税率差异

介绍了运用免税、减税、税率差异、延期纳税技术和税额扣除等技术手段进行税收筹划的方法，从而实现财务利益，为企业赢得效益最优。

Introduces the method of tax planning , such as tax-exempt , tax deductions , the tax rate difference , postpones and tax deduction , to realize the financial benefit , and get the optimum benefit for the enterprise .

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 .

本文主要从会计核算方法、投资方式和地区税率差异等方面探讨企业节税的途径。

This article probes into some ways on taxes saving from the following aspects : accounting methods ad investment means and the tax rate variance among districts , etc.

税率对收入分配差异的影响分析

Impact of tax rate on Income Disparity

当股利所得税率与资本利得税率之间的差异越小时，公司分配股利的时间应当越长，公司在这种情况下也不宜一味追求规模效应，盲目扩大资本；

The less the difference between tax rates on dividend and capital gain is , the longer the stage of dividend distribution is , and the firm should not blindly pursue scale effect and expand the capital .

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 .