税率结构

税率结构模式的选择；

Secondly , the choice about the pattern of tax rate structure ;

调整和简化税率结构，采用更加灵活的费用扣除标准；

Adjust and simplify tax rate structure , use the more flexible standard of expense deduction .

税率结构的设计既是一场政策辩论，同时也是一道数学方程。

The design of our tax rate structure is both a policy debate and a mathematics equation .

研究我国有效税率结构的经济增长动态增长效应，对政府税收政策的制定和实施时机的选择有一定的参考意义。

The dynamic effects of the tax structure have certain implies for taxation policy designing and implement timing in China .

三是扩大消费税征收范围和对消费税税率结构进行调整也会有利于缩小收入分配差距。

Third , it will narrow the income gap by expanding the scope of the consumption tax and adjusting the structure of the consumption tax .

这种税率结构过于复杂、繁琐，45%的边际税率也过高，且容易导致税负不公。

Such a complex and trivial rate structure with a high marginal tax rate of 45 % is likely to bring about the unfairness of tax burden .

税制结构优化是一个包括税种结构优化、税率结构优化和征管构成优化等内容的综合概念。

The optimization of the tax system structure consists of three parts : the optimization of the tax category structure , tax rate and tax collection and administration .

费用扣除不合理，税率结构不科学，税收征管不力等是我国个人所得税制度存在的主要问题。

The main problems of the current tax system on personal income in China are its unreasonable tax expense , unscientific tax rate structure and inefficient tax administration .

印花税的税率结构分为3类，中国大陆地区以单一比例税率为主、辅之以单一定额税率。

The structure of stamp tax rate is divided into three categories , while in Chinese mainland stamp tax rate is single flat rate complemented by single specific rate .

提高个人所得税工薪所得费用扣除标准，合理调整税率结构，切实减轻中低收入者税收负担。

We will raise the individual income tax threshold on salaries , reasonably adjust the tax rate structure , and genuinely reduce the tax burden on low-and middle-income people .

我国应从基本国情出发选择税制模式，解决个人收入显性化问题、拓宽征税范围以优化税基，制定合理的税率结构和税收优惠政策，适当提高免征额及完善征管体系等。

The suggestion includes selecting the suitable taxation model , solving obvious income discrepancy , broadening collection range , establishing rational taxation structure , improving revenue policy and improving management system .

但是现行个人所得税在税制模式、税率结构及征收管理等方面存在问题，影响了税收公平原则和税收收入，因此，必须加以改革和完善。

However , there are some problems and loopholes in the current income tax system , such as tax system model , tax rate structure , tax collection and administration , and so on .

具体从纳税人、税种归属、课征模式、课税范围、税率结构、费用扣除和税收征管等税收法律制度的几大主要方面逐一探讨我国现行个人所得税法律制度存在的主要缺陷。

The part will study the shortcomings of present personal income tax law system from tax model , tax scope , expense deduction , structure of tax rates , the administration of tax collection , etc.

个人所得税的运行中存在许多急待解决的问题，从个人所得税的征收模式、应税所得的确定和税率结构的调整三个方面进行探讨并指出改进方向。

There exist some problems in the individual income tax , the article discusses three of them : the selection for the model of levy of Individual Income Tax , draw up the amount of individual income taxable , adjustment of tax rate .

个人所得税制改革的重点应是税率结构的设计与综合所得项目的界定，这直接关系到纳税人负担的轻重与税制是否公平。

The key points of the personal income tax system reform are the design of the tax rate structure and the definition of the synthetical income items , which are directly related to the burden of tax payers and the fairness of tax system .

本文对现行个人所得制度存在的问题进行了深入分析，并从改变税制模式、合理确定费用扣除项目和扣除标准、调整税率结构、完善税收方法等方面提出了相应的对策。

This paper thoroughly analyzes the existent problems of the personal income tax and provides some relevant methods in the aspects of changing taxation model , reasonably determining items of deducting expenses and standard of deduction , adjusting structure of tax rate , perfecting methods of tax revenue .

最后进行实证检验，得出公司边际税率与资本结构显著正相关。

Finally , empirical test make that the marginal tax rate and the company capital structure is significantly correlated .

最后，公司作出融资决策前的边际税率与其资本结构呈现正相关关系。

Finally , there is a positive correlation between the marginal tax rate before financing decision and capital structure .

研究显示，边际税率对资本结构的解释能力为0.9%，所有目前可获得的变量对资本结构的解释能力为21.3%。

The research indicates that the explanation power of MTR to capital structure is 0.9 % and the explanation power of all the available variables to capital structure is 21.3 % .

结合西方现有的理论和实证研究，本文选取边际税率作为资本结构的代理变量，更准确的反应了资本结构的税收效应。

Combined with the existing Western theoretical and empirical research , the paper selected the marginal tax rate as the proxy variables of the capital structure , which more accurately described the tax effect of capital structure .

通过提高费用扣除标准、调整边际税率和税率结构等手段，降低低收入者的税收负担，增加对高收入者的征税力度，发挥个人所得税调节收入分配的职能。

As the same time , the distribution function of Individual Income Tax can be developed effectively , through of raising the standard of the exemption , adjusting the marginal tax rates and the tax rate structure , etc.

以税负、税种、税率、税权结构为主要构成的税制结构向着优化的方向，作出了较大的调整和改革，取得了巨大成功。

An obvious adjustment has been made based on tax burdens , tax categories , tax rate and tax right as the main tax system and a great success has been made .

以国际标准衡量，美国的税率并不低，税率结构的累进程度也相当高；但由于它们所适用的税基较为狭窄，因此美国所得税收入仅相当于国内生产总值（gdp）的8%。

Rates are not low by international standards , and their structure is already quite progressive ; yet because they are applied to a slender base , the US income tax raises barely 8 per cent of gross domestic product .

最高档次的边际税率过高，税率级次过多，强化了逃税意识，税率结构事实上不具备充足的累进性。

The highest grade of high marginal tax rates , excessive tax levels , and strengthen the awareness of tax evasion , the tax rate structure does not have sufficient fact progressive .