1) corporate income tax avosion
公司所得税逃避程度
1.
In the background which tax avosion problem is quite grave, with the question that how the management incentives affect the corporate income tax avosion.
本文在国内外逃避税问题较为突出的背景下,带着高额的管理层激励究竟会不会导致公司所得税逃避行为的恶化这样一个疑问,在分析国内外相关研究的基础上,通过委托代理理论建立了管理层激励水平与所得税逃避程度关系的理论模型,并通过实证研究证实了我们关于管理层激励水平、管理层激励结构与公司所得税逃避程度关系的论断。
2) corporation income tax
公司所得税
1.
Analyzes the concept of corporation income tax, which comes from the taxable profits of a corporation, and introduces two different western views on whether to levy taxes on corporation income: One is the independence theory and the other is the combination theory.
首先分析了公司所得税的概念，指出公司所得税的税基是公司的可税利润，接着介绍了西方理论界关于是否对公司所得课税的两种观点，一是“独立论”，另一是“结合论”。
2.
The Paper concentrates on the investment effects of corporation income tax.
本文集中分析公司所得税的投资效应。
3) corporate income tax
公司所得税
1.
Reflection on the Chinese Reform of Corporate Income Tax;
关于中国公司所得税改革的思考
2.
The multistate Tax Commission is one of the most important parts of corporate income tax coordination mechanisms in US.
美国跨州税收委员会(MTC)是美国州际公司所得税协调机制的重要组成部分,考察MTC的成立背景和近40年的协调实践活动,有助于加深对我国企业所得税分配问题的理解,并得出有益的启示。
3.
With the deeper of global economic integration,and the more capital liquidity,the more tax competition,OECD nations had to perform corporate income tax reforms.
由于国际经济一体化的深入、资本自由流动导致税收竞争加剧,OECD国家正在进行公司所得税制改革,具体方式是降低税率、拓宽税基;鼓励企业技术创新;与个人所得税进行整合等等。
4) corporation income taxation
公司所得税
1.
As far as corporation income taxation is concerned, the main reason of taxation system reforms is the influence of economic unification.
就公司所得税而言,税制改革的主要原因是受到经济一体化的影响,各国为了防止本国资本外流和吸引国际资本纷纷降低了公司所得税的税率。
5) income tax [corporations]
所得税[公司]
6) corporate income tax system
公司所得税制
1.
Aiming at the equity and effciency,in light of the basic idea of broadening the tax base and decreasing the tax rate,the western developed countries have reformed the corporate income tax system extensively and profoundly since the middle of 1980 s,which decided the basic character and the developing tendency of the global corporate income tax system.
20世纪 80年代中期以来 ,西方发达国家以公平与效率为目标 ,按照“拓宽税基、降低税率”的基本思路 ,对公司所得税制进行了广泛而深刻的改革 ,由此决定了全球企业所得税制的基本特征和发展趋势。
2.
Aiming at the equity and efficiency with the basic concept of "broadening the tax base and decreasing the tax rate" , western developed countries have reformed the corporate income tax system extensively and profoundly since the middle of 1980 s, which decides the basic character and the developing tendency of the global corporate income tax system.
20世纪80年代中期以来,西方发达国家以公平与效率为目标,按照“拓宽税基、降低税率”的基本逻辑思路,对公司所得税制进行了广泛而深刻的改革,并决定了全球企业所得税制的基本特征和发展趋势。
补充资料：公司
公司——
公司是依照《公司法》在中国境内设立的、采用有限责任公司和股份有限公司形式的企业法人。
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