最优所得税理论认为对最高收入者的最优边际税率应当为零。
This theory also holds that the optimal marginal tax rate for highest income consumers should be zero.
理论上说，由于支出税不抑制储蓄，所以支出税比所得税更好。
In theory, expenditure taxes are better than income taxes, since they do not punish saving.
在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。
It has long been debated whether the enterprise income tax should be regarded as cost or profit distribution either in accounting theory or in practice.
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