1) marginal burden of tax
边际税负
2) marginal burden of agricultural tax
边际农业税负
4) marginal tax rate
边际税率
1.
The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate.
改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。
5) marginal tax band
边际税阶
6) marginal tax rate differential
边际税率差
1.
On the basis of the specific tax planning formation mechanism,design a model of marginal tax rate differential,we found that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.
在税收筹划特定的形成机理下,构建边际税率差模型,发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,实现企业价值最大化的动机。
2.
we design a model of marginal tax rate differential,and find that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.
通过构建边际税率差模型,我们发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,从而实现企业价值最大化目标,这一内在驱动因素就是边际税率差最小化。
补充资料：税负
1.纳税负担。
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