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.
第三部分，在实践与理论结合的基础上，对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
由于所得税税法的不同和会计理论研究水平的不一致，中国与美国的所得税会计在许多方面存在差异。
Owing to the differences in income tax laws and in research level of accounting theory, differences exist in many aspects of income accounting between the United States and China.
最优税收理论主要包括商品税与所得税的组合理论、最优商品税、最优所得税三个方面。
Optimal tax theory mainly includes the combinatorial theory of optimal commodity tax and optimal income tax, the theory of optimal commodity tax and the theory of optimal income tax.
本文首先对所得税会计的理论问题作以概述，借鉴美国所得税会计的理论框架对我国所得税会计理论框架的构建提出设想。
In view of the frame of American income taxes accounting, the author will put forward a tentative plan of the frame which is fit to the condition of our country.
所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。
There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.
本文分为四章：第一章对所得税进行了基本的理论分析，介绍了所得税的概念、特点、课税原则和对经济的调节功能；
This dissertation is composed of four chapters: the first chapter "introduction of income tax" introduces the basic concepts about income tax ;
本文分为四章：第一章对所得税进行了基本的理论分析，介绍了所得税的概念、特点、课税原则和对经济的调节功能；
This dissertation is composed of four chapters: the first chapter "introduction of income tax" introduces the basic concepts about income tax ;
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