与劳动相关的资本流动性越大，削减资本税的趋势就越会广泛开展。
Greater mobility of capital relative to Labour ensured the trend towards reduced capital taxation was broadly Shared.
社会保障税作为国家筹集社会保障资金的一种特定税收，具有现行的社会保障基金所不具有的法制性与强制性。
As a particular tax in the state's raising social security funds, social security tax bears the characteristics of legality and mandatority that social security funds do not have.
如果将碳税归类为财政性的环保工具，那么必然有与之相配合的金融环保工具的诞生。
If we classify the carbon tax as a financial tool which can protect the environment, then there must be the birth of financial tool to match with.
从矿业开发的特殊性角度，分析与论述了矿业税的征收，又特别指出了矿产资源税费征收中存在的不足与改进建议。
From the special anger in mine development, the levy of mine tax is analyzed and the shortcoming in the work and its improving Suggestions are presented.
消费型增值税与生产型增值税相比有着明显的优越性，因此必须尽快实现增值税转型。
Consumptive value-added tax has many obvious advantages comparing with productive value-added tax, so that we should realize the change of value-added tax as soon as possible.
第四章为是开征遗产税的必要性与可行性。
The fourth chapter is the necessity and feasibility of levy the inheritance tax in China.
油气田企业与非油气田企业之间相互提供的生产性劳务不缴纳增值税。
The productive labor services provided between oil-gas field enterprises and non-oil-gas field enterprises shall not be subject to value added tax.
然后对于所得税对股利支付率的影响，采用实证分析方法，用相关性分析和回归分析对所得税率与股利支付率之间的关系进行一个量化分析，进而得出相关结论。
And then, use the method of empirical research to measure the relation of the income tax for company and the dividend payment rate to make a conclusion.
可见税收对一个国家的重要性，而纳税人作为税的缴纳者，在其履行了纳税义务的同时理应拥有与之相对应的权利。
Tax is very important for a country, and to the taxpayers as tax payers, fulfilled its obligations to pay taxes should enjoy the corresponding rights.
资产流动性、成长性、资产担保价值、非债务税盾与杠杆负相关；
The empirical studies show that: (1) asset liquidity, growth, collateral and non-debt tax shields are negatively related to leverage;
资产流动性、成长性、资产担保价值、非债务税盾与杠杆负相关；
The empirical studies show that: (1) asset liquidity, growth, collateral and non-debt tax shields are negatively related to leverage;
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