税负，亦称税收负，是因国家征税而造成的一种经济负担。税负是国家税收对社会经济发生影响的结果，是国家税收所反映的经济分配关系的一个表现方面。也称为税收负担率，是应交税费与主营业务收入的比率。 可用两种形式加以表示：(1)税负率。即用税额占税基的比重来表示；(2)税负额。即用绝对量来表示。税负与税法上的纳税义务并不具有直接的因果关系，即其可能是由纳税人承担，也可能是由其他人承担。如各种所得税，其税负一般是由纳税义务人承担；而各种流转税，其税负则可能是由消费者承担。税负的确定，各国税法除了以国家财政收入和管理社会、经济的需要为主要根据以外，在各种所得税等直接税中，通常还根据量能纳税的原则，采用各种累进税率加以确定。税负通常可根据不同情况而分为以下几种：(1)社会总税负和纳税人个别税负；(2)名义税负和实际税负；(3)直接税负和间接税负。
税负 [shuì fù]
网络释义专业释义
... 税法细则 tax regulations 税负 tax bearing 税负分配 distribution of tax burden ...
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对建筑业“营改增”若干关键问题的研究-建筑经济 关键词：建筑业；营业税；增值税；税负；税率 [gap=624]Keywords：construction industry；business tax；value added tax；tax burden；tax rate
基于70个网页-相关网页
...输家具企业；营业税改增值税；税负；成本；纳税人 [gap=963]Keywords: traffic road land transport enterprises; business tax reform VAT; tax; costs; taxpayers ...
基于54个网页-相关网页
即不保险感(Insecure)、压力大(Pressured)、过重的税负(Overtaxed)跟高筑的债权(Debt-ridden)，在社会的转型期。最高上探至1414
基于40个网页-相关网页
短语
出口退税负担机制 the mechanism for sharing the cost of export tax rebates ; the mechanism for sharing the cost of export tax rebates between the central and local governments
稳定税负 make tax burdens stable
递延所得税负债 deferred income tax liabilities ; deferred tax liabilities ; deferred income taxes ; Deferred Tax Liability
税负率 tax bearing rate ; [税收] tax burden ratio ; tax ratio
递延所得税负债法 Deferred income tax liability method ; Deferred inco
纳税负担 [税收] incidence of taxation ; [税收] tax incidence ; burden of paying tax
税负痛苦指数 Tax Misery index
课税负担 tax burdens
税负转嫁 tax shifting ; tax burden shift
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tax burden - 引用次数：513
Second chapter is the theoretical analysis for macro-tax burden.
第二章为宏观税负理论分析。
参考来源 - 我国宏观税负的合理性研究tax bearing - 引用次数：15 参考来源 - 我国宏观税负与产业结构调整问题研究 -
tax burden - 引用次数：50
Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden.
这种税率结构过于复杂、繁琐，45％的边际税率也过高，且容易导致税负不公。
参考来源 - 论我国个人所得税法的完善
·2,447,543篇论文数据，部分数据来源于NoteExpress
双语例句原声例句
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我们需要减少使经济贫困的租税负担。
We need to reduce the burden of taxes that impoverish the economy.
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这些措施将减轻小型企业的纳税负担。
The measures will lighten the tax burden on small businesses.
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这里的税负很低，所以很多企业都把总部设在这里。
Taxes are low, so many businesses have their headquarters here.
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Unless there are some tax effects, which might matter-- and taxes always complicate things--but disregarding tax effects, it doesn't matter which you do.
除非这里涉及到税负,可能会影响...,税款常常把问题变得复杂,但不考虑税的话,什么时候买是没区别的
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Although, they do put it in a qualifier that it could matter for tax reasons.
然而他们将其做出了改进,因为税负可能产生影响
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You have a progressive tax system that takes more money from the wealthier people and you have a welfare system that looks at individual hardship and pays out.
我们有随富有程度加重税负的,累进税制,还有关注个体并进行再分配支出的,福利制度。
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