实际税率 meaning in English
effective rate of tax
effective tax rate
Examples
- " i believe that we should plan for further increases in tobacco excises for a period ahead , so as to keep the level of tax increasing in real terms and i am discussing such a formula with the minister for health and children
“我认为我们应该为今后一段时期制定进一步增加消费税的计划，从而与实际税率增加保持同一水平，我现在正在同健康与儿童部长探讨这样一套方案。 - Taking non - finance chinese listed companies in a share securities market as the example , the paper applies statistical and metric method , rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants . with the help of spss , the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation , while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure . in order to analyze the impact of trade and economic developing level , the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ) . the paper also uses one - way anova and stepwise regression to help the empirical evidence
其中,分析中国沪深a股市场中上市公司债务期限结构现状时,选取了656家样本公司在1998 - 2004年这七年间的财务数据;在综合分析公司成长机会、公司规模、资产期限、公司质量、实际税率和非债务税盾等因素对中国a股市场中上市公司债务期限结构的决定性时,仅选取了上述样本公司在2001 - 2004年这四年间的相关数据;分析行业特征和经济发展水平对我国债务期限结构的影响时,采用了2003年沪、深a股市场中1164家分布于12个行业门类的非金融上市公司为研究对象,同时,还运用了《中国统计年鉴2004 》中相关数据。 - Thirdly , based on correlation and multiple regression analysis , the thesis employs 165 listed companies in service industry , studies empirically inner influential factors of capital structure . it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability , tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size , real tax , assets collateral value , ownership structure and leverage
对我国服务业165家上市公司2001 - 2002年末财务数据进行相关性和多元回归分析，得出，企业杠杆和主营业务收入增长率显著正相关；和托宾指数、盈利能力、非负债税盾显著负相关；和企业规模、实际税率、资产担保价值、股权结构没有显著影响。 - As follows : growth factor , increase opportunity and non liability tax shield etc . empirical conclusion is coincided with theoretical analysis . however , actual tax rate , enterprise scale and dividend pay policy have great discrepancy with capital structure theory , equity structure has correlated with capital structure , each variable can not explain company ' s long - term liability rate
如：成长性、增长机会、非负债税盾、盈利能力等实证结论与理论分析比较吻合，而实际税率、企业规模、股利支付政策与资本结构相关不显著，与理论分析存在很大差异性。