effective tax rate; effective rate of tax

简明释义

实际税率

英英释义

例句

1.The company's effective tax rate 有效税率 was significantly lower than the statutory rate due to various deductions.

该公司的有效税率 有效税率因多种扣除而显著低于法定税率。

2.The effective rate of tax 有效税率 varies depending on the income bracket and available deductions.

根据收入等级和可用扣除，有效税率 有效税率会有所不同。

3.A lower effective tax rate 有效税率 can indicate good tax planning strategies.

较低的有效税率 有效税率可能表示良好的税务规划策略。

4.Understanding your effective tax rate 有效税率 can help you plan your finances more effectively.

了解你的有效税率 有效税率可以帮助你更有效地规划财务。

5.Investors often look at the effective rate of tax 有效税率 to assess a company's profitability after taxes.

投资者通常查看有效税率 有效税率以评估公司税后盈利能力。

作文

Understanding the concept of effective tax rate is crucial for both individuals and businesses as it directly impacts financial planning and decision-making. The effective rate of tax, defined as the average rate at which an individual or corporation is taxed, takes into account all taxes paid divided by total income. This figure provides a clearer picture than the marginal tax rate, which only considers the tax on the last dollar earned. For instance, if an individual earns $100,000 and pays $20,000 in taxes, their effective tax rate would be 20%. However, if they had various deductions and credits that reduced their taxable income, their actual tax burden could be lower, leading to a different effective rate of tax. This calculation is essential, as it allows taxpayers to understand their overall tax liability and how much of their income goes towards taxes.Businesses also benefit from understanding their effective tax rate. Corporations often face different tax structures based on their revenues, expenses, and the jurisdictions in which they operate. By calculating their effective rate of tax, companies can make informed decisions about investments, pricing strategies, and even where to locate their operations. For example, a company might find that its effective tax rate is significantly lower in one state compared to another due to tax incentives or credits offered by local governments. This information can guide them in choosing the most financially advantageous location for their business.Moreover, the effective tax rate can vary widely among different income groups and types of income. High-income earners may have a lower effective rate of tax due to capital gains taxes being lower than ordinary income tax rates. Understanding these nuances is vital for policymakers as well. When creating tax policies, they must consider how changes will affect the effective tax rate across various demographics. A tax increase might seem straightforward, but if it disproportionately affects lower-income individuals, it could lead to increased economic inequality.In conclusion, the effective tax rate serves as a fundamental measure of tax liability that encompasses more than just the nominal rates applied to income. It reflects the true burden of taxation on individuals and corporations alike. By analyzing the effective rate of tax, taxpayers can better navigate their financial landscapes, while policymakers can design fairer tax systems that promote equity and growth. Understanding this concept is not just an academic exercise; it has real-world implications for economic behavior and social justice. Therefore, both taxpayers and legislators should prioritize comprehending the effective tax rate to foster informed decisions and equitable policies.

理解有效税率的概念对于个人和企业来说至关重要，因为它直接影响财务规划和决策。有效税率定义为个人或公司缴纳的所有税款与总收入的比率。这个数字提供了比边际税率更清晰的图景，后者只考虑最后一美元的税收。例如，如果一个人赚取100,000美元并支付20,000美元的税款，他们的有效税率将是20%。然而，如果他们有各种扣除和抵免减少了应税收入，他们的实际税负可能会更低，从而导致不同的有效税率。这个计算至关重要，因为它使纳税人能够了解自己的整体税收责任，以及收入中有多少用于税收。企业也能从理解其有效税率中受益。公司通常面临根据其收入、支出以及运营所在辖区的不同税收结构。通过计算其有效税率，公司可以就投资、定价策略甚至选择运营地点做出明智的决策。例如，一家公司可能会发现由于地方政府提供的税收激励或抵免，其在一个州的有效税率远低于另一个州。这些信息可以指导他们选择对业务最有利的地点。此外，有效税率在不同收入群体和收入类型之间可能差异很大。高收入者可能由于资本利得税低于普通所得税率而拥有较低的有效税率。理解这些细微差别对政策制定者也是至关重要的。在制定税收政策时，他们必须考虑变更将如何影响各个群体的有效税率。税收增加可能看似简单，但如果它不成比例地影响低收入者，可能会导致经济不平等加剧。总之，有效税率作为一种基本的税收负担衡量标准，涵盖的不仅仅是适用于收入的名义税率。它反映了对个人和企业的真实税收负担。通过分析有效税率，纳税人可以更好地驾驭他们的财务环境，而政策制定者则可以设计出更公平的税制，促进公平和增长。理解这一概念不仅仅是学术上的练习；它对经济行为和社会公正具有现实意义。因此，纳税人和立法者都应优先理解有效税率，以促进明智的决策和公平的政策。