有效税率

母国法定税率u、东道国法定税率u和东道国有效税率t通过这种渠道发挥作用。

The statutory tax rate of the home country and the statutory / effective tax rate of the host country play a role in this way .

什麽是有效税率？为什麽它可能与法定的税率不同？

What is the effective tax rate ? Why might it be different from the statutory tax rate ?

运用StructuralEquationModel进行分析就可发现，我国上市公司企业规模与有效税率之间没有任何关系，但营业亏损影响企业的有效税率。

However , when China 's listed companies being examined with the Structural Equation Model , ETR is not correlated with the corporate size . But it is positively correlated with the companies ' loss .

中国工薪所得税有效税率研究

A Study of the Effective Income Tax Rate of Wage Earners in China

研究我国有效税率结构的经济增长动态增长效应，对政府税收政策的制定和实施时机的选择有一定的参考意义。

The dynamic effects of the tax structure have certain implies for taxation policy designing and implement timing in China .

由于外汇波动的缘故，我们的有效税率在季度与财政年度之间变化非常大。

Our effective tax rate can vary significantly between quarters and fiscal years as a result of foreign currency fluctuations .

选取了公开的上市矿业公司的经济数据，对比研究矿与非矿企业有效税率。

We selected the data of listed mining company and compared the effective tax rates between the mineral and non-mineral enterprises .

苹果公司的海外利润支付的税率极低&2012年支付税款7.13亿美元，有效税率不到2%。

Apple pays extraordinarily low tax rates on its foreign earnings & $ 713 million in 2012 at an effective rate of less than 2 % .

本文运用国际通行方法评估了我国消费、劳动和资本的平均有效税率，并将它与世界其它国家进行了比较研究。

This paper evaluates average effective tax rates of consumption labour and capital by the international standard method , and compares these rates with other countries .

美国政府还估计，2004年，美国企业赚取的7000亿美元海外利润仅支付了2.3%的有效税率。

It also estimated that US companies paid an effective tax rate of just 2.3 per cent on the $ 700bn they earned in foreign profits in 2004 .

实证结果发现：从整体上看，我国上市公司的有效税率低于适用税率。

The empirical results are as follows . Firstly , as a whole , effective tax rate of the listed companies is lower than their statutory tax rate .

富士康的新厂虽在免税期，富士康的有效税率将从2011年的25%降低至今年的16%-18%。

Because of tax holidays granted to its new plants , the firm 's effective tax rate will drop from 25 % in 2011 to 16-18 % this year .

使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。

Using an estimated effective cash tax rate of19 % , non-GAAP net income for the fourth quarter of2006 was $ 157.8 million and non-GAAP diluted EPS was $ 0.68 .

但在纸上削减关税或补贴并不够，因为一些国家采用的允许税率（约束税率）超过了有效税率（应用税率）。

It is not sufficient to reduce paper tariffs or subsidies because some countries have permitted ( bound ) levels in excess of those actually in effect ( applied levels ) .

得出结论：矿产品价格低迷时期矿业有效税率明显高于非矿企业；价格高扬期则反之。

The author comes to the conclusion that the effective tax rate of mineral enterprises was significantly higher than that of non-mineral enterprises when minerals prices were low , and vice verse .

不过，其去年的有效税率虽然仅为9.6%，低于美国企业面对的35%的整体税率，但仍高于博通报告的4.1%，原因是博通受益于国际税务筹划和往年的税项亏损。

But while its effective tax rate last year was only 9.6 per cent , below the headline rate of 35 per cent faced by US corporations , that was higher than the 4.1 per cent reported by Broadcom , which benefited from international tax planning and past tax losses .

由于较低的有效收入税率，税后的合并利润也下降了。

Consolidated profit after taxes also decreased due to lower effective income tax rate .

巴菲特公开表示，2010年自己负担的有效联邦所得税率是17.4%。

Mr Buffett said publicly that he had an effective federal income tax rate of 17.4 per cent in 2010 .

也有报告说，奥巴马可能提出，让年收入超过25万美元的家庭的减税政策到期，从而有效地提高税率，增加财政收入。

There are also reports he may propose allowing existing tax breaks for families making more than $ 250,000 a year to expire , effectively raising tax rates to generate revenue .

介绍了有效平均和临界税率；

Analyses the effective average and marginal tax rate s ;

上述报价在下周三下午四时前有效，但进口税率如发生变动，则由你方负担。

Above offer valid next wednesday4th p.m but any import tariff change your risk and account .

如果在十年后出售投资，但仍在2035年底前的政策有效期内，税率可降至5%。

For investments sold after 10 years , but before the end of 2035 , the rate drops to 5 % .

继而，建立了一个小型开放经济的三阶段模型进行了资本控制有效性的数理分析，并在此模型中，运用博弈论进一步探讨了间接资本控制的有效性及有效税率；

Thirdly , this paper establishes a 3-period small opening economic model and utilizes the game theory to make further research on it .