Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects.
其次，利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。
The analytical results show that the Chinese listed companies don't have implicit tax burden and that tax benefits almost belong to these companies.
研究结果显示，我国上市公司基本不负担隐性税收，税收优惠的利益基本由上市公司享有。
That implicit marginal tax rate of 23 percent is a significant disincentive.
毫无疑问，23%的边缘税率是一个重大的抑制因素。
The phaseout of the EITC after earnings exceed a certain threshold imposes a high implicit marginal tax rate on earnings.
当人们的收入超过一定的数额时再向人们的个人所得课征一笔税金。
Especially, this thesis makes a quantitative analysis on the implicit costs of tax planning performance by using the Scholes' implicit cost model.
特别是对绩效中的隐性成本分析，结合斯科尔斯的隐性成本模型进行了定量分析。
Our attention is paid to the implicit burden, and the comparable labor force method and input-output table are employed to measure scissors cross and indirect tax burden respectively.
对农民隐性负担，我们着重讨论利用劳动力可比价格法测算工农业产品剪刀差和利用投入产出表测算流转税转嫁负担。
Our attention is paid to the implicit burden, and the comparable labor force method and input-output table are employed to measure scissors cross and indirect tax burden respectively.
对农民隐性负担，我们着重讨论利用劳动力可比价格法测算工农业产品剪刀差和利用投入产出表测算流转税转嫁负担。
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