1)marginal tax rate边际税率
1.The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate.改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。
英文短句/例句
1.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
2.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。
3.Reagan based his economic program on the theory of supply-side economics, which mandated reducing marginal tax rates to encourage people to work harder and longer.里根的经济纲领是以供应经济学为基础的，主张降低边际税率以鼓励人们努力工作并增加劳动时间。
4.Combined marginal tax-benefit rates of 85 percent became common.边际税-福利税的合成比率达到85%，这已成为普遍的情况。
5.marginal utility theory of taxatio课税的边际效用理论
6.effective duty rate on imports对进口品的实际征税率
7.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
8.marginal productivity theory of wages工资边际生产率理论
9.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
10.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
11.marginal rate of return over cost弥补成本后的边际报酬率
12.marginal produtivity theory of interest边际生产率决定利息的理论
13.Bilateral Real Exchange Rate of RMB and Sino-Korea Trade Balance;人民币双边实际汇率与中韩贸易收支
14.Human Capital, Marginal Productivity of Factors and Regional Inequality;人力资本、要素边际生产率与地区差异
15.This is what he means by equality between the rate of interest and the marginal efficiency of capital.他所说的利率等于边际资本效率，意思就是这样。
16.The Progress and Characters among Provinces of Tax Collection and Administration Efficiency after the Tax Revenue Sharing System;分税制改革以来税收征管效率的进步和省际差别
17.The Influences on the Firm s Product Decision & National Rate of Customs Duties in the International Trade under the Condition of Currency Depreciation;货币贬值对国际贸易企业产量决策和国家关税税率的影响
18.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
相关短句/例句
marginal tax rate differential边际税率差
1.On the basis of the specific tax planning formation mechanism,design a model of marginal tax rate differential,we found that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.在税收筹划特定的形成机理下,构建边际税率差模型,发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,实现企业价值最大化的动机。
2.we design a model of marginal tax rate differential,and find that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.通过构建边际税率差模型,我们发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,从而实现企业价值最大化目标,这一内在驱动因素就是边际税率差最小化。
3)effective marginal tax rate实际边际税率
4)marginal effective tax rate(METR)边际有效税率
1.This paper computes the marginal effective tax rate(METR) of machine and building investment of the Chinese firms based on the method of King and Fullerton(1984),the research result shows that the METR of machine is higher than that of building.本文运用KingandFullerton(1984)有效税率计算方法分析了我国企业投资于机器设备和房屋建筑物两类资产时间序列的边际有效税率,研究结果表明,我国企业投资于机器设备边际有效税率要普遍高于房屋建筑物;同时,本文还运用OECD(1991)的方法计算了我国税制对企业不同投资对象的融资方式构成的税收楔子,研究结果表明,从总体上看,税收政策对企业投资的融资方式产生了扭曲效应,按税收楔子大小排列的企业融资方式依次为债务融资、新股发行、留存收益。
5)margin tax rate边际所得税率
6)UK marginal tax rate英国边际税率
延伸阅读
边际税率 是指征税对象数额的增量中税额所占的比率。以超额累进的个人所得为例，免征额为800元，则800元以下的这部分所得额的边际税率为0，所得额为1000元时，增量200元，税额10元，则边际税率为10元÷200元=5％。当所得额为1800元时，增量1000元，税率10％”，税额100元，边际税率10％，可见，个人所得税超额累进税率表中的每一级税率实际上就是相应级距所得额的边际税率。而应纳税额和全部应税所得额的比则是平均税率。当然，并非所有税种的边际税率都随着征税对象边际数额的增加而提高。根据边际税率在征税对象数额增加时的变化情况，即不变、上升或下降，可将税收依次划分为比例税、累进税、累退税。在比例税制情况下，边际税率和平均税率相等，在累进税制情况下，边际税率高于平均税率。边际税率的高低会对经济产生不同的影响。边际税率越高，纳税人增加的可支配的收入就越少，虽然税收收入的作用增强，但却会产生某种程度的替代效应，如当工作的边际收入减少时，人们就会以闲暇去替代部分工作时间，从而妨碍人们努力工作。因此，累进税率中的边际税率要适度。
