"Subsidies and allowances received under the state uniform provisions, shall be exempted from individual income tax" “按照国家统一规定发给的补贴、津贴,免纳个人所得税”
Finally, its research conclusion is not uniform. The research estimates the corporate income tax effect on Chinese listed company 'financing structure. 通过实证分析中国上市公司的实际企业所得税率和考虑税竭耗的非债务税蔽(解释变量),可解释所得税对上市公司融资结构变量(被解释变量)的影响。
In recent years, an argument becomes increasingly prevailing that urges making of a uniform income tax law for both domestic and foreign enterprises as it advocates revocation of tax preference for foreign investment. 近几年来,主张合并内外资企业所得税法、取消外商投资企业税收优惠的观点日渐盛行。
Comprehensive income tax system is the different nature of the taxpayer from the year together, unified deducted, in accordance with the uniform rate of income tax collection system. 综合所得税制,是将纳税人全年各种不同性质所得汇总起来,统一扣除,按照统一的税率计算征收所得税的制度。