最高最低稅率 的英文怎麼說
中文拼音 [zuìgāozuìdīshuìlǜ]
最高最低稅率
英文
maximum and minimum tariff-
Tax rates in hong kong are virtually the lowest in the world - personal and family allowances are almost the highest
香港的稅率可說是全世界最低的，與其他地方比較，亦可算是免稅額最高的地方。Anticipating that in many cases even the mfn rates were prohibitively high, the uraa required member countries to guarantee a prespecified minimum ( de minimis ) market access for each product
因為預見到在很多情況下即使最惠國稅率也依然達到了禁止性關稅的高位，因此烏拉圭回合農業協議要求各成員國保障每種產品的最低市場準入。The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income
該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。That is, all optimal tax paths will converge to the gold rule tax rate ( the tax rate which makes economy lie in the steady and optimal growth state ), by which the government may adjust the tax policies. when the value of some term of tax plan the government has set down is far lower than ( or far higher than ) the gold rule tax rate, it benefits for economic growth to improve ( or decrease ) properly tax
二、最優稅收路徑具有大道性質，即所有的最優稅收路徑都將收斂到金律稅收率（使經濟處于平穩最優增長狀態的稅收率） ，政府可以根據金律稅收率適度地調整稅收政策，當政府制訂的稅收計劃在某一期的值遠低於（或遠高於）金律稅收率時，此時適當地提高（或降低）稅收有利於經濟增長。Following the tax reform act of 1986, the base of the corporate income taxwas broadened but the top rate was slashed by 12 percentage points, from 46 % to34 %, the biggest cut since the tax was introduced in 1909
1986年稅務體制改革法案擴大了公司稅稅基，同時把最高稅率調低了12個百分點，從46降至34 ，這是1909年開征公司稅后最大幅度的調整。This dissertation further tries to explain the influence of these behaviors on economic growth, market structure and enterprise performance, and to answer the questions put forward in the introduction of this dissertation, which are : ( 1 ) why compared with non - state - owned enterprises, state - owned enterprises, which should be theoretically low efficient, had a high rate of profits and taxes to capital though their rate of profits and taxes to capital had a decreasing tendency all along before 1989
然後本文進而試圖解釋以上這些行為對經濟增長、市場結構與企業績效的影響，從而解答了本文開頭在導言中提出的幾個問題： （ 1 ）在1989年以前，相比非國有企業，為什麼是理論上應該低效率的國有企業獲得了最高的資金利稅率（盡管其資金利稅率一直呈下降趨勢）Best of all, unlike proposals for green taxes or higher electricity prices to pay for expensive windmills and nuclear plants, the prospect of lower power and petrol bills makes efficiency measures attractive to consumers
其中最好的改進不像那些為了支付昂貴的風車站與核電站而採取的環保稅收或收取更高的電費措施，低額的能源與汽油燃料帳單將可能使消費者們偏好這種提高效率的措施。Through inner coordination one enterprise group can formulate market dominance. in some country related party transactions can escape tax legally. but in our country related party transactions make enterprise evaluation lose the objective foundation, it give related party chance to plunder listed company ' s wealth, at last it make listed company lose ability to develop itself
企業集團內部進行的關聯交易可以降低交易成本、提高經營效率，並通過內部財務和經營政策協調構建市場競爭優勢，最後關聯交易還可以實現合法避稅，降低企業集團整體稅負，這些是關聯交易的積極方面；當前，我國上市公司關聯交易使企業業績評估失去客觀基礎，為關聯方「掏空」上市公司和配合二級市場炒作提供了工具，最終使上市公司失去自生能力，這些是上市公司的消極影響。Again, because the proportionate increase in prices of petroleum products is relatively high in the us ( since the share of taxation in the price is negligible ) and because household savings rates are so low, the us looks most vulnerable of the big economies
由於石油產品價格的上升比例在美國相對較高（因為稅收在價格中的比例可以忽略不計） ，由於美國的家庭儲蓄率如此之低，因此美國看來是大型經濟體中最脆弱的國家。It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。Cars and suvs with high fuel consumption rates and emissions are to be more heavily taxed, whilst cars with low emissions will incur relatively light taxation
按小汽車氣缸容量大小不同，稅率由最低3 %到20 %不等，加大了大排量、能耗高的小汽車、越野車的稅負，相對減輕了小排量汽車的稅負。64. i propose to revert the marginal bands and marginal rates for salaries tax to their 200203 levels. in other words, the band width will be increased from 30, 000 to 35, 000, and the two highest marginal tax rates will be reduced from 13 per cent and 19 per cent to 12 per cent and 17 per cent respectively
64 .我建議把薪俸稅的邊際稅階及邊際稅率回復至二二三年度的水平，即邊際稅階由30 ， 000元擴闊至35 ， 000元，而最高的兩個邊際稅率則由現時的百分之十三及百分之十九，分別調低至百分之十二及百分之十七。Beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i. e., beginning with the conditions of the state, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc. the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc. finally, six related measures of reforming and perfecting the system of individual income tax law are put out
從完善法律制度的可行性和必要性分析入手，確立了個人所得稅改革和完善應遵循的三條原則，即從國情出發，借鑒國外先進辦法，保證連續穩定過渡，達到調節和組織收入的雙重功能等。提出了改革和完善個人所得稅法律制度的具體建議，包括調整稅制模式，簡化稅率級次，降低邊際稅率，統一減免扣除標準規定，提高基礎扣除標準，完善預扣預繳制度等。最後就改革和完善個人所得稅法律制度征管問題提出了五條措施。I propose to lower the marginal rates of the second, third and top tax bands by one percentage point from the existing levels of 8, 14 and 20 per cent to 7, 13 and 19 per cent respectively
我建議減低薪俸稅邊際稅率，把第二個第三個和最高邊際稅階的稅率各減低一個百分點，即由現時的百分之八十四及二十，分別減至百分之七十三及十九。分享友人