有效税率,effective tax rate
1)effective tax rate有效税率
1.This paper calculated theeffective tax rate of capital income,labor income and consumption expenditure dur- ing 1999- in all the eastern,western and middle area in China,using the international adapted averageeffective tax rate method to measure the actual tax rate.本文采用国际上通用的衡量实际税负高低的平均有效税率方法,核算了1999-中国东、中、西部地区资本收入、劳动收入和消费支出的有效税率。
2.It is selected some of the mining enterprises and non-mining enterprises listed samples randomly,then usedeffective tax rate to analyze them and found that the weighted average effective income tax rate of mining companies is lower 14.本文随机选取了部分上市矿业企业与上市非矿业企业样本,以有效税率指标作为主线进行对比分析,发现矿业企业比非矿业企业收入加权平均有效税率低14。
3.This paper evaluates averageeffective tax rates of consumption labour and capital by the international standard method,and compares these rates with other countries.本文运用国际通行方法评估了我国消费、劳动和资本的平均有效税率,并将它与世界其它国家进行了比较研究。
英文短句/例句
1.What is the effective tax rate? Why might it be different from the statutory tax rate?什么是有效税率？为什么它可能与法定的税率不同？
2.A Calculation for Effective Tax Rates of Capital Income, Labor Income and Consumption Expenditure;资本、劳动收入、消费支出的有效税率测算
3.Evaluation and International Comparison of Average Effective Tax Rate of Consumption Labour and Capital of China;我国消费、劳动和资本有效税率估计及其国际比较
4.Graphical Analysis of the Customs Duty Income Effect and Customs Rate关税收入效应和关税税率的图解分析
5.Supportingfutures companies development need optimize taxsystem.不合理的期货公司税制已经有失税收公平与效率的杠杆作用。
6.Theoretical Model of Tariff Rate Adjustement on Economic Effects;关税税率调整的经济效应及理论模型
7.It is argued that the most efficient tax may not be the fairest.最有效率的税不一定是最公平的，这种说法有争议。
8.China s ERP and its Change: Research Based on the Data of ;我国关税的有效保护率及其变动——基于数据的考察
9.In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.适用出口税率的出口货物有暂定税率的，应当适用暂定税率。
10.Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero, but this is only an ideal condition which does not exist in reality.理论上最有效率的商品税是超额负担为零的“中性”税收，然现实中并非如此。
11.The Exploration of the Dual Effect of Adjusting Our Country s Export Rebate Rate;我国调整出口退税税率的双面效应初探
12.Brand,Conversion Efficiency and Effective Production Efficiency;品牌、转化效率与有效率的生产效率
13.A new tax and financial system was functioning effectively.新的财税体制有效运行。
mon Effective Preferential Tariff Scheme共同有效优惠关税办法(优税办法)
15.The Effective Ways to Induct Taxpayer s Behavior;试论引导纳税人诚信纳税的有效途径
16.Simply analysis on effective control and management wayof tax resource of vehicle purchase tax;浅析车辆购置税税源控管的有效途径
17.A Brief Talk on the Efficiency and Fairness of the Personal Revenue;浅谈个人所得税法的效率和公平问题
18.A Study on the Index System of Evaluation on Efficiency of Tax Collection and Management;税收征管效率综合评价指标体系研究
相关短句/例句
effective tariff rate有效关税率
3)labor efficient tax rate劳动有效税率
4)marginal effective tax rate(METR)边际有效税率
1.This paper computes the marginal effective tax rate(METR) of machine and building investment of the Chinese firms based on the method of King and Fullerton(1984),the research result shows that the METR of machine is higher than that of building.本文运用KingandFullerton(1984)有效税率计算方法分析了我国企业投资于机器设备和房屋建筑物两类资产时间序列的边际有效税率,研究结果表明,我国企业投资于机器设备边际有效税率要普遍高于房屋建筑物;同时,本文还运用OECD(1991)的方法计算了我国税制对企业不同投资对象的融资方式构成的税收楔子,研究结果表明,从总体上看,税收政策对企业投资的融资方式产生了扭曲效应,按税收楔子大小排列的企业融资方式依次为债务融资、新股发行、留存收益。
5)real effective tariff实际有效关税率
6)effective rate of tax实际有效税率
延伸阅读
税率据以计算应纳税额的比率。在与实际税率相比时,又称名义税率。税收要素之一。体现征税的深度，是衡量税收负担轻重的重要标志。在一定限度内，征税对象和税目不变的情况下，税率与税额的增减成正比。国家在运用税收取得财政收入时，经常通过变动税率来调整收入规模；在运用税收调节经济时，也经常通过变动税率来鼓励或限制某种经济的发展。税率的类型较多。按税率与税基的关系划分，通常有比例税率、累进税率和定额税率三类。比例税率不随税基变化而变化；累进税率随税基增加而累进提高；定额税率则是以定额形式表示的单位实物量的税率。分析税收负担轻重，要注意区别名义税率和实际税率。实际税率是实纳税额占征税对象数额的比率。当实纳税额小于应纳税额，或税基小于征税对象数额，或两个条件同时具备时,实际税率均小于名义税率。例如,在对企业所得按55％的税率征税时,假定全部所得10000元，均属税基,也没有减税或免税,则应纳税额为5500元，实际税额也是5500元,其实际税率等于名义税率,均为55％。如果从应纳税额中减税25％,为1375元,则实纳税额4125元。在其他条件不变时,实际税率为41.25％。如果从全部所得额中扣除2000元不予计税，税基即为8000元，在其他条件不变时，实纳税额为4400元，实际税率为44％。如果上述两个条件同时具备，则实纳税额为3300元，实际税率为33％。
