术语“税前收入”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000537 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 税/前/收入/ |
| 汉语术语长度 Length | 3 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | |
| 编纂人 Compiler | 郑甜甜 |
| 编纂日期 Date of Compilation | 2016-01-25 00:00:00 |
汉英语境1
英译术语:
before-tax income
汉语语境:
本研究通过计算税前收入基尼系数、平均税率、税收集中系数、平均税率弹性、累进性弹性和税后收入不平等百分比变化等指标，实证分析了1995—2009年间我国个人所得税的再分配效应及影响因素。结果表明除2006年外，我国个人所得税起到了正向、且进一步加强的再分配效应，但调节效果有限。
英语语境:
This thesis analyzes the redistribution of personal income tax(PIT) and influencing factors with the data of 1995—2009 on the basis of calculating the Gini index of before-tax income, average tax rate, tax concentration index, the elasticity of average tax rate, progressive elasticity, and the change of percentage in after-tax income inequality. It shows that, except the year of 2006, Chinese PIT has a positive and increasingly strengthened, though inadequate, redistribution effect.