establishment of the enterprise from the enterprise to disappear, and from the corporate overall negative tax the enterprise the personal

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and security in a national autonomous area, the financial autonomy and education autonomy, national autonomous areas deeply felt, and the central government and local governments in national education funds to is the shortage of. Because of the many factors known cause in national autonomous areas, weak economic foundation and the developed area is more and more big, so the gap Nike Max Sale between financial not affluent, can't guarantee in the arrangement of the fiscal expenditure on national education investment, priority support in national autonomous areas many poor families, under the situation of family education spending accounts for the proportion of consumption by poverty has not been difficult to reduce or exempt burden, and even some just out of poverty for the family Nike Shox Sale can't afford the family education spending too had appeared on the phenomenon of poverty. These has become the west regions, especially in national autonomous areas common problem. National autonomous areas education degree of autonomy in national autonomous areas shall first be depends on the level of economic development and national autonomous areas the financial revenues of the situation. From the Cheap Gucci Bags national economic development, national autonomous local financial and national education on see, the relationship between national autonomous areas of economic decision in a national autonomous area, the finance, and in a national autonomous area, the economic and financial decision in a national autonomous area, the education and education degree of autonomy. Therefore, it can be said that the economic decision, Nike Max Outlet no financial economic and fiscal not developed and education spending can be fruitful. In a national autonomous area, the autonomy of the education practice proved, in a national autonomous area, the education autonomous status and national autonomous areas financial revenue and expenditure, the status and existing national financial transfer branch

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environment affect the enterprise of tax planning the enthusiasm. (3) the organization, he organization view and tax planning system theory, and those who think that in no particular role under external intervention system itself to the organization and formation of the time integration, space or function of the orderly structure, called the organization. All external intervention in a particular role Nike Air Max next system itself to the organization and formation of the time integration, space or function of the orderly structure, called his organization. Tax planning is a kind of the organization and his organization of the interaction of the process. On one hand, the government formulated contract, and tax in the agreed goals set some preferential terms, the enterprise if to Air Max conform to this legislation intention tax planning is a kind of his organization process; On the other hand enterprises make their own economic activities and trading matters, active choice of their own interests to accounting way is a self-organizing process. Obviously the tax planning is the process from the organization and his organization organically, so as to achieve the goal Nike Max Sale of enterprise reservation. main Pick to: high performance government is to point to the government in the process of performing administrative responsibility, in importance to social fairness, and on the basis of positive response to public demand for public satisfaction, pursue, with the same or less resources for the public to maximize the output. Establish China's high performance in the Nike Outlet path of the government are: one is to continue to push forward the reform of administrative system, is mainly to the administrative power of further orientation and division, Second, further perfect the institutional environment, such as the National People's Congress supervision system, social supervision system; The use of scientific management tools, such as performance evaluation, total quality management; Four is Nike Max the strengthening of the government of human resource management, main is to develop effective public managers, effectively use incentive and set up a government organization. High performance government; Administrative system; The system environment; Management tool, The author in the human resources of high performance government "(" zhengzhou aviation industry management institute journal, 2006 (1)) in an high performance on the Nike Max Shoes government, this paper points out the high performance government is the government in the process of performing administrative responsibility, in importance to social fairness, and on the basis of positive response to public demand for, the pursuit of public satisfaction, with the same or less resources for the public to maximize the output. At present, to establish the scientific development Nike Shox Shoes view, constructing the harmonious society has become our country at all levels of government, a consensus will efficiency and benefit and social justice in equally important position of high performance government has become an inevitable choice at all levels of government. In establishing high performance of the government, western government reform more representative to have: the British major government carried Gucci T-Shirts out the "citizen charter" movement; The Clinton government carried out the "reshape government movement"; The United States the bush administration proposed "the government should is by the result oriented, it can process performance, and guide" by government reform "to determine the citizens as the center, take the results as the guidance, take the market as the basis of" three principles,

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(city, area), after approval execute "headquarters - branch" management mode. The commodity distribution headquarters to branch, as the internal move library processing, unified accounting, unified declare and pay VAT. Chain business enterprise commodity distribution accountant processing "The ministry of finance and the state administration of taxation on the chain enterprises of value-added tax payment place circular (specified in caishuizi [1997] 97 date) regulation: the provincial cross area business enterprise, namely the retail chain chain of stores all by headquarters invested or holding Nike Air Max open, under the leadership of the headquarters of the chain, unified management according to the chain that domestic department management opinions on regulating" requirement, take computer networking, unified purchasing goods, unified accounting, uniform standard management and operation, submitted to provincial tax authority jointly with the examination and approval by the provincial office ltd. to the local competent tax authorities declare Air Max and pay VAT; For voluntary chain enterprise, namely chain stores are independent legal ownership of assets, and their respective changeless chain enterprise and concessionary chain enterprise, namely chain stores, signing a contract with headquarters headquarters made using trademark, trade name, management technology and sales headquarters royalty chain of commodity development enterprise, its tax payment place unchanged by the independent accounting Nike Max Sale store to the local competent tax authorities respectively to declare pay VAT. At the same time, "the ministry of finance and the state administration of taxation on about the chain business tax issues announcement" (specified in caishuizi [2003] no. 1) for the chain enterprises in unified pay value-added tax and income tax in the clear: since smelting area, provinces, municipalities, Nike Outlet plan the single unified accounting in the operation spanned chain enterprise, it is necessary for the head offices to the local competent tax authorities to declare pay value added tax, unified by (specified in caishuizi [1997] 97 date) regulation, and the provincial government to execute the retail chain across the area business enterprise, namely chain stores are wholly owned or Nike Max controlled by the headquarters in open, under the leadership of the headquarters of chain enterprises, unified management according to the chain that domestic department management opinions on regulating "requirement, and do not set bank settlement account, not preparation of financial statements and books by headquarters, to the local competent tax authorities pay enterprise income tax unification (including foreign investment enterprises). Nike Max Shoes One, to take computer networking, unified purchasing goods, unified accounting, uniform standard management and operation, and the tax authority is examined and approve executes right to collect taxes, whether the chain enterprises cross area business or the same region or city management, or implement "headquarters - regional headquarters - branch" or "headquarters - branch" management mode, its headquarters in regional American Football Hat headquarters and regional headquarters to branch of goods distribution, as the internal move library processing, not by the inspect sales processing, unified accounting, unified by headquarters to declare pay value added tax, its taxes implement on-site prepay, headquarters liquidation pay way, namely regional headquarters or a branch of the state authorities stipulated by provincial YuZheng rate to the local administrative Gucci T-Shirts taxation organ for prepay VAT, and its prepay taxes total institutions from should pay taxes to offset in VAT, each year by provincial tax authority organization end to which the enterprise belongs, the VAT chain input VAT of liquidation by the headquarters uniformly declare touch buckle. Among them: the district headquarters, stores and business activities related utilities, freight and office