The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate.
改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。
On the basis of the specific tax planning formation mechanism,design a model of marginal tax rate differential,we found that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.
在税收筹划特定的形成机理下,构建边际税率差模型,发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,实现企业价值最大化的动机。
we design a model of marginal tax rate differential,and find that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.
通过构建边际税率差模型,我们发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,从而实现企业价值最大化目标,这一内在驱动因素就是边际税率差最小化。
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。
An Analysis on the Power Source of Tax Planning,Based on the Marginal Tax Rate Differential Model
基于边际税率差模型的税收筹划动力源泉分析
Any proposal for a negative income tax must have at least three elements-an income floor, a marginal tax rate, and a cutoff point.
负所得税的任何方案必须至少包括3个方面:最低收入,边际税率及中断点。
Reagan based his economic program on the theory of supply-side economics, which mandated reducing marginal tax rates to encourage people to work harder and longer.
里根的经济纲领是以供应经济学为基础的,主张降低边际税率以鼓励人们努力工作并增加劳动时间。
Combined marginal tax-benefit rates of 85 percent became common.
边际税-福利税的合成比率达到85%,这已成为普遍的情况。
marginal utility theory of taxatio
课税的边际效用理论
effective duty rate on imports
对进口品的实际征税率
International Tax Reform:The Decline of Corporate Income Tax Rates;
国际税制改革:公司所得税税率下降趋势
marginal productivity theory of wages
工资边际生产率理论
Thoughts on of the large gap between NRP and ERP in Chinese tariff;
对我国关税征收中名义税率与实际税率差距过大问题的思考
Tariffs,Monetary Policy and China s Real Equilibrium Exchange Rate;
关税、货币政策与中国实际均衡汇率
marginal rate of return over cost
弥补成本后的边际报酬率
marginal produtivity theory of interest
边际生产率决定利息的理论
Bilateral Real Exchange Rate of RMB and Sino-Korea Trade Balance;
人民币双边实际汇率与中韩贸易收支
Human Capital, Marginal Productivity of Factors and Regional Inequality;
人力资本、要素边际生产率与地区差异
This is what he means by equality between the rate of interest and the marginal efficiency of capital.
他所说的利率等于边际资本效率,意思就是这样。
The Progress and Characters among Provinces of Tax Collection and Administration Efficiency after the Tax Revenue Sharing System;
分税制改革以来税收征管效率的进步和省际差别
The Influences on the Firm s Product Decision & National Rate of Customs Duties in the International Trade under the Condition of Currency Depreciation;
货币贬值对国际贸易企业产量决策和国家关税税率的影响
On the Tax of Due Investment Property;
实际利率法下持有至到期投资的涉税问题探讨
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