税制优化一般包括税收结构的优化和税收征管的优化。
Tax system optimization includes the tax structure and tax collection and management optimization.
英国的税收结构因其中的千余种减税项目和高税率，效率严重低下。
The British tax structure, with its thousand-odd reliefs and numerous tax rates, is woefully inefficient.
第五，提高我国税收行政管理水平，保障税收结构作用效果。
Fifth, raise the level of China's tax administration to revenue protection structure effect.
并且一个良好的税收政策和一个稳定的税收结构是十分需要的。
Here again a sound tax policy and a robust tax structure is inevitable.
现在正是建立一种不同的税收结构的时候，公平税收正是我们要做的。
And it's high time that we have a different kind of tax structure, and the fair tax would get us there.
萨科奇称，他希望法国的税收结构能更加同德国的一致；明年早期会出台官方报告。
Mr Sarkozy says he wants to align France’s tax structure more closely with Germany’s; an official commission is to report early next year.
目前边际税率与平均税率仍然在随收入增长，但是总的税收结构比起上一代要更为稳定。
Marginal and average tax rates still rise with income, but overall tax structures are much flatter than they were a generation ago.
该国与其他国家相比还有更高的税收结构，使得其形成大量膨胀的住宿费用。
The country also has a higher tax structure as compared to other countries which inflates the hotel expense a great deal.
提出著名曲线的亚瑟·拉菲认为，决定一个州是好是坏的重要因素不仅仅是总体税收水平而且还是税收结构。
Arthur Laffer, inventor of the famous curve, reckons that one of the most important determinants of whether a state does well or badly is not just the overall level of taxes but their structure too.
在过去的几十年里，全球税收政策中的一个重要变化，就是在国家税收结构中倾向于将公司所得税与公司利润的分配进行整合。
In the past few decades, global tax policy had an important change that integrate the corporate income tax and the distribution of profits.
如果这个结构性漏洞结果比gdp的5%还要大，那么就需要更多的减少开支，增加税收。
And if the structural hole turns out to be bigger than 5% of GDP, even more cutting and taxing will be needed.
要消除这种结构性赤字需要忍痛把减少开支和增加税收结合起来。
Getting rid of that structural deficit will require a painful combination of spending cuts and tax increases.
根据产品在位置层次结构中的位置不同，产品有不同的与税收相关的属性。
Depending on where the product is placed into a location hierarchy, it has a set of different tax-related attributes.
和我们论文相似，他们论文的焦点也是员工股票选择权的税收优惠对资本结构和债务政策的影响。
Like ours, the focus of their paper is on the impact of the tax benefits of employee stock options on capital structure and debt policy.
然而，由于某些结构缺陷，不久后它将成为数百万美国中产阶级所面临的税收体系。
However, due to certain structural flaws, it will soon be the tax system confronting millions of middle-class Americans.
在选择权使用尺度方面的不同可能是很重要的，资本结构和期望税收优惠之间的关系是重要的。
Variation along the dimension of option usage might be important of the relation between capital structure and expected tax benefits are important.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
按照存在破产成本和税收情况下的MM理论分析，只有管理当局确定的资本比率和银行最佳资本结构一致时，资本充足性管制才是完全有效的。
According to MM theory with bankruptcy cost and tax, capital adequacy regulations are fully effective only if the capital ratio stipulated by management and optimal capital structure is consistent.
同时两国在税制结构、吸引外资税收优惠政策、征管模式等方面存在一些差异，各自也有自身的特色。
Meanwhile, the two countries have differences in taxation structure, preferential taxation policy to foreign investment and levying model, and each has its own characteristics.
税收手段是产业结构政策的间接干预手段之一。
Tax means is one of the indirect interference in the policy of industry structure.
现代资本结构理论的主要缺陷是无法很好的解释许多企业在税收利益很大、破产成本很小的情况下，仍然保持很低的负债水平。
The major flaw of modern capital structure theory is that it cannot explain very well many enterprises remain low debt levels when tax benefits is large and bankruptcy costs is small.
而抵税收益与破产成本两者相同时，则达到了企业的最佳资本结构点。
When the off-set tax is equal to the cost of bankruptcy, the optimum capital structure point is reached.
最后，总结研究结论并提出基于“新型产业结构”的税收政策建议。
Finally, summarizing the conclusion of the study and proposing tax policy proposals for new industry structure.
第二，从不同维度和层次对税收政策作用于产业结构的机理进行了深入的剖析；
Second, analysing the mechanism of tax policy in the industrial structure from a different dimension and level.
从企业注册登记类型、税种结构、行业类别来看，中国服务业税收的企业类型结构丰富纷杂。
Analyzing combined with the enterprises 'register type, tax structure and industry kind, the enterprise type and structure of service industry tax is plentiful.
与此同时，由于市场是不完美的，税收、破产成本和信息不对称等因素将使公司绩效对资本结构产生反作用。
While, company's performance has a counteractive to the capital structure because of the imperfect of the market, tax, bankruptcy cost and information asymmetry.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
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