1) linear income tax
线性所得税
2) optimal linear income tax
最优线性所得税
3) optimal nonlinear income tax
最优非线性所得税
4) income tax
所得税
1.
Discuss eight ways of pay taxes design of enterprise income tax;
浅谈企业所得税八种纳税筹划方法
2.
The discrimination about the financial lease effect on income tax in the connected transaction;
关联交易中融资租赁对所得税的影响辨析
3.
The comparision of income tax accounting treatment in the old and new standards;
所得税会计处理在新旧准则中的对比
5) 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。
6) income taxes
所得税
1.
The basic accounting theory of income taxes is the premise for processing income taxes;it is also the foundation of understanding and handling income taxes.
所得税会计的基本理论问题是进行所得税会计处理的前提,也是正确理解和运用所得税会计的基础。
补充资料：比例所得税（proportional income tax）
比例所得税（proportional income tax）：不管个人的应税收入为多少，其税基
保持不变的所得税制度。
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