实际税负

隐性税负的存在直接增加企业的实际税负，降低企业所得税税务筹划直接目标的实现程度，最终影响企业所得税税务筹划有效性的实现程度。

The existence of hidden tax directly increases the actual tax burden of enterprises and reduces the level to achieve the direct goal .

通过对宏观税负的区间的分析，可见GDP增长与名义税负、实际税负均成负相关，在一定程度上印证了低税负高增长，高税负低增长的研究结论；

We have come to the conclusion that low tax burdens can make high increase , and high tax burdens can make low increase by the analysis of macro - tax burdens .

通常实际税负较低以及制造业企业受到增值税转型的正向影响较大。

The lower actual tax burden , the more positively VAT impact on manufacturing businesses .

增值税转型对企业实际税负影响的数理模型

Mathematical model of impact of value-added tax 's transition on real burden of taxation of enterprises

而房地产企业实际税负水平自然也成为税收政策制定者与研究者关注的焦点。

The real estate enterprise actual tax burden level become the taxation policy and the focus of attention .

由于间接纳税人是实际税负的承担者，所以间接纳税人也享有和直接纳税人一样的权利。

Because of indirect taxpayer is the real undertaker of taxation , he can enjoy the same right as the direct taxpayer .

其三，股权制衡度与企业所得税实际税负存在反向变动关系，这种反向关系在非国有控股上市公司更显著。

Thirdly , The negative correlation between ownership balance and the actual income tax burden is more significant in non-state-owned holding listed companies .

企业还可以钻爱尔兰税法的其他一些空子，让自己所承担的实际税负远低于12.5%。

Companies could also take advantage of other loopholes in the Irish tax code to get their tax bill considerably lower than 12.5 percent .

无论是印花税名义税率还是实际税负，各国（地区）之间相差很大，而中国大陆地区都偏低。

Both the nominal and real rate of stamp tax varies greatly among countries and regions , and both are quite low in Chinese mainland .

另外，房地产开发企业自身也应该重视税金成本管理，降低实际税负，从而取得最大的收益。

Furthermore , the industries themselves should emphasize the management of the tax fees ' cost and reduce the expenses of actual taxes to get more profits .

据介绍，外资企业的名义税负为15%，实际税负水平为11%，远远低于法定的33%。

According to reports , Nominal Tax Burden is15 % , and Real Tax Burden which was much lower than the33 % of the legal was11 % .

同时还由于避税人和合法纳税人之间的实际税负不公平，侵害了税法实质正义。

At the same time also because of the unfair actual tax burden among tax avoidance and legitimate payment , thereby violating the tax laws of justice in real term .

本文基于不同股权结构下企业税收筹划积极性不同的考虑，研究股权结构与所得税实际税负的关系。

Based on different ownership structure under different enterprise tax planning enthusiasm ownership structure and consideration , this paper studies the relationship between ownership structure and actual income tax burden .

最后，为了使所得到的结论更具有说服性和全面性，我们在选择衡量公司实际税负时会选取多个衡量指标对其进行稳定性检验。

Finally , in order to make the conclusion more convincing and comprehensive , we test the stability of it by selecting some other methods of calculating the effective tax rate .

与这种定性的研究方法不同，本文通过具体测算能够代表房地产行业的房地产上市公司的实际税负以验证整个行业是否真的存在高税负的现象。

However , this paper calculates the real estate industry specific tax to verify whether there really is real estate enterprise high taxes , which is different from the the qualitative research method is used in previous research .

检验股权集中度及股权制衡度与所得税实际税负的相关性过程中，加入最终控制人类型变量，而不是单独研究他们各自对所得税实际税负的影响，这是本文的第二个创新。

In the second step and the third step , join the type of eventual controller , rather than individual income to their respective actual to study the influence of the tax burden , which is the other innovation .

本文的技术路线为首先检验新企业所得税法的实施是否使得企业实际税负对企业投资规模产生影响，即采用全样本回归的方法研究企业整体税负的下降是否促进了企业投资。

Fist , the paper inspect the implementation of the new Enterprise Income Tax Law whether makes actual tax burden effecting the investment scale , and study the fall of enterprise tax burden whether to promote the enterprise investment .

广东省消费支出、资本收入、劳动收入实际有效税负税收弹性系数测算

A Calculation for Tax Elasticity of Real Effective Tax Burden of Consumption Expenditure , Income of Capital and Income through Work in Guangdong

但降低实际的税负和税收，比当下已经失灵的体制更有助于改善企业和政府的财政状况。

But lower taxes that were actually paid and collected would do more for business and government finances than the current dysfunctional system .

其中，企业规模、资产负债率、资产净利率、固定资产密集度、第一股东持股比例与企业实际所得税税负成负相关关系，执行税率与企业实际所得税税负成正相关关系。

Among them , the firm size , asset-liability ratio , profit rate to net worth , fixed assets intensity , the proportion of the first shareholders and corporate income tax burden have negative correlation , the implementation of tax rates and corporate income tax rate have positive correlation .

实际利率和宏观税负是民间资本投资企业实际生产经营中必须考虑的资本成本，实际利率和宏观税负越高，对民间资本投资的抑制越强。

Real interest rates and macro tax burden must be considered in the actual production and operation of private capital investment , capital costs , higher real interest rates and macro tax burden , the stronger the suppression of private capital investment .