由此结算出的税率中包含公司所得税法修改引起的一次性效应以及过去几年的税收负担。
The resulting marginal tax rate reflects unique events resulting from a change in German Corporation Tax Law and the tax burden of the previous years.
但是作为一个实务问题，大多数公司均按照所得税法的要求，仅用5年把这项资产摊入费用账户。
But AS a practical matter, most corporations amortize this ASset to expense over a period of only 5 years, AS allowed under income tax regulations.
以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
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