所得税率

在亿万富翁投资者WarrantBuffet将他的所得税率17%与他的秘书所得税率29%进行比较之后，Buffet规则得到了关注。Buffet说：

The Buffet Rule gained attraction after billionaire investor Warrant Buffet compared his income tax rate of 17 % with his secretary 's rate of 29 % .

对于RD投入，本文在安沃沙赫的理论研究的基础上，分析了税收抵免、减低公司所得税率、RD金额列支三种税收优惠方式在我国的实施情况。

Then , the paper analyzes three kinds of tax preference and their usage in our country , such as tax credit for R D investment , decrease on enterprises income tax rate , and cost confirm of R D investment .

提高税收包括一定程度上回归克林顿（clinton）时代的个人所得税率将必须成为解决方案的一部分。

Higher taxes including returning to Clinton-era personal tax rates for some will have to be part of the solution .

单一税率、发生地纳税（territorialtaxation）、甚至大幅降低企业所得税率，尽管都颇有吸引力，却都可能产生令人失望的结果。

Flat taxes , territorial taxation , even a much lower corporate rate , all have attractions but potentially will prove frustrating .

上届SPD和绿党的联合政府下调了所得税率。

The previous coalition government of the SPD and the Greens cut income-tax rates .

而事实上，外资企业所得税率的调整对FDI的影响将在一定程度上使货币供给内生化，进而通过货币市场与外汇市场影响国民经济总产出。

In fact , the impact to FDI from the adjustment in the tax rate in FDI enterprises in some degree would make the money supply become endogenous , and then affects the domestic production level through both monetary market and exchange market .

瑞安计划将最高一级个人所得税率从35%降至25%，大幅削减联邦医疗补助计划（medicaid）、食品券等面向低收入群体的转移支付计划支出。

Mr Ryan would reduce the top rate of personal income tax from 35 per cent to 25 per cent and slash transfer programmes for the poor , such as Medicaid and food stamps .

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 .

两党的总统候选人都在大谈不对中产阶级增税，米特罗姆尼（MITTROMNEY）则不仅希望将小布什（GeorgeW.Bush）政府的减税措施永久化，还有意将个人所得税率再整体下调20%。

Both candidates are running on not raising taxes for the middle classes and Mitt Romney wants to not only make the George   W. Bush tax cuts permanent , he wants to cut income tax rates another 20 per cent across the board .

上市公司所得税率变化的敏感性分析

A Sensitivity Analysis of Income Tax Rate Changes On Listed Company

这项法案提高了高收入者和高利润企业的所得税率。

The bill raises income taxes on high-earning families and individuals .

统一内外资企业所得税率；

The income tax rate of home and capital enterprises should be unified ;

股息所得税率偏高。

The rate of dividend tax is high .

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 .

上述预算提出将资本所得税率由15%增至20%。

The budget proposes lifting the capital gains tax rate from 15 to 20 per cent .

第四，降低股利所得税率导致股利所得税的收入再分配效应减弱。

Fourthly , reducing the tax rate will weaken the income redistribution effect of dividend income tax .

百万富翁享受低于20%的所得税率，是因为美国税法中充斥着复杂的扭曲之处。

Millionaires enjoy tax rates below 20 per cent because the tax code is littered with complex distortions .

譬如，1986年出台的《税务改革法案》在大幅降低边际所得税率的同时，扩大了税基。

For example , the 1986 Tax Reform Act broadened the revenue base while slashing marginal income tax rates .

你也不能通过全美最高的个人所得税率来保证加州免予破产。

And you cannot tax your state into solvency with the highest personal income tax rates in the country .

富人承担的个人所得税率远远低于中产阶级工薪阶层。

The average personal income tax rate on the wealthy was far lower than that paid by middle-income earners .

此外，资产负债率、企业所得税率等因素都会影响股东-债权人利益冲突引起的投资行为。

Moreover , debt ratio and income tax rate will also affect firm 's investment behavior arising from stockholder-bondholder conflicts .

此外，较低的所得税率，温暖的气候和较高生活水平都吸引着世界各地的人才。

A low income tax rate , warm climate and high standard of living attract talent from around the world .

巴菲特公开表示，2010年自己负担的有效联邦所得税率是17.4%。

Mr Buffett said publicly that he had an effective federal income tax rate of 17.4 per cent in 2010 .

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 .

个人所得税率确定的根本的和首要考虑的因素是追求税收公平，促进社会和谐。

Individual income tax of the fundamental factors is the primary consideration and pursuit of tax justice , promote social harmony .

“长远委员会”希望通过将销售税的征税范围扩大到服务业，并简化和削减所得税率来解决这一问题。

The Think Long Committee wants to fix this by extending sales taxes to services , and simplifying and cutting income-tax rates .

我国内、外资企业所得税率差异很大，两税合并目前已经获得通过，2008年具体实施后将会对企业利润造成较大影响。

For now , it has got approved , and is bound to be great impact when it is carried out in2008 .

不过，该公司强劲的利润增长，主要来自于中国企业所得税率的调整。

But the company 's strong profit growth was largely a result of a change in China 's corporate income tax rate .

这可以为企业的税收筹划及政府合理制定企业所得税率提供可靠的证据。

This research can provide reliable evidence for the enterprise 's tax planning and the government 's levying rational enterprise income taxes .

香港的低所得税率，以及紧密的经济和文化纽带已经吸引了许多来自大陆和世界的投资者。

Hong Kong 's low income tax rate and close economic and cultural ties has attracted many overseas and mainland investors seeking residency .