Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.
通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。
Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.
因此,新的个人所得税构想中应当强调全民纳税、量能负担原则,实行低累进税率和负所得税税率,同时要改进征管模式。
Capital structure plays an important role in the company s operation and development,so the research on the relevance between listed company s capital structure and the income tax burden have a significant practical sense.
资本结构在企业的经营发展中非常重要,研究上市公司资本结构与所得税税负的关系有着重大的现实意义。
Thus, Pass to promote the negative income tax system, make"low protect"change into" negative tax ".
本文认为,通过推行负所得税制,把低保制度、贫困救助制度、个人所得税制度三者联结起来,使"享受低保"变为"负纳税",将全体公民纳入到税法的约束当中,这样既可以较好地维护社会公正分配、控制收入差距,又可以让农民等社会困难群体都成为纳税人,维护税收公平,强化全民纳税意识。
The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets.
文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
Ponder over the negative system for low income subsidy in China;
负所得税制度对我国低收入者补助的思考
Negative Income Tax: The Tendency To The Reform Of Social Safeguard System Of China;
负所得税:我国最低生活保障制度改革的方向
The Research of Negative Income Taxation;
对利于援助弱势群体的负所得税制构想
Reform of Income Allocation in China;
负所得税与我国收入分配的调整和改革
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
Income tax: indicating the income tax expenses payable in the current period.
九所得税：指本期应负担之所得税费用。
An Empirical Research on the Relevance Between Capital Structure and Income Tax Burden;
资本结构和所得税税负关系实证研究
Fair Tax Burden:The Realistic Think About The Reform of The Personal Income Tax;
公平税负:个人所得税改革的现实思考
Negative Effect on Beneficialtaritf of Foreigninvested Enterprises;
外资企业所得税税收优惠的负面效应
An Empirical Study of Value-added Tax & Income Tax Burden on Enterprise;
企业增值税和所得税负担的实证研究
Affirmation of Deferred Income tax Liabilities and Deferred Assets;
递延所得税负债及递延所得税资产的确认
The Incidence of the Enterprise Income Tax in China:A General Equilibrium Analysis;
中国企业所得税税负归宿的一般均衡分析
Impacts of the Unification of Two Sets of Enterprise Income Tax Laws on Income Tax burden of Domestic Banks;
“两法合并”对内资银行所得税税负的影响
International Tax Competition,Capital Control and Adjustment of Enterprise Income Tax Burden;
国际税收竞争、资本管制与企业所得税负担调整
Calculation on Effective Tax Burden of Income Tax Taken by Enterprise’s Capital in Our Country;
我国企业资本承担所得税实际税负的测算
Research on Individual Income Tax Incidence and Labor Supply in China;
我国个人所得税税负归宿与劳动力供给的研究
Research on Influences on Listed Companies' Income Tax Burden of Bringing the New Accounting Standards into Practice
新会计准则对上市公司所得税税负影响研究
Discussion of Enterprise Income Tax Burden by Withdrawing Investment of Korean Enterprises from China
在华韩企撤资引起的企业所得税税负思考