2) 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。
3) An Analysis on the Negative Income Taxation System
负所得税制度评析
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