conception n. 1.妊娠,受孕;胚胎,胎儿;起源,发端。 2.概念作用;概念;印象。 3.设想,构想;见解,看法。 a clear [vague] conception清楚的[模糊的]概念。 a clever conception聪明的想法。 a poetic conception诗的构想。 his conception of himself 他对他自己的看法。 have too rigid a conception of 对…的看法太刻板。 the materialistic conception of history 唯物史观。 the idealist conception of history 唯心史观。 the conception of the United Nations 联合国的创立。 form a conception of 对…抱有一种想法。 have no conception of 完全不知[不懂]。
comprehensive adj. 1.广泛的,全面的,完整的,包含多的,综合的。 2.有理解力的,悟性好的。 a comprehensive knowledge 渊博的知识。 a comprehensive mind 宽大的心胸。 a comprehensive account [description] 全面的说明[记载]。 a comprehensive survey 全面调查。 comprehensive faculty 理解力。 a comprehensive English-Chinese dictionary 综合英汉词典。 be comprehensive of 包含…。 comprehensive utilization 综合利用。 adv. -ly ,-ness n.
The thesis adopts methods such as theoretical analysis combined with empirical research , vertical analysis combined with horizontal comparison , and qualitative analysis combined with quantitative analysis to make research on occupational pension tax policy from microcosmic and macroscopic angles . based on discussing the necessity , status quo and significance of preferential tax policy on occupational pension and comparing this tax policy with that of other countries , the thesis discusses in detail the choice of preferential occupational pension tax mode and its economic effects , and proposes a comprehensive conception of the establishment of occupational pension tax system in china 本论文采用理论分析与实证研究相结合、纵向分析与横向比较相结合、定性分析与定量研究相结合的研究方法从微观、宏观两方面分析了企业年金税收政策问题,在论述企业年金实行税惠政策的必要性、现状、意义,并分析比较各国企业年金税收政策的基础上,对我国企业年金税收政策的模式选择、经济效应等方面进行详尽的阐述,提出了构建我国企业年金税收政策体系的整体构思。