Subsidies and allowances received under the state uniform provisions shall be exempted from individual income tax

“按照国家 统一规定发给的补贴、津贴，免纳个人 所得 税”

Comprehensive income tax system is the different nature of the taxpayer from the year together unified deducted in accordance with the uniform rate of income tax collection system .

综合所得税制，是将纳税人全年各种不同性质所得汇总起来，统一扣除，按照 统一的税率计算征收 所得 税的制度。

Finally its research conclusion is not uniform . The research estimates the corporate income tax effect on Chinese listed company ' financing structure .

通过实证分析中国上市公司的实际企业 所得 税率 和 考虑 税竭耗的非 债务 税 蔽（解释变量），可解释所得 税对上市公司融资结构变量（被解释变量）的影响。

In recent years an argument becomes increasingly prevailing that urges making of a uniform income tax law for both domestic and foreign enterprises as it advocates revocation of tax preference for foreign investment .

近几年来，主张合并内外 资企业 所得 税法、取消外商投资企业税收优惠的观点日渐盛行。