negative income tax
英 [ˈneɡətɪv ˈɪnkʌm tæks]
美 [ˈneɡətɪv ˈɪnkʌm tæks]
负所得税，倒付所得税，低收入补助
双语例句
- These credits should encourage more work, because, in effect, they boost the hourly wages of poor households by applying a negative income tax.
这些税收抵免本应鼓励人们更积极地工作，因为通过实施负所得税，它们实际上提高了穷困家庭的每小时工资。 - Negative Gearing: When the tax deductions from an investment property exceed the income the property generates, the investor has a tax loss to offset against their other taxable income.
负杠杆原理：当投资房产抵税部分金额超过收入部分，投资人可以用于抵减其他应付税的收入。 - 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。 - Meanwhile, the government dangled a juicy negative income tax in front of low-income workers, boosting pay for those who re-entered the work force.
与此同时，美国政府以诱人的负所得税来激励低收入劳动者，负所得税让再就业者可以领到更高的税后工资。 - Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。 - Organically combined with social welfare system, negative income tax is one kind of the effective mechanism, providing the payment voluntarily to the poor under certain level of income.
负所得税是一种所得税制度与社会福利制度有机结合的有效机制，是对收入低于一定水平的贫困人群提供自动支付的措施。 - In order to change the situation of the unfair competition of Domestic and Foreign-funded Enterprises and the negative effect that the preferential policy of the tax revenue cause, corporate income tax of Domestic and Foreign-funded Enterprises would be reformed imperatively.
本文认为，为了改变内外资企业的不公平竞争以及税收优惠政策引起的负面影响的局面，内外资企业所得税并轨改革势在必行。 - The plan was based on the Negative Income Tax Theory and paid in cash, only if he/ she had accepted the job training.
该计划以负所得税理论为依据，以现金支付为手段，以接受工作培训为条件，对福利制度进行革命性的改革。 - Finally, domestic employment pressure caused by the revalue of RMB will possibly have a negative effect on the formation of capital, individual income tax and transferred payment of government to businesses.
最后，人民币升值所产生的国内就业压力将有可能对资本形成、个人所得税和政府对企业的转移支付产生一定的消极影响。 - The system of negative income tax was firstly proposed by Milton Friedman of Chicago University, and developed by economists in the west later.
负所得税制度首先由美国芝加哥大学的米尔顿·弗里德曼提出，后来又在西方经济学界得到了发展。 - The government of China should fulfill the policy of negative income tax to promote the social safeguard system in time.
我国政府应尽快实施负所得税政策来充实我国的最低生活保障制度。 - It is concluded that the existence of political costs forces those listed enterprises to make negative accrued profits regulations, but political costs do not exist in the form of higher income tax rate but in other forms.
但政治成本并不是以较高的所得税率而是以其他形式存在。 - Corporate income tax can best reflect the principle of capacity to the negative tax, and which is also more equitable. Corporate income tax revenue plays an indispensable role on our national organization.
企业所得税最能体现量能负税的原则，相对也比较公平，征收企业所得税对于我们国家组织财政收入具有不可或缺的作用。 - Redistributive effects of Social Security Expenditures are negative, while those of Personal Income Tax and Social Benefits are positive.
社保支出为负向，个税和社会性收益起到了正向的再分配作用，且社会性收益的再分配效应占绝对主导地位。 - Among them, the firm size, asset-liability ratio, profit rate to net worth, fixed assets intensity, the proportion of the first shareholders and corporate income tax burden have negative correlation, the implementation of tax rates and corporate income tax rate have positive correlation.
其中，企业规模、资产负债率、资产净利率、固定资产密集度、第一股东持股比例与企业实际所得税税负成负相关关系，执行税率与企业实际所得税税负成正相关关系。 - Finally, combing the reality of subsistence security system to improve benefits of low_income groups, this paper especially discuss the negative income tax including the tax rate and the optimum transfer payment style in different earning ranges.
最后，结合我国为提高低收入人群福利而实施的低保制度的现实状况，本文特别讨论了负所得税，其中包括税率问题和不同收入范围内的最优转移支付问题。 - The first section, from both the positive side and negative side, analyzes the nine factors affecting the individual income tax function orientation of our country.
第一节从正反两方面分析了影响了我国个人所得税职能定位的九项因素。 - This part analyses the active roles and the negative impacts to peasantry lightening burden and increasing income by the abolition of agricultural tax, some of which are quantitatively illustrated and others are only qualitatively described.
在本部分中，分别分析总结了废除农业税对于农民减负增收的积极作用和消极影响，有些进行了量化说明，有些只是进行了定性阐述。 - AMT initiates the increasing negative impacts on American taxpayers especially the middle-class families with the defects that there is no inflation index on consolidated income tax return, and coupled the reason that the regulatory ease its expansion is sunset provision mostly.
由于AMT存在着没有将所得标准实行通货膨胀指数化的先天缺陷，再加上缓解其扩张的法规多为日落条款，AMT对美国纳税人尤其是中产阶级家庭的消极影响越来越大。 - Thirdly, The negative correlation between ownership balance and the actual income tax burden is more significant in non-state-owned holding listed companies.
其三，股权制衡度与企业所得税实际税负存在反向变动关系，这种反向关系在非国有控股上市公司更显著。 - In state limited liability stage, the main reasons were the Institutional Change Theory, and The Negative Income Tax theory.
国家有限责任阶段，主要有制度变迁理论、负所得税理论。