稅負率 的英文怎麼說
中文拼音 [shuìfùlǜ]
稅負率
英文
tax bearing rate-
Any proposal for a negative income tax must have at least three elements-an income floor, a marginal tax rate, and a cutoff point.
負所得稅的任何方案必須至少包括3個方面：最低收入，邊際稅率及中斷點。Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal
具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure
本文在控制了其他會對資本結構產生影響的變量的基礎之上，分別以資產負債率、長期負債率的改變作為因變量，當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。In the past four years, we provided tax relief to every person who pays income taxes, overcome a recession, opened up new markets abroad, prosecuted corporate criminals, raised homeownership to its highest level in history, and in the last year alone, the united states has added 2. 3 million new jobs
在過去四年中，我們減輕了所有納稅人的所得稅負擔，克服了經濟衰退，開拓了新的國外市場，起訴了犯罪的企業領導人，將住房擁有率提高到歷史上的最高水平，僅在去年一年，美國就增加了230萬個新的就業機會。The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers
長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.
但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。Governments still have an important role to play : they must invest in things that improve productivity ? eg, transport, health and education ? but they must do so effectively or risk overburdening their citizens with taxes
政府仍然擁有一個重要角色需要扮演，即必須投資大力提高生產率- - - ，如物流運輸，醫療和教育，但是政府必須極為有效地工作，抑或冒險增加公民納稅負擔。Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. secondly, separation of land ownership and right to use, one - off leasehold of land
如稅種設置過多，稅負不均、徵收復雜、計稅依據多樣性，課征方法不合理，效率低、 「重流輕存」等。其次，土地所有權與使用權分離，實行一次性的土地批租制。This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company ' s tax burden rate change fluctuation ; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion
本文在資料收集和財務分析的基礎上，對sf公司影響稅負率的因素做出分析，對其增值稅稅負率進行相關性分析。根據上述研究分析的結果，對sf公司的稅負率變動起伏做出結論;並在會計核算和稅收管理方面，提出了具體的實施意見及加強增值稅納稅管理的對策建議。To some company ' s increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company ' s management survey, the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount
企業的增值稅稅負率反映的是該企業整體經營收入與稅收的關系。長期以來，由於我國現行的增值稅對掛面加工企業實行17 %的稅率，而抵扣實行13 % ，因此導致高征低扣，這樣既加大了該企業的生產成本，又制約了其生產經營。而目前的這種稅負情況已成為該行業的普遍情況，因此本文的研究對其他掛面加工企業也具有指導和借鑒作用。It concentrates in : the low point of beginning levying taxes, the much name tax rate, and the heavy tax burden, the absurdity standard of the expenses deduct, the uncertain boundary of various taxation income item, and the imperfect system and the backward means of levy and management for taxes. therefore, these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played
集中體現在：起征點低，名義稅率多，稅負過重，費用扣除標準不合理，各類課稅所得項目界限難以界定，稅收征管制度不完善、手段落後，從而導致偷漏稅嚴重，不能充分發揮其調節分配、組織收入的功能。Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled
第十七條資產負債表日，對于遞延所得稅資產和遞延所得稅負債，應當根據稅法規定，按照預期收回該資產或清償該負債期間的適用稅率計量。This academic paper consists of four chapters, including conceptual framework, empirical evidence, and conclusion and policy suggestion on the whole. chapter 1 investigates the effects of tax on the equilibrium output in traditional income - expenditure model, which shows the inner relationship of tax and economic growth. in the latter part, it studies the impact of taxation on economic growth on the side of deadweight costs and the efficiency of taxation
本論文的研究目的：其一是將稅收與經濟增長的基本關系理論化，包括總需求理論中的is ? lm模型，以及稅收的效率成本；其二是對我國稅收與經濟增長進行經驗分析，重點是研究我國稅收收入總量與經濟增長關系，宏觀稅負與經濟增長關系，我國稅收流失問題分析；其三是對促進我國稅制優化提出一些具體的政策選擇。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。Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method
第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs
適用稅率發生變化的，應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量，除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外，應當將其影響數計入變化當期的所得稅費用。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。分享友人