反映地区税负差异程度的税收基尼系数超过0。
When the Gini coefficient reflecting the difference of tax rate in regions goes over 0.
然后对引起我国各地区税负差异不断上升的影响因素进行了分析;
Secondly, this paper analyses the factors that cause the rising of disparity of China area tax burden.
该文论述了国际税收与国际贸易的关系,介绍了美国、法国、日本等国税制的特点,分析了导致各国税负差异的原因。
The paper states the relations between international tax and international trade and it also introduces the tax system features of US, France and Japan and so on.
目前,内外资企业所得税的差异具体反映在扣除标准和范围上,税收优惠上,这些差异直接造成两者实际税负水平的不同。
So far, the difference between them is reflected concretely on the criteria and extent of deduction and favourable policy, directly resulting in the varying level on levy .
目前,内外资企业所得税的差异具体反映在扣除标准和范围上,税收优惠上,这些差异直接造成两者实际税负水平的不同。
So far, the difference between them is reflected concretely on the criteria and extent of deduction and favourable policy, directly resulting in the varying level on levy .
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