Nominal Rectification and Specification of Administrative Legislation in Tax Regulation 税收调控中的行政立法:正名与规范
If they prefer to defend individually the principle of tax sovereignty, they will see the continuing de facto evaporation of their nominal sovereignty through unrestrained tax competition. 如果它们宁愿各自维护税收主权原则,那么它们就会发现,由于无节制的税收竞争,其名义上的税收主权实际上正在逐渐蒸发。
The Check and Balance among Legislative, Judicial and Administrative Power Under the Hong Kong Basic Law; Nominal Rectification and Specification of Administrative Legislation in Tax Regulation 基本法之下立法、司法与行政的制衡税收调控中的行政立法:正名与规范
Before inflationary expectations take hold, nominal growth should rise, lifting long-depressed tax revenue. 在通胀成为主流预期之前,日本名义增长率应该能获得增长,从而提升长期低迷的税收。
At the same time, there is a gap between nominal tax rate and actual tax rate because of the availability of reference. 同时,因资料的可获得性又产生了名义税率和实际税率的差距。
Meanwhile, the fluctuation of the anticipated inflation will aggravate the fluctuation of the nominal interest rate with the aid of the income tax on interest income. 同时,预期通货膨胀的波动也会借助于利息所得税加剧名义利率的波动。
Both the nominal and real rate of stamp tax varies greatly among countries and regions, and both are quite low in Chinese mainland. 无论是印花税名义税率还是实际税负,各国(地区)之间相差很大,而中国大陆地区都偏低。
Based on a combination of actual situation of the real estate and input-output tables, the nominal tax rate of VAT can be interpreted by tax increases and deductible effects. 本文利用投入产出表和统计年鉴相关数据,在结合房地产业实际的基础上,将名义税负分解为税率带来的增税效应和抵扣带来的减税效应,并对房地产业中间投入水平进行重构。
Under the influence of the policy, the tax work standards which Tax collection authority based on change, and the tax collection is adjusted at the same time; the nominal income tax rate of listed company changes with the floating degree of earnings management. 两税合并政策下,税收征管机关的税收工作标准发生改变,税收征管力度可能随之调整。同时,两税合并使得上市公司的名义所得税率发生变化,盈余管理程度可能会随之浮动。