1) An Analysis on the Negative Income Taxation System
负所得税制度评析
3) negative income tax system
负所得税制
1.
Thus, Pass to promote the negative income tax system, make"low protect"change into" negative tax ".
本文认为,通过推行负所得税制,把低保制度、贫困救助制度、个人所得税制度三者联结起来,使"享受低保"变为"负纳税",将全体公民纳入到税法的约束当中,这样既可以较好地维护社会公正分配、控制收入差距,又可以让农民等社会困难群体都成为纳税人,维护税收公平,强化全民纳税意识。
4) Negative income tax
负所得税
1.
Passing the lawmaking norm,central coordination,negative income tax mechanism,governme.
通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。
2.
Thus,the new personal income tax idea should emphasize a universal tax and the principle of burden,practice negative income tax and low the progressive tax rate,me.
因此,新的个人所得税构想中应当强调全民纳税、量能负担原则,实行低累进税率和负所得税税率,同时要改进征管模式。
5) income tax burden
所得税税负
1.
Capital structure plays an important role in the company s operation and development,so the research on the relevance between listed company s capital structure and the income tax burden have a significant practical sense.
资本结构在企业的经营发展中非常重要,研究上市公司资本结构与所得税税负的关系有着重大的现实意义。
6) Personal income tax system
个人所得税制度
1.
This paper provides a micro-simulation model to analyze distribution effects of personal income tax system in China.
本文提供了一个微观模拟模型,用于分析我国个人所得税制度的收入分配效应。
补充资料：累进所得税制(progressive income tax)
累进所得税制(progressive income tax):税率随着个人应纳税款的增加而上升(
直至达到某一点为止)的所得税制度。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条