纵向平等(vertical equity)
纵向平等指不同收入水平的纳税人,应按不同的数额交纳税款,即不同纳税能力者应按纳税能力合理地分配税收负担,主张支付能力更强的纳税人应该缴纳更多税收的思想。西方各国所得税和财产税制度多实行累进税率制度,对高收入者按较高税率课征,对低收入者按较低税率课征,甚至实施免税。9.
举一反三
- 解释概念:纵向公平( vertical equity)
- vertical A: 横向的 B: 纵向的 C: 垂直的 D: 水平的
- Equity taxation requires<br/>vertical equity, which incorporates the notion that____________ A: those earning higher<br/>incomes should pay more in taxes. B: those earning equal incomes<br/>should pay the same in taxes. C: taxes paid should be<br/>unassociated with income levels. D: there should be no excess<br/>burden created by a tax.
- 简述传统“纵向一体化”(Vertical Integration)管理模式的弊端。请帮忙给出正确答案和分析,谢谢!
- Convertible note is essentially a/an... A: equity B: debt C: neither equity or debt D: both equity and debt
内容
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How should the convertible loan notes be accounted for? A: As debt B: As debt and equity C: As equity D: As debt until conversion, then as equity
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vertical
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Owners' equity is measured by subtracting liabilities from assets. This sentence can be described as the following equation ______. A: ASSETS - LIABILITIES + OWNER'S EQUITY B: ASSETS - LIABILITIES = OWNER'S EQUITY C: OWNER'S EQUITY = ASSETS + LIABILITIES D: OWNER'S EQUITY = LIABILITIES - ASSETS
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vertical page______
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vertical plane______________。