查询词典 income tax

Government transfer payment is an important policy instrument to coordinate regional economy. This paper measures and analyzes the convergence test of income during 1995-2004, and analyzes the relationship between transfer payment after tax-sharing system reform in 1994 and regional economic convergence through econometric analysis. It concludes that income has neither absolute convergence nor conditional convergence in the nationwide. The overall transfer payments did not meet the goal of narrowing income gap, especially in the central and western regions.

转移支付是政府协调区域经济的重要政策手段，本文测算和分析1995年－2004年省区收入的收敛检验，并运用计量方法分析了1994年分税制改革以后转移支付与地区经济收敛的关系，得出的结论是：收入的收敛模式在全国范围内没有绝对收敛，也没有条件收敛，转移支付总体上没有达到缩小地区收入差距的效果，并且突出表现在中部和西部地区。

There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability.

有几种类型的收入，纳税人不得包括或可能不选择包括收入，在计算应课税收入的税务负担。

The proportion of tax burden of every group consumer to that of the consumer of lowest level income combined with the proportion of governable income of every group consumer to that of the consumer of lowest level income decide the progression of the taxation.

计算每组消费者可支配收入与最低收入消费者可支配收入的比，再计算每组消费者承担的税负与最低收入消费者承担税负的比，两组比例对比可以确定税收的累进或累退程度。

This article analyzes the character of social security tax from the effect of income variation,the use of funds,the function and the effect of fair and effeciency resulting from the particular constitution of social security tax and incom tax.

现阶段，我国主要通过征收社会保险费来筹集社会保障资金，这种筹资方式在运营和管理过程中面临着管理不规范、覆盖面过窄、征收刚性不强等一系列问题，使我国社会保障资金来源缺乏应有的保障，资金管理和收支平衡存在较大的困难。

The tactic of the funds' raising is to open up new fiscal income— environmental protection tax, green tax ecosystem consumption tax and green government bond, to encourage private sector as the listed company to collect funds by securities business, and the other . ways that establish the policy bank for Western region development and issue ecosystem lottery etc.For insuring the smooth implement of above various strategies, the thesis carries on to argument and suggest the needing of the policy and systems that government should provide.

在筹资策略的研究中得出以下结论：开辟新的财政收入——环保税、绿色税、生态消费税和绿色公债作为生态建设资金的主要来源，鼓励私人投资者以上市公司的身份筹集资金用于投资西部生态建设，其他方式如创建由央行控股的政策性开发银行、发行生态彩票等方式来筹集资金等。

The effect of tax rates on tax revenues depends on the responsiveness of labor supply to changes in tax rates and on the extent of substitution between taxable and nontaxable forms of income..

税率对税收收入的影响，取决于个人行为对税率变动地反应，以及课税所得形式和不课税所得形式间地替代程度。

To avoid double taxation on income earned outside the US (including income repatriated in the form of dividends from nonUS companies), a foreign tax credit is available for foreign income taxes paid.

为避免对来自美国之外的收入(包括从非美国公司以股息形式收回的收入)重复征税，公司可以对已支付的国外所得税进行税收抵免。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

National governments tax income, always by customs duty, salt tax and series tax three items primarily, but since the Sino-Japanese War erupted, most of Chinese national territory was seized by the enemy, three tax sources also gradually eshausted.

国民政府的税收收入，历来以关税、盐税和统税三项为主，但自抗战爆发后，中国国土大部分沦陷，三税的税源逐渐枯竭。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。