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。

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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。

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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。

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In 1991 Chile imposed an implicit tax on inflows of short-term capital to reduce the aggregate inflow.

ECONOMIST: Hot and cold running money | The

Such policies impose higher implicit marginal tax rates on people who save and invest during their working years.

FORBES: The Cato Institute Responds to President Obama's State-of-the-Union Address

They refer to this as the "implicit" tax rate on work.

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