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.

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。

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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

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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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。

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Research on tax efficiency

我国税务行政管理效率研究

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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。

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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。

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On Tax Efficiency Theory: Development and Leading Edge

税收效率思想发展演进及其前沿研究

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This paper begins with a look at the classical theory of capital structure. On the basis of theoretical analysis, the effect of debt financing lies in financial leverage effect, the tax shield effect and the company governance effects.

本文首先对经典资本结构理论进行回顾，并在理论基础上分析得出债务融资具有财务杠杆效应、税盾效应以及公司治理效应。

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That should create a bump in inflation& but economists say it, too, is likely to be only temporary if demand drops off as expected after the tax takes effect.

这应该会制造通胀，但经济学家说，如果销售税真正上调之后需求如预期般下降，那么这种通胀可能也将是暂时的。

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The result indicates that corporate tax has effect on capital structure. Higher the MTR is, the company has intention to use more debt.

研究显示企业所得税会对资本结构产生显著的影响，并且得出边际税率高的企业倾向于采用更多的负债。

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Debt interest duty payment before, with tax savings effect, can help companies locally-based; Secondly, financial leverage.

负债利息税前支付，具有节税效应，可以帮助公司合理避税；二是财务杠杆作用。

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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

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