While 71 companies paid over 30% of their profits in federal income tax, 30 enjoyed negative tax rates over the whole three year period.
而71家公司缴纳的联邦收入税超过其利润的30%。30家公司在整整三年期间享受负税。
When the citizen has undertaken the obligation of paying tax but can't realize the right, their sense of social fair will be weakened and then they will do negative tax activities;
公民承担了纳税义务，却没有实现享受权利的目标时，会削弱对社会公平的感受，从而采取消极的纳税行为；
This has already happened for lower-income families through tax credits, the gruesomely complicated system of benefits and negative taxation that Gordon Brown introduced when he was chancellor.
对于一些收入稍低的家庭已经在这么做了，这些家庭一直在享有税务减免，这个减免属于布朗担任首相时推行的可怕而复杂的收益与负所得税一套体系。
Economics is precise about the tax that should, in principle, be levied to deal with negative externalities: the tax on a liter of fuel should be equal to the harm caused by using a liter of fuel.
从经济学的角度来看，为了应对负外部性，原则上应该征收的税收是准确的：对一升燃料征收的税应该等于使用一升燃料所造成的危害。
The fact that burning fuel creates these "negative externalities" does not imply that no tax on fuel could ever be too high.
燃烧燃料产生这些“负外部性”的事实并不意味着燃油税不会太高。
Negative real interest rates were worth tax revenues equivalent to 6.3% of GDP per year.
负的实际利率相当于征收占GDP6.3%的税收。
And also in a very sort of pragmatic sense, in a negative way, it's tax-deductible.
同时，从实用的角度来讲，或是从一个消极的角度，这种捐款是免税的。
Negative income tax a taxation system where income subsidies are given to persons or families that are below the poverty line.
负所得税向贫穷线以下人士或家庭提供收入资助的税务制度。
The international tax competition has its positive effect and its negative effect as well.
国际税收竞争既有其正面效应，亦有一定负面效应。
If this cost (including the tax penalty) is higher than that applying to alternative sources of funds, the value is negative.
如果这个成本(包括税务惩罚)高于其他来源资金的成本，这一价值就是负的。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
Our research results include that the voluntary accounting policy changes has a negative correlation with the compensation contracts and the tax.
结果发现：自愿性会计政策变更与报酬契约负相关，与所得税负相关，其余变量均无显著影响。
Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。
In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.
在第三段，国际税收竞争的负面影响将被讨论，并将在下面的段落中讨论的正面影响。
The other big corporate tax change now occurring will be negative for capital spending.
目前另一项公司税收大变动不利于资本支出。
The asymmetric information of both collect tax and pay tax brings negative influence for taxation administration.
在税收征收管理过程中，征税方和纳税方的信息不对称给税收征收管理带来一定负面影响。
They represent the negative domino effect that will be created after the tax is implemented.
该税的实施创造了他们代表了负面多米诺效应。
So to carry out negative consumption tax can stimulate consume to a certain degree.
所以实行负消费税，可以在一定程度上起到刺激消费的作用。
These improvements benefit of profit, but the Canadian and Australian currencies and the impact of non-cash pre-tax profits will have a negative impact.
这些对利润的改善有利，但加拿大和澳大利亚货币升值及非现金影响将对税前利润产生负面冲击。
One academic proposed that negative assets owners be given mortgage interest tax free to relieve their burden.
一学者建议给予负资产业主按揭利息供款免税，以减轻他们的负担。
Do you agree "Motor Vehicle First Registration Tax" increased will have negative impact in the auto industry?
你同意汽车首次登记税增加后，会影响汽车业吗？
Conditions exist for the shift of tax burden, which creates negative effects on our society.
税负转嫁的存在是有条件的；它对社会只有消极作用。
Secondly, by analyzing the negative effect of canceling agricultural tax to draw forth that basically China has been ready for the urban and rural tax integration.
其次重点分析了取消农业税的负面效应，最后认为我国已经基本具备城乡税制一体化的条件。
Finally, to control negative influence, a lot of work must DE done involving exploitation technology, engineering geology, disposal of sewage and rubbish, land recultivation, tax management and so on.
文章最后指出，需要从开发开采技术、工程地质、“三废”处理、土地复垦、税收管理等各方面强化对不利影响的控制。
For the Capital income tax rate, no matter in short-term or in long-term, it has a negative effect on investment rate and economic growth, so is the accumulated effect.
对资本收入征税，无论在短期还是长期都不利于投资率和经济增长率的提高，长期累积效应为负。
Negative impacts to enterprise and household will be alleviated if carbon tax revenues are recycled to them.
将碳税收入返还给企业和居民，能在一定程度上缓解对企业和居民的负面影响。
Their reasons are the principal of tax legal prescription, security and predictability of law, negative effect of analogy in tax law and comparing tax law with criminal law.
一般多从税收法定主义、法的安定性和可预测性、类推适用在税法中的复效性问题以及将税法与刑法相类比等方面出发，提出在税法中禁止类推适用的理由。
This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some Suggestions for tax preference policies perfection and se...
本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
为了加强对我国土地增值税的征收管理，结合目前国家新政策出台的背景，分析当前土地增值税征管中存在的问题，并提出完善的对策。
This paper conducts an analysis of the shortcomings of the land value increment tax system in China and points out the negative consequences.
为了加强对我国土地增值税的征收管理，结合目前国家新政策出台的背景，分析当前土地增值税征管中存在的问题，并提出完善的对策。
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