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.
本文通过提出研究假设，采用实证研究方法，分析研究我国会计中政治成本与应计利润调整之间的关系，提出如下研究结论：政治成本的存在迫使上市企业从事负向的应计利润调整；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。
Based on the panel data of listed companies in the Chinese stock-market during 1998-2004,The paper examines the determinants of corporate effective tax rates at firm level.
本文采用中国非金融类A股1998-2004年425家上市公司合计2975个样本观察值的面板数据,应用随机效应模型,深入研究了影响企业实际所得税税率(ETR)的公司特征因素,在此基础上探讨了税收政策(《T2000》)的变动对这些因素的影响。
The existing corporate income tax rate will be reduced from the current standard rate of 33 per cent to 24. The taxation system to be overhauled gradually.
企业所得税率将从目前的标准税率33%降为24%。逐步整顿的税收制度。
"Once again, the use of corporations became popular-once the permanent income laws were passed- because the income-tax rate of the corporation was less than the inpidual income-tax rates. "
一旦所得税法被通过,成立公司就会流行起来了,因为企业所得税率低于个人收入所得税率。
A Computable General Equilibrium Analysis on Enterprise Income Tax Rate Reform in China;
统一内外资企业所得税率的CGE分析
reduce the standard rate of income tax
降低所得税的标准税率.
Application of prefrential income tax rate, and exemption of income tax.
适用优惠所得税税率，及所得税免除
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为３％。
Income tax rates are related to one's annual income.
所得税税率与个人年收入的数额相关。
The preferential income tax rate applied is 20, 15 or 10 per cent.
适用的优惠所得税税率为20％、15％或10％
The preferential income tax rate applied is 15 per cent.
适用的优惠所得税税率为24%或15%
Income is taxed at 35% .
对所得收入按３５％的税率课税。
Analysis on Economic Influence on Tax Rate Adjustment of Enterprises Income Tax;
企业所得税税率调整的经济影响探析
An Analysis of the Optimal Income Tax Rate Theory from the Poor-rich Disparity in China;
从贫富差距分析最优所得税税率理论
China's Inpidual Income Tax Reform:from the Perspective of Tax Rate Adjustment
我国个人所得税改革:税率调整的视角
the amount of tax owed; calculated by applying the tax rate to the tax base.
欠下的税款；按税务比率加于税基计算所得。
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额＝应纳税所得额×适用税率－速算扣除数
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
A Devise of China's Personal Income Tax Rate Based on Current Tax System
基于现行税制模式的我国个人所得税税率设计
income from remuneration for personal service shall be taxed at a flat rate of 20%.
劳务报酬所得，适用比例税率，税率为百分之二十。