实际税率

没有人知道自己明年的实际税率将是多少，因而也无法提前进行财务规划。

Nobody knows what their effective tax rate is going to be next year so they cannot plan .

我们的建议往往能够协助客户降低实际税率，节省税费支出。

U.S.recommendations are often able to help customers reduce the effective tax rate , saving the expenditure of taxes and fees .

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

Thoughts on of the large gap between NRP and ERP in Chinese tariff

这使得该公司支付的实际税率为25%。

This gives the company an actual tax rate of 25 per cent .

两年后，英国企业资产的实际税率仅为10%。

Effective tax rates for business assets was just 10 per cent after two years .

当实际税率超过可以容忍的限度时，选民们就会越发不能忍受经济的不稳定性。

The electorate became increasingly intolerant of instabilities when the actual rates transgressed those considered tolerable .

导致“实际税率”下降的原因包括经济形势变化与政策调整两方面。

Both economic and policy changes account for the decline in " effective tax rates " .

然而，跨国企业能够合法地利用转移定价，从而使自己的实际税率远低于法定税率。

However , transfer pricing can be legally exploited to pay effective taxes far below statutory rates .

并且识别出了债务期限结构的影响因素，比如成长性、企业规模、实际税率等。

It has been identified . many determinants of the debt maturity structure such as growth , size and tax rate .

其次将公司实际税率代替边际税率作为主要解释变量进行回归。

Second , the effective tax rate instead of the corporate marginal tax rates as the main explanatory variables for regression .

最高收入阶层的平均税率继续上涨，1%的最高收入家庭的实际税率为31.2%。

Average rates continued to rise within the top quintile , with the top1 percent facing an effective rate of31.2 percent .

其次，相对于实际税率和法定税率而言，在研究税收的资本结构效应时，边际税率有更好的决策力度。

Second , relative to the effective tax rate and statutory tax rates , the marginal tax rates have better decision-making efforts .

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。

At the same time , there is a gap between nominal tax rate and actual tax rate because of the availability of reference .

法定税率和实际税率作为企业所得税的变量存在一定的不足，有时候会得出错误结论。

There is a certain lack when statutory and effective tax rates as a proxy of corporate income tax , and sometimes drawed the wrong conclusions .

考察可持续的税率水平与实际税率水平之间的差异，是衡量地方财政可持续性的基本方法。

The major method for analyzing the fiscal sustainability of local government is to consider the difference between the sustainable tax rate and practical tax rate .

由于约束税率通常远远低于实际税率，因此，世界贸易组织协议经常降低估值，而非立竿见影的降低实际关税和补贴。

Since applied rates are often a long way below bound rates , WTO agreements often cut water rather than immediately reducing real-world tariffs and subsidies .

按照修订后的提案规定，雇主将为职员100万欧元以上部分的薪资缴纳50%所得税，再加上其他税收和各项社会费用，实际税率将达到75%。

In its revamped form , employers will have to pay 50 per cent income tax on the portion of salaries they pay above 1m – other taxes and social charges will bring the effective rate up to 75 per cent .

实证结果显示，我国采掘类上市公司使用衍生产品进行对冲的动机为税收动机和规模效应，因为只有实际税率，资产负债率以及公司规模通过了显著性检验。

The empirical results show that the motivation of mining company using derivatives for hedging is the tax motivation and the scale . Because only the effective tax rate , asset-liability ratio and the size of the company are through a significant test .

其次，通过对筛选出的近六百家上市公司的有关数据进行实证分析，站在企业税收筹划的角度找出了一些影响上市公司企业所得税实际税率高低的因素。

Secondly , this thesis selected by the nearly six hundred listed companies in the empirical analysis of the data , stand point to design of enterprises tax and to find corporate tax planning a number of listed companies effective tax rate corporate income tax level factors .

本文借鉴国内外学者经验，以实际所得税率ETR指标来判断企业对税收筹划的倾向。

This article draws on the experiences of domestic and international scholars , and uses the actual enterprise income tax rate ( ETR ) to judge enterprises ' tendency towards tax planning .

因此，美国中等收入家庭的实际所得税率从14%降至11%。

Thus their effective tax rate fell from 14 per cent to 11 per cent .

公司规模、质量和实际所得税率是影响债权治理水平和企业成长性的重要特征因素。

The size , quality and effective income tax rate are the most important features of influencing the governance and growth .

该计划的一大重点就是五年内将实际公司税率减免7%，也就是将38%的税率降到31%。

A pillar of the programme is a 7 per cent effective corporate tax cut for five years , which reduces the corporate tax rate from 38 per cent to 31 per cent .

本文对影响我国上市公司的资本结构的因素作了实证研究，得出：盈利质量、企业实际所得税率、现金净流量与公司资本结构没有明显的相关性；

After fully empirical research , it Draws that : there is not obvious dependence in profit quality , real income tax rate of the enterprise , the net flow of cash and capital structure ;

研究结果显示：目前我国个人所得税的实际平均税率很低，与测算出的拉弗最适税率有相当大的差距，因此在理论上平均税率的提高可以带来巨大的增税空间。

The result of study shows : the real average tax rate of Individual Income Tax at present is much lower than the optimum tax rate having been estimated , so the improvement of the average tax rate will bring enormous increasing of the tax income in theory .

纵向税收竞争理论认为，在分税制下，除非中央政府能够采取有效的矫正措施（correctivepolicies），否则其集中财政收入的过程可能导致实际的均衡税率过高。

According to the vertical tax competition theory , under tax division system , the process of concentrating financial revenue will lead to the extremely high equilibrium tax rate unless central government takes effective corrective policies .

实证结果解释了美国、欧盟和日本实际石油国内税率的选择。

The empirical result could explain the domestic oil tax rate choice of EU , U.S.A and Japan .

对普通工薪阶层来说，实际所得税税率与35年前类似，但它们看起来要低得多。

True income tax rates for the typical worker are similar to those of 35 years ago but they seem much lower .

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。

Finally , its research conclusion is not uniform . The research estimates the corporate income tax effect on Chinese listed company ' financing structure .

第一，国会应当通过一项永久免税政策，对美国企业在实际企业税税率高于某一特定最低值的国家所获得的利润予以免税。

First , Congress should enact a permanent tax exemption for us corporate profits earned in countries with effective corporate tax rates above a specified minimum .