1) Employee Income Rate
职工所得率
1.
In this paper we use Employee Income Rate, which represents the proportion of employee compensation in value added, to reflect status of companies’ social responsibilities.
本文采用职工薪酬在增加价值中的比重即职工所得率反映企业履行社会责任的现状,实证研究该比率与净资产收益率的相关关系,并对研究结果进行总结,对产生原因加以分析,最后提出相应的对策建议,以期对构建和谐社会、落实企业社会责任有所裨益。
2) employee income withheld
代扣职工所得税
3) Severance Pay
退职所得
4) income tax rate
所得税率
1.
It is concluded that the existence of political costs forces those listed enterprises to make negative accrued profits regulations, but political costs do not exist in the form of higher income tax rate but in other forms.
本文通过提出研究假设，采用实证研究方法，分析研究我国会计中政治成本与应计利润调整之间的关系，提出如下研究结论：政治成本的存在迫使上市企业从事负向的应计利润调整；但政治成本并不是以较高的所得税率而是以其他形式存在。
5) earning replacement rate
所得替代率
6) wage tax
工薪所得税
1.
In order to improve the redistributive efficiency of personal income taxes, the personal wage tax exemption has increased from 800 yuan to 1600 yuan.
为了更好地发挥个人所得税调节收入分配的功能,中国新的工薪所得税免税额由原来的800元提高到1600元。
2.
The wage tax allowance is paid most attention by officers,scholars and reporters.
基于工薪所得税的功能定位,根据中国城镇居民收入分级状况来研究免征额的确定,通过我国的宏观经济波动特征和CPI统计方法来分析免征额应否实行指数化,结论显示,工薪所得税目前的免征额额度起到了调节工薪收入差距的作用;暂不适宜实行工薪税免征额的指数化。
补充资料：职工
1.职员和工人。亦单指工人。
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