公司所得税

盈余管理与上市公司所得税税负关系的实证研究

An Empirical Study on Earnings Management and the Listed Corporate Income Tax Burden

文中直接分析了有关公司所得税和个人所得税的协调过程。

It puts forward the process of direct tax coordination which includes corporate income tax and individual income tax .

波恩政府对公司所得税的征收税率之高在欧洲处于前列。

The Bonn government taxes profits of corporations at a rate that is among the highest in Europe .

跨国公司所得税法律问题探讨

Corporation Tax of Overseas Operations from the Legal Point of View

国际税收竞争的焦点是公司所得税；

The focus of international taxation competition is the corporation income tax .

本文集中分析公司所得税的投资效应。

The Paper concentrates on the investment effects of corporation income tax .

公司所得税地方附加。

Local surtax on corporate income tax ( Derrama );

一些积极因素会减轻压力，例如公司所得税下降。

There are some mitigating positive effects , such as lower corporate tax bills .

政府支出被削减，就像个人所得税和公司所得税。

Government spending had been cut , as had income tax and corporation tax .

所得税可分为个人所得税和公司所得税。

Income tax can be divided into personal incone tax and corporation income tax .

我国上市公司所得税税负实证研究

The Experiential Research of the Income Tax 's Burden of Listed Company in China

营业（利润）税；公司所得税[美国]；公司税[英国]

Business ( profit ) tax ; corporate income tax [ US ] ; corporation tax [ UK ]

公司所得税和关税占各国税收总收入的比重不断下降的趋势是税收竞争的显著结果；

The decrease of the business income tax and tariff is the obvious result of the competing tax .

这三种理论观点对现实税收政策是否废止股息税或者将公司所得税与股息税合二为一各有主张。

These three theoretical schools have different views on whether dividend tax should be cancelled or integrated with corporate tax .

国外投资商对抓住中国经济增长机会来中国投资越来越强烈，很明显已经不在乎高公司所得税。

Foreign investors have apparently shrugged off the higher corporate income tax to embrace China 's growth opportunities more eagerly .

公司所得税存在的合理性及其效应分析二、收入的认定要体现税法与财务制度适度分离的趋势；

Rationality and Effects of Corporation Income Tax It would be entity law and had better be called Corporation Income Tax .

公司所得税合并会使得众多上市公司税收支出大幅减少，这将会促使公司盈利增长。

The corporate income tax unification could translate into substantial tax reductions for many listed companies which in turn would boost corporate earnings growth .

拟开征的这项税收适用于澳大利亚相关项目的所有营业收益，在公司所得税中扣除资本支出、勘探和开发活动费用等项目。

The proposed tax applies to all operating earnings on Australian projects , deductible against company tax with concessions on capex , exploration and development .

在过去的几十年里，全球税收政策中的一个重要变化，就是在国家税收结构中倾向于将公司所得税与公司利润的分配进行整合。

In the past few decades , global tax policy had an important change that integrate the corporate income tax and the distribution of profits .

在公司所得税协调上，90年代以前几乎没有进展，90年代以后随着协调机制有刚性向弹性的转变，取得了一定的进展。

The company income tax coordination made little progress before the 1990s and some progress after the 1990s due to the changing of tax coordination mechanism .

有些企业高层认为，避税只是种症状，真正的病因是富国过高的公司所得税和繁杂的税务手续。

Some executives argue that tax avoidance is a mere symptom , the real disease being the high corporate tax rates and complex rules imposed by rich countries .

世纪之交，随着各国公司所得税浪潮，我国33%的税率正面临较大的下调压力。

However , 33 % company income tax rate in China is facing a great reducing pressure in the wake of the wave of corporate income tax cutting .

虽然其后的理论发展引入了公司所得税、破产成本和个人所得税等因素，但仍然没有超越新古典理论的范畴。

Although incorporating elements like the corporate income tax , bankruptcy costs and individual income tax , further theory development has failed to breakthrough the new classical theory .

税收与贸易的交叉是莱特希泽的专长，他是里根政府为出口商降低公司所得税方案的设计者。

The intersection of tax and trade is a specialty of Mr. Lighthizer , who was an architect of a Reagan administration initiative to cut corporate taxes for exporters .

研究方法上有两个创新：一是将公司所得税理论用以分析贫困地区的涉农税收的经济增长和减贫效应分析；

One is to use the theory of the firm income taxation torn to analyse the fiscal effects of the taxation concerning agriculture on the economic growth and the poverty-alleviation .

主要税种有个人所得税、公司所得税、货劳税、销售税、房地产税、关税和特种商品税。

Its main categories of taxes are personal income tax , cooplation income tax , commodity tax , sales tax , real estate tax , tariff , particular commodity tax .

在此基础上，本文又从企业经营方式、融资、投资、企业的价格和产量等方面深入分析了公司所得税对国民经济的影响，指出开征累进税是为了限制大公司的垄断；

Meanwhile this paper gives an intense analysis of the effects of corporation income tax on national economy in terms of management forms , financing , investment , prices and output .

1992年挪威税制改革后，石油开采和管道运输业的公司所得税与其他行业一样降为28%，但加征50%的特别税，总税率由改革前的80.8%降为78%。

After the 1992 tax reform , the total tax rate paid by petroleum exploitation and pipeline companies dropped from 80 . 8 % to 78 % , primarily as the result of a 28 % income tax reduction .

他们假设存在公司所得税，发现负债有避税效应，能降低企业加权平均资本成本，提高企业价值。

It assumes there existing a corporate income tax , they found that the liabilities have the effect of tax avoidance . The effect could reduce the weighted average cost of capital , and then improve the value of the corporate .

股息经济性重复课税是由于在所得税内部，公司所得税和享有公司利润的股东所支付的个人所得税相互作用而产生的。重复课税将导致税收公平和效率的损失。

The issue of economic double taxation on dividends results from such facts as : corporation income tax interacts with income tax paid by shareholders who hold corporation interests , and double taxation leads to the failure of taxation fairness and efficiency .