Available suggestions is to be made about the current individual income tax system based on the national situation and experience we learn from others in order that the system may play an more effective role in adjusting and improving tax effect as well as economy effect .

借鉴经验，结合我国国情，提出对我国个人所得税制改革的建议，使我国的个人所得税更好地与国际接轨，在分配收入上起更好的调节作用，提高 税收 效率和经济效率。

In the last part of this dissertation the author employing method of multiple linear regressions performs an empirical research of a sample of 27 enterprises and their partnerships in Chinese security business and finds reasons to choose method of tax effect accounting .

最后，本文采用了多元回归的方法，对我国证券市场上采用了纳税 影响会计法的27家企业及其配对企业进行了实证研究，从而找出企业使用 纳税 影响会计法的契约动因。

This tax effect may be all the greater because the global economy is weak .

此“ 税收 效应”可能会由于全球经济疲软而被放大。

This article mainly discusses the tax and finance in the investment of enterprise introduces Neo-Classi - cal Theory about investment the mechanism of tax effect on investment and the specific tax analysis of investment .

本文围绕企业投资活动中的税收理财，介绍了新古典投资理论、 税收对投资的 作用机制及投资活动的具体税收分析。

Therefore this paper attempts to probe Chinese taxation and law in the viewpoint of foreign investors to discuss the possible tax planning based on the characteristics in tax category and the tax effect implied in foreign owned enterprises .

本文尝试以外商的角度去了解中国的税法、法规，从税种的特征探讨外商可以作出的税收筹划，以及入世对外资企业 税收 筹划 的 影响。

The second one describes the tax effect of priority and public law claims .

其次阐析了 税收优先权与公法债权的 效力位序。

Combined with the existing Western theoretical and empirical research the paper selected the marginal tax rate as the proxy variables of the capital structure which more accurately described the tax effect of capital structure .

结合西方现有的理论和实证研究，本文选取边际税率作为资本结构的代理变量，更准确的反应了资本结构的 税收 效应。

But the results may be undesirable . First the loss of efficiency brought by the tax distortions cannot be ignored . Secondly in the imperfect market environment the tax effect is likely to be not significant .

首先，不能不考虑税收扭曲性所带来的效率损失；其次，在不完美的市场环境中， 税收 效应所 产生的政策 效果也可能并不显著。

Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income .

公司是否采用 纳税 影响会计法，调节所得税费用和净利润的动机影响很小。

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。

And different treatment to timing difference leads to two different accounting method : tax payable method and tax effect accounting method .

由于对时间性差异处理的不同，所得税会计产生了两种不同的方法：应付税款法和 纳税 影响会计法。

Discussion on Tax Effect during Inflation

通货膨胀时期的 税收 效应解析

Danyang city through the turn of the Inland Revenue Department for collection of high-income individual income tax effect of the implementation of tax policy research analysis of its revenue in the implementation of the policy reflected the positive and negative effects and why .

转而通过对丹阳市地税局对高收入者征收个人所得 税的税收政策执行 效果的研究，分析了其税收政策在执行中表现出来的正负效应及其原因。

The Analysis of the Tax Effect of Modigliani - Miller Model

基于MM模型的 税收 效应分析

The fifth part does some theoretical analysis on more fundamental problems in the process of tax reform . From the view of the optimization effect in the tax system transition it discusses the green tax effect in optimization process of green tax .

第五章对绿色税制改革过程的一些深层次问题进行了理论分析，从绿色 税收在整个税收制度变迁中的优化作用角度分析，探讨绿色 税在税制优化过程中的 作用。

The second part focuses on the analysis of tax policy including tax effect on the economic growth and the theory of taxing to thedevelopment of productive service .

第二部分重点研究税收政策对生产性服务业发展的作用原理，主要包括研究经济增长 税收 效应研究以及分析政府征税对生产性服务业发展的作用原理。

Secondly the paper concerns about the interaction between the tax rate and other explanatory variables on FDI and thinks that the tax effect is constrained by the size of the exogenous economic variables .

其次，文章关注税率与其他解释变量之间的交叉关系对FDI的影响，认为 税率 效应的大小受到外生经济变量的制约。

Based on the specific tax system in China the article focuses on the tax effect on corporate financial policies .

本文以 税收与财务政策之间的关系为研究主线，在学习、总结和吸收国外相关研究 成果的基础上，结合我国税收制度，研究和探讨公司财务政策的 税收 效应。

Under-drilling is calculated on the maximum theoretical burden . Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis

底部钻凿是按最大理论抵抗线计算。敏感性分析中 税抵 效应的理论研究

A Research on Tax Effect of Corporate Financial Policies

公司财务政策的 税收 效应研究

Second this article describe tax effect of capital structure from the view of events study ( 2008 tax imputation tax policy changes ) and the panel data regression study .

第二，本文从面板数据回归和事件研究（2008年两税合一的税收政策变化）两个角度研究了 企业 所得 税对资本结构的 影响。

If you split the loss evenly over the three years the pure tax effect of the crisis makes up some 3 per cent of gross domestic product for three years running .

如果你将这些资金缺口平均分配到今后3年，危机带来的单纯 税收 影响，将连续3年占到国内生产总值（gdp）约3%。

The tax effect of corporate capital structure is relevant with the cost of equity investment debt financing costs and investment income .

资本结构对企业边际 税率 的 影响与企业权益投资成本、负债筹资成本、投资收益有关。

Explanation of Press for Tax Effect in Tax-fee Reform in Institutional Economics & Base on on-the-spot Investigation in Anhui Village

税费改革中逼 税 效应的制度经济学解释&基于安徽农村的实地调查

Many Western scholars also took this opportunity to study the tax effect of capital structure and resulted in a lot of classic literature .

西方很多学者也以此为契机，对资本结构 税收 效应理论有了深入的研究，并取得了丰硕的成果。

Due to different investors having different tax rate whether there is tax effect in the bond market is an important issue .

通过实证比较分析，发现 我国银行间债券市场收益率曲线存在 税收 效应。

Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis

敏感性分析中 税抵 效应的理论研究