企业所得税率

单一税率、发生地纳税（territorialtaxation）、甚至大幅降低企业所得税率，尽管都颇有吸引力，却都可能产生令人失望的结果。

Flat taxes , territorial taxation , even a much lower corporate rate , all have attractions but potentially will prove frustrating .

而事实上，外资企业所得税率的调整对FDI的影响将在一定程度上使货币供给内生化，进而通过货币市场与外汇市场影响国民经济总产出。

In fact , the impact to FDI from the adjustment in the tax rate in FDI enterprises in some degree would make the money supply become endogenous , and then affects the domestic production level through both monetary market and exchange market .

统一内外资企业所得税率；

The income tax rate of home and capital enterprises should be unified ;

此外，资产负债率、企业所得税率等因素都会影响股东-债权人利益冲突引起的投资行为。

Moreover , debt ratio and income tax rate will also affect firm 's investment behavior arising from stockholder-bondholder conflicts .

我国内、外资企业所得税率差异很大，两税合并目前已经获得通过，2008年具体实施后将会对企业利润造成较大影响。

For now , it has got approved , and is bound to be great impact when it is carried out in2008 .

不过，该公司强劲的利润增长，主要来自于中国企业所得税率的调整。

But the company 's strong profit growth was largely a result of a change in China 's corporate income tax rate .

通过实证分析中国上市公司的实际企业所得税率和考虑税竭耗的非债务税蔽（解释变量），可解释所得税对上市公司融资结构变量（被解释变量）的影响。

Finally , its research conclusion is not uniform . The research estimates the corporate income tax effect on Chinese listed company ' financing structure .

内、外资企业所得税率统一、市场竞争与政府的国有企业民营化决策

The Rate of Income Taxes Mergers of the Domestic and Foreign Enterprise , Market Competition and the Government 's Decision in Privatization of State-owned Enterprise

他表示，日本目前40%的企业所得税率偏高，财务省正在讨论如何降低这一税率。

At 40 per cent , Japan 's corporate tax rate was high , he said , adding that his ministry was discussing how this could be cut .

爱尔兰制定了欧洲最低的企业所得税率；波罗的海国家和斯洛伐克实行单一税率；冰岛变成了一个奇异的金融中心。

The Irish set some of the lowest corporation tax rates in Europe ; the Balts and Slovaks went for flat taxes ; Iceland became an improbable financial centre .

企业所得税率将从目前的标准税率33%降为24%。逐步整顿的税收制度。

The existing corporate income tax rate will be reduced from the current standard rate of 33 per cent to 24 . The taxation system to be overhauled gradually .

与预期不同的是，上海自贸区和中国其他地区一样，企业所得税率仍然为25%，而香港的企业所得税率为15%。

Contrary to expectations , corporate tax rates in the zone were held at 25 per cent , as in the rest of China , compared with 15 per cent in Hong Kong .

其它积极因素包括企业所得税率从33%下调到25%，以及行业整合的趋势，这可能将继续释放公司价值。

Other positive factors include a cut in corporate tax from 33 per cent to 25 per cent , and the trend of industrial consolidation , which may continue to unlock company value .

香港企业所得税率最高为17.5%，个人所得税率最高为16%，资本利得、股息和其它形式的非劳务收入无需缴税。

Corporate profits are taxed at a top rate of 17.5 per cent and individual income at 16 per cent , with no taxes on capital gains , dividends and other forms of passive income .

有基于此，本文将从另一角度出发，即从货币市场与外汇市场的视角研究外资企业所得税率变动对产出的影响。

Based on that , this paper studies the influence of the adjustment in the income tax rate of FDI enterprises from another angle , namely in the view of money market and exchange market .

这意味着该银行能够用这笔亏损抵消未来利润，在当前企业所得税率为28%的情况下，其在英国少纳的税额可多达80亿美元。

At the current corporation tax rate of 28 per cent , that means the bank will be able to offset losses against future profits , lowering its UK tax bill by as much as $ 8bn .

在理论上，企业所得税率越高的公司就会越倾向于采用高负债。但是在实证研究中，各个学者对企业所得税和资本结构之间联系进行研究得出的结论却是不太一致的。

In theory , the higher the corporate tax is , the company intend to use more debt , But in empirical research , the conclusions of research on the connection of corporate tax and capital structure are quite ambiguous .

本次会议有望通过企盼已久的财产保护法，公私财产将受到同等保护。另外，外资企业所得税率应和国内企业的所得税率一致，统一在百分之二十五。

The parliament is expected to pass a long-awaited property law offering equal protection for the public and private sector , and another that will utilize the corporate income tax , bringing foreign-invested enterprises in same line with domestic firms at a unified 25 percent rate .

美国的企业所得税税率在经合组织（OECD）成员国中名列第二，许多其他税收政策也加大了美国企业竞争的难度。

We have the second highest corporate tax rate among Organisation for Economic Co-operation and Development countries and many other tax policies that make it difficult for US companies to compete .

这项法案提高了高收入者和高利润企业的所得税率。

The bill raises income taxes on high-earning families and individuals .

美国还需要降低本国的企业所得税税率。

The US also needs to lower its corporate income tax rate .

欧盟企业所得税税率多少？

What is the EU 's corporate income tax rate ?

合并后企业所得税税率形式的选择

TX A Choice of Tax Rate Forms of Income Tax in Merged Enterprises

本文最后提出了一些建议：降低我国企业所得税税率、债权多元化。

Lastly , some suggestions : to reduce our corporate income tax rate , debt diversification .

这里有两点：加快资本投资费用化，以及降低企业所得税税率。

Two things : accelerate the expensing of capital investment ; and reduce the corporate income tax rate .

假定这家公司的资本支出消耗了年收入的十分之一，且企业所得税税率为35%。

Assume capital expenditures chew up a 10th of revenues each year and the corporate tax rate is 35 per cent .

西方研究表明企业所得税税率和就业税盾是劳动力需求的重要影响因素。

Western studies show that corporate tax rate and " Employment Tax Credit " are two important factors of labor demand .

批评人士可能会说，与新近提议的28%的国内企业所得税税率相比，即便20%都太低了。

Critics might say even 20 per cent is too low , relative to the newly proposed 28 per cent rate on domestic corporate profits .

若按奥巴马针对部分公司提出的方案、将企业所得税税率降至28%，这家公司的价值将达到280亿美元。

Lower the tax rate to 28 per cent , as Mr Obama proposes for some companies , and the same company is worth $ 28bn .

尽管政治上的争论集中在华尔街和商业街、或政府基础设施投资方案上，但我相信，资本支出费用化和降低企业所得税税率的做法，将迅速刺激额外的经济活动。

While the political debate has centred on Wall Street and Main Street or government infrastructure initiatives , I believe expensing capital and lowering corporate tax rates would quickly stimulate additional economic activity .