We look at the SME 's utility bills and tax payments and talk to its clients until we think we have a pretty good understanding of the borrower . '

我们看这家企业的 水电账单和 纳税记录，找它的客户了解情况，直到我们认为对这家借款人有了比较充分的了解。

Cars with small fuel-sipping engines are now subject to a1 percent sales tax while sports cars and sport utility vehicles with the largest engines are subject to a40 percent sales tax .

低油耗发动机的轿车只需征收1%的消费税，而最大马力发动机的跑车和运动 休闲车将被课以40%的消费 税。

Wherein fiscal and taxation policy intervention theory is that portion of the key turn from the cultural characteristics and financial support cultural industry financial support for social utility analysis tax on culture industry influence financial intervention culture construction of reality basis undertook an analysis .

其中，财税政策理论是这部分的重点，依次从文化产品特性及财税支持，文化产业财政扶持的社会 效用分析， 税收对文化产业的影响，财政介入文化建设的现实依据进行了分析。

Because of the defect of law of diminishing marginal utility on which progressive tax is based and the abuse of progressive tax in practices it is difficult for progressive tax to redistribute income fairly .

由于累进的 个人 所得 税理论依据&边际 效用递减理论的缺陷，以及累进税制在实践中存在的弊端，使累进 税制难以实现收入公平再分配目标。

But the utility companies are putting all their considerable lobbying powers into resisting such a levy and the nuclear tax was not in the austerity package the cabinet approved Wednesday .

但 公用 事业公司将他们重要的游说能力投入到抵制这样的征收，核 税不在星期三批准的紧缩方案中。

By building personal income tax utility function including social cost-benefit function the problem of the optimal tax capacity of personal income tax turn into question of the utility function for solving extremum problem . 4 .

通过收益函数与成本函数，建立了个人所得税的社会总 效用函数，将个人所得税 收入能力的最优问题转化为求解总效用函数的极值问题，从而确定个人所得 税最优收入能力点的数理条件。

For example according to the expected utility theory if the fine is proportional to tax rate then the increase of tax rate will not produce substitution effect but only income effect .

比如，按照预期 效用理论的观点，如果罚款额度与 税率成比例，税率的提高将不会产生替代效应而只有收入效应。

Abstract Tax cost is composed of collection cost tax-option cost and utility loss of economic resource during the course of operating tax policies There is a close link between tax cost tax-bearing level and tax administration .

税收成本是由征收成本、纳税成本和 税收政策实施过程中对经济资源产生扭曲的 效用损失所构成。税收成本、税负水平与税务管理之间存在着紧密的联系。

Constructing of a personal income tax utility function solves the optimal of tax capacity of personal income tax by extremal method .

构建了个人所得税的总 效用函数，通过极值问题求解个人所得税 收入能力的最优点。