税负率 meaning in Chinese
tax bearing rate
tax bearing ratio
tax burden ratio
Examples
- This article in the acquisition of information and in the financial analysis foundation , affects the tax burden rate to some company factor to make the analysis , carries on the relevant analysis to its increment duty tax burden rate , and according to the above research analysis result , draws the conclusion to some company ' s tax burden rate change fluctuation ; finally in the fiscal charge aspect , proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion
本文在资料收集和财务分析的基础上,对sf公司影响税负率的因素做出分析,对其增值税税负率进行相关性分析。根据上述研究分析的结果,对sf公司的税负率变动起伏做出结论;并在会计核算和税收管理方面,提出了具体的实施意见及加强增值税纳税管理的对策建议。 - To some company ' s increment duty tax burden analysis is through four partial analyses : first , through the company in 2003 and 2004 year finance report form to company ' s management survey , the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion , calculates in the time the end product vermicelli output and the sales volume , thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume , calculates in the time the end product vermicelli output and the sales volume , thus calculates in the time the due payment increment duty tax amount
企业的增值税税负率反映的是该企业整体经营收入与税收的关系。长期以来,由于我国现行的增值税对挂面加工企业实行17 %的税率,而抵扣实行13 % ,因此导致高征低扣,这样既加大了该企业的生产成本,又制约了其生产经营。而目前的这种税负情况已成为该行业的普遍情况,因此本文的研究对其他挂面加工企业也具有指导和借鉴作用。