Policy maker concern the practical issue,such as when legal tax rate of listed companies wukk change, how much effective tax rate will change? In the paper, we first analyze the situation of performing legal tax rate from 1994 to 2000.
对于上市公司来说 ,法定税率 (LTR)变化对其实际税率 (ETRs)有多大的影响就成为政策制定者的一个现实的问题。
This paper analyses the effective tax rate and the effect of the favorable policy,and then puts forward a suggestion concerning China s taxation policy on FDI.
文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述 ,然后依此分析了我国涉外税收政策中存在的问题 ,并相应提出了自己的建
Using the data of manufacturing listed company from 2003—2006, this paper makes a positive research on the relationship between employment and corporate effective tax rate.
在控制了相关企业特征变量后,实证结果表明:表征雇佣的绝对规模、增量规模、雇员销售密度与公司实际税负负相关,而在非优惠区的上市公司这一关系则更为显著,说明了公司劳动雇佣规模越大,实际税率(ETR)越低。
Based on the panel data of listed companies in the Chinese stock-market during 1998-2004,The paper examines the determinants of corporate effective tax rates at firm level.
本文采用中国非金融类A股1998-2004年425家上市公司合计2975个样本观察值的面板数据,应用随机效应模型,深入研究了影响企业实际所得税税率(ETR)的公司特征因素,在此基础上探讨了税收政策(《T2000》)的变动对这些因素的影响。
Therefore,to make a exact and comprehensive assessment of effective average tax rate burdened by enterprises can provide valuable referrences to both investors and policy makers.
企业承担的实际平均税率作为企业实际税负的一个体现,在很大程度上影响着潜在投资者的投资决策,准确而全面地估测企业的实际平均税率,可以为投资者及政策制定者提供有价值的参考。
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
average effective tax rate - AETR":Ratio of total revenues collected through the company's income tax to the company's economic profit.
平均实际税率(简写为AETR):通过公司所得税收取的总收入与公司经济利润的比率。
The electorate became increasingly intolerant of instabilities when the actual rates transgressed those considered tolerable.
当实际税率超过可以容忍的限度时，选民们就会越发不能忍受经济的不稳定性。
effective duty rate on imports
对进口品的实际征税率
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
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
Research on the Relationship between Export Rebate Rate, RMB Actual Exchange Rate and the Trade Surplus
出口退税率、人民币实际汇率和贸易顺差关系研究
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
Land Appreciation Tax shall adopt four level progressive rates as follows:
土地增值税实行四级超率累进税率：
Local income tax to be paid 19-20
实际应缴地方所得税额
Enterprise income tax to be paid
实际应缴企业所得税额
actual yield
实际生息[利润]率
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
For this purpose, the duties and charges to be taken into consideration shall be the applied rates of duty.
为此目的，将考虑的税费应为实施税率。
A Basic Idea and Empirical Analysis of Deciding Tax Rate and Formal Tax Rate;
决策税率与表现税率的基本思想及实证分析
and where the actual prices of the imported goods exceed, as a result of the change of exchange rate, the quota of foreign exchange use that has been put on record for tax exemption or reduction,
由于汇率变化引起进口货物的实际价格折算后超出减免税备案用汇额度的，
Determinants of the Variability of Corporate Effective Tax Rates--Evidence of Listed Companies in China;
企业实际所得税率影响因素及其稳定性研究——来自我国A股上市公司的经验证据
Review on the Construction of Pollution Tax System based on the International Practice of Environment Tax System;
从环境税制国际实践看我国污染税制度建设