This paper combines industrial economics and tax subject.

本文将产业经济学和税收学融合。

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Stingier capital allowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.

但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。

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The success of developed countries in stopping people smoking tobacco, which is similarly subject to tax and regulation, provides grounds for hope.

发达国家成功地阻止了人们吸烟(这也同样地归功于税收和管理)，给人们带来了希望的空间。

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Another way of putting it, the government is effectively saying that unaccredited investors are free to invest in corporations that invest in real estate and they're subject to the corporate profits tax.

换句话说,实际上政府允许,非可信投资者自由投资,那些投资房地产的公司,只是他们必须上缴公司所得税

耶鲁公开课 - 金融市场课程节选

If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.

如果这些奖励的股票期权是价内期权,这说明期权行权即可赢利,这些利润是要交税的,当然他们想避免交税

耶鲁公开课 - 金融市场课程节选

Traditional IRAs are funded with pretax money that grows tax deferred but is subject to tax upon withdrawal.

CNN: Tax Cut For Savers

Any investments you make into a personal pension are eligible for tax relief at your highest rate of tax, subject to limits.

BBC: purse and cash

As such, not only will estates be subject to the estate tax, those inheriting property will be subject to capital gain tax upon sale of that inherited property.

FORBES: The Secret Tax Double-Whammy No One Is Talking About