tax efficiency

On Tax Efficiency Theory: Development and Leading Edge

税收效率思想发展演进及其前沿研究

The Optimal Income Tax Balancing Efficiency and Fairness: A Theoretical Configuration and Estimation of the Optimal Tax Rate

效率与公平兼顾的最优所得税：理论框架及最优税率估计

The quality and efficiency of tax collection and administration was improved, which ensured tax growth.

税收征管质量和效率明显提高, 为税收收入的增长提供了保障.

The macro and micro factors such as efficiency of capital market, interest rates, tax policies, inflation, asset forms, profitability and etc. have a great influence upon capital structure.

资本市场效率、利率、税收、通货膨胀、资产形态、盈利能力等宏观和微观因素对企业资本结构有较大影响。

Fairness and efficiency of the tax law should be directly reflected its concrete practice.

税法的公平和效率是税法运行机制的必有之义.

C-D function has many superior natures which can be used to analysis the tax efficiency.

C-D函数具有很多优秀性质，可以用来对税收效率进行分析。

In view of this, the article, according to the tax policy of efficiency, analyzed the necessity and feasibility of the turnover tax reform of railway transport enterprises. The best choice to avoid double taxation is to transit the present sales tax to Value Added Tax.

鉴于此，本文按照税收中性理论，分析了铁路运输企业流转税制改革的必要性和可行性，认为消除铁路行业重复纳税的最佳选择是改营业税为增值税。

Chapter seven will analyze the axiomatic principle of tax efficiency.

第七章分析了公理性的税收效率原则。

The coordination of tax fairness and efficiency is very important to China, whose economy is growing rapidly and the revenue gap between every class is widening.

对于经济处在快速度增长阶段、各阶层贫富差距拉大的中国而言，税收公平与效率的协调非常重要。

Minimization of taxation cost and maximization of tax efficiency are long established important principles for any governments in its taxation administrative activities.

实现税收成本最小化、效率最大化是政府在税收管理活动中应该始终坚持的重要准则。

From the angle of economic growth, Chapter 2 discusses the economic efficiency of enterprise income tax. The efficiency of enterprise income tax in economic growth will be emphasized.

第二章从经济增长的角度探讨企业所得税的经济效率，着重分析企业所得税在经济增长中的效率状况。

The tax revenue management efficiency can be improved on the basis of system implementation, and the accuracy of the tax data can also be improved. The system can simplify the work flow, improve work efficiency and ensure the development local tax revenue management.

本系统的实施，将极大提高地方税务局税收管理的效率，同时进一步增强税收数据的准确率，简化税收工作流程，提高工作效率，保证和促进了地方税收管理工作的发展。

The research in tax cost and efficiency is practical significant.

税收成本与效率是税收理论研究和征管实践中的一个重要课题。

Reducing the taxpayers' compliance cost is meaningful to implement tax efficiency, defend the rights of the taxpayers and encourage the taxpayers to comply with the tax laws voluntarily.

降低纳税遵从成本，对于贯彻税收的效率原则，保护纳税人的合法权益，促进纳税人自觉遵从税法，具有重大现实意义。

And while tax efficiency often dictates much of the process, advisers say addressing the emotive aspects can be just as important.

尽管遗产规划通常主要由税收效果支配，但顾问们表示，解决感情方面的问题可能同样重要。

Research on tax efficiency

我国税务行政管理效率研究

Tax Inspection Efficiency refers to tax inspection effect and proportion of human resource, material resource, financial resource and time used on tax investigation.

税务稽查效率是指税务稽查效果和用于税务稽查的人力、物力、财力和时间等资源投入的比例关系。

Because taxpayers tend to support those whose benefits outweigh the costs benefit from the tax can. improve the efficiency of public decision-making.

由于纳税人倾向于支持收益大于成本的公共项目，所以受益税能提高公共决策效率。

This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.

本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。

International Tax Competition, Efficiency and an Analysis of Institution

国际税收竞争、效率与制度分析

Tax efficiency includes tax economic efficiency and tax procedural efficiency.

税收效率包括税收经济效率与税收程序效率。

Tax lost's economy efficiency analysis and governance countermeasure

税收流失的经济效应分析及治理对策

This article studies the reasons of tax-exceeding-GDP growth by positive analysis. Since the tax-sharing reform, tax collection efficiency of various provinces in China has been improved at an average annual rate of 9.6% with the robust growth mainly taking place in the eastern provinces.

本文实证分析中国税收连年超GDP增长的原因，其结论是分税制改革以来各地区税收征管效率年均提高值9.6%，征管效率提高较大的省份集中在东部经济相对发达地区；

Tax procedural efficiency refers to realizing tax at minimal costs.

税收的程序效率指以最小的成本付出实现税收。

Research by Terrance O'Dean, a professor of finance, suggests that stock-market investors tend to sell shares that have made money and keep poor performers, even though tax efficiency suggests the opposite strategy.

金融学教授特伦斯•欧迪安（Terrance O'Dean）的研究显示，股票投资者一般会卖掉已经赚钱的股票，并保留那些成绩较差的股票&虽然从税负效益角度来看，他们本应采取与之相反的策略。

Based on the principle of fairness in taxation and tax efficiency established the basic legal principles of transfer pricing, including the Arms Length principle, the principle of total profits and optimization principles.

国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则，包括正常交易原则，总利润原则和最优化原则。

Thus, a perfect taxation legal system can be achieved by strengthening the taxation legislation; and the target of enhancing tax collection efficiency shall be reached by strengthening the motion of "taxing according to law" and building a mechanism on restraining and encouraging the taxation.

为此可通过加强税收立法以完善税收法制，加强依法征税、纳税激励约束机制建设，以达到提高税收征管效率的目标。

The taxation agents and public taxation sectors have the same objective and function as to promoting taxpayers to pay legally, improving the efficiency of imposing and management, assuring the growth of national tax revenue and protecting the legitimate right of taxpayers.

税务中介与税务机关纳税服务的目的和作用是一致的，都是为了促进纳税人依法诚信纳税，提高税收征管质量和效率，保证国家税收增长，切实保护纳税人合法权益。

Yet that only serves to underline that debt-biased tax efficiency is systemically inefficient, bordering on catastrophic.

然而，那只是突显出，偏重于债务的做法的税收效率，在系统性层面是低效率的，接近于灾难。

In order to improve the tax department office efficiency, reduce the data island, construction by the State Administration of Taxation lead the implementation of "tax office information system of the Golden Tax Project" one of the three phase of construction projects.

为了提高税务部门综合办公效率、减少数据孤岛等问题，由国家税务总局牵头实施金税工程三期建设项目之一的税务综合办公信息系统的建设。