A pillar of the programme is a 7 per cent effective corporate tax cut for five years, which reduces the corporate tax rate from 38 per cent to 31 per cent. 该计划的一大重点就是五年内将实际公司税率减免7%,也就是将38%的税率降到31%。
Our effective tax rate can vary significantly between quarters and fiscal years as a result of foreign currency fluctuations. 由于外汇波动的缘故,我们的有效税率在季度与财政年度之间变化非常大。
U.S.recommendations are often able to help customers reduce the effective tax rate, saving the expenditure of taxes and fees. 我们的建议往往能够协助客户降低实际税率,节省税费支出。
Employment and Corporate Effective Tax Rate: Employ Incentive or Soft-budget Constraint 劳动雇佣与公司税负:就业鼓励抑或预算软约束
Consolidated profit after taxes also decreased due to lower effective income tax rate. 由于较低的有效收入税率,税后的合并利润也下降了。
What is the effective tax rate? Why might it be different from the statutory tax rate? 什麽是有效税率?为什麽它可能与法定的税率不同?
It also estimated that US companies paid an effective tax rate of just 2.3 per cent on the$ 700bn they earned in foreign profits in 2004. 美国政府还估计,2004年,美国企业赚取的7000亿美元海外利润仅支付了2.3%的有效税率。
Nobody knows what their effective tax rate is going to be next year so they cannot plan. 没有人知道自己明年的实际税率将是多少,因而也无法提前进行财务规划。
Mr Buffett said publicly that he had an effective federal income tax rate of 17.4 per cent in 2010. 巴菲特公开表示,2010年自己负担的有效联邦所得税率是17.4%。
Thus their effective tax rate fell from 14 per cent to 11 per cent. 因此,美国中等收入家庭的实际所得税率从14%降至11%。
The size, quality and effective income tax rate are the most important features of influencing the governance and growth. 公司规模、质量和实际所得税率是影响债权治理水平和企业成长性的重要特征因素。
A Study of the Effective Income Tax Rate of Wage Earners in China 中国工薪所得税有效税率研究
Analyses the effective average and marginal tax rate s; 介绍了有效平均和临界税率;
The most important factor is effective demand which is determined by GDP, disposable income and deposit of townspeople, urban population, tax rate, interest rate, price expectation. 而影响有效需求的主要动力因素是GDP、城镇居民可支配收入与储蓄、城镇人口、税率、利率、价格预期。
Now, our motorbike trade is short of concentrate, the vertical model does not conform with the development. The scale economic effective are not appeared. And the tax rate is higher. 目前我国摩托车生产行业集中度不高,现有的纵向一体化模式不符合行业发展趋势,规模经济不明显,税费过高,市场竞争无序,自主知识产权严重缺乏,应积极探索有针对性的发展对策。
Second, the effective tax rate instead of the corporate marginal tax rates as the main explanatory variables for regression. 其次将公司实际税率代替边际税率作为主要解释变量进行回归。
The author comes to the conclusion that the effective tax rate of mineral enterprises was significantly higher than that of non-mineral enterprises when minerals prices were low, and vice verse. 得出结论:矿产品价格低迷时期矿业有效税率明显高于非矿企业;价格高扬期则反之。
The empirical results are as follows. Firstly, as a whole, effective tax rate of the listed companies is lower than their statutory tax rate. 实证结果发现:从整体上看,我国上市公司的有效税率低于适用税率。
The empirical results show that the motivation of mining company using derivatives for hedging is the tax motivation and the scale. Because only the effective tax rate, asset-liability ratio and the size of the company are through a significant test. 实证结果显示,我国采掘类上市公司使用衍生产品进行对冲的动机为税收动机和规模效应,因为只有实际税率,资产负债率以及公司规模通过了显著性检验。
The statutory tax rate of the home country and the statutory/ effective tax rate of the host country play a role in this way. 母国法定税率u、东道国法定税率u和东道国有效税率t通过这种渠道发挥作用。
Finally, in order to make the conclusion more convincing and comprehensive, we test the stability of it by selecting some other methods of calculating the effective tax rate. 最后,为了使所得到的结论更具有说服性和全面性,我们在选择衡量公司实际税负时会选取多个衡量指标对其进行稳定性检验。
Second, relative to the effective tax rate and statutory tax rates, the marginal tax rates have better decision-making efforts. 其次,相对于实际税率和法定税率而言,在研究税收的资本结构效应时,边际税率有更好的决策力度。
Secondly, this thesis selected by the nearly six hundred listed companies in the empirical analysis of the data, stand point to design of enterprises tax and to find corporate tax planning a number of listed companies effective tax rate corporate income tax level factors. 其次,通过对筛选出的近六百家上市公司的有关数据进行实证分析,站在企业税收筹划的角度找出了一些影响上市公司企业所得税实际税率高低的因素。