The tax preference to foreign investment have played role in attracting foreign investments to China.
税收优惠对于我国吸引外资曾发挥过积极的作用。
Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.
通过分析发现,法定税率、税前扣除项目以及税收优惠政策影响了企业的所得税负担水平。
Article 28 the tax preference shall be granted to the income from undertaking the service of agricultural machinery production operation according to the state provisions.
第二十八条从事农业机械生产作业服务的收入,按照国家规定给予税收优惠。
The research discovers that:(1) Whether enjoy the tax preference has the obvious influence to main camp service profit margin, property net profit rate and property ratio of debt.
研究发现:(1)是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响;
And after we entered WTO, the tax preferences have less impact on attracting capital. Therefore we should determine the preference policy for foreign capital based on industry policy.
加入WTO后,税收优惠对于吸引外资的作用已经相当有限,应当以产业政策为基调来制定外资税收优惠措施。
Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
因此,对追求价值最大化的现代企业来说,在税法许可下,利用税法赋予的税收优惠或选择机会,实现纳税最优化,是企业税收筹划的重心所在。
What the argument relies on in law is that tax preference goes against the national treatment principle of the WTO.
这一观点在法律上的依据主要是税收优惠违反了WTO国民待遇原则。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
最优所得税主要探讨税收如何兼顾公平与效率问题,以及给定公平偏好程度下,如何确定最优边际税率水平。
There is now no preference--well it could be-- there are lots of complexities in the tax law but, basically, dividend policy really is irrelevant now.
这就没有偏好差别了,税法中仍有很多复杂条款,但基本说来,是否推行股利政策与此无关。
There is now no preference — well it could be — there are lots of complexities in the tax law but, basically, dividend policy really is irrelevant now.
这就没有偏好差别了,税法中仍有很多复杂条款,但基本说来,是否推行股利政策与此无关。
In addition, the estate tax can also function in the heritage quantity and its tax price through income effect and price effect, and then influence the preference and motivation of giving subjects.
此外,遗产税也同样会通过收入效应和价格效应作用于遗产额和遗产的税收价格,影响捐赠主体的偏好和动机。
Besides, consumers who purchase e-vehicles will enjoy the federal tax preference of 7,500 USD at most in order to stimulate the consumption market.
此外,为了刺激电动汽车的消费市场,消费者在购买电动汽车时将最高享受到7500美元的联邦税收优惠。
Compared with developed countries, the tax preferential policy in our country needs to be adjusted. We must increase the degree of tax preference and diversify the forms of it.
与发达国家相比,我国促进科技进步的税收优惠政策有待调整,优惠力度还须加大,优惠形式需进一步多样化。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
以上结论表明新企业所得税法带来的税收优惠是有效率的,而且新税法的实施实现了上市公司实际税负的平稳过渡。
For the aforesaid tax preference, the proportion of the resources listed in the Catalogue in the raw materials of the products shall conform to the technical standards described in the Catalogue.
享受上述税收优惠时,《目录》内所列资源占产品原料的比例应符合《目录》规定的技术标准。
This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some Suggestions for tax preference policies perfection and se...
本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some Suggestions for tax preference policies perfection and se...
本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
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