息票利息稅 的英文怎麼說
中文拼音 [xīpiàolìxīshuì]
息票利息稅
英文
coupon tax-
In this case, the bonds were not necessarily representative of any real assets, but the government ' s promise to pay interest and eventually repay the capital sum involved were backed by taxable capacity of the whole community, and, measured by the total amount of money which changes hands, the value of transactions in “ gilt - edged ” stocks now exceeds all the rest put together
既然這樣，不動資產便不一定需要公債作為充要條件.但是政府兌現支付利息的承諾和他們最終是否能償還本金的問題，最後還是要回到整個社會的賦稅能力這個問題上.另外，以成功轉手交易的金額來衡量，政府發行的金邊股票（國債）的價值如今也遠遠超出其他所有證券的總和In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains
作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。A key advantage of raising money by borrowing versus issuing stock is that interest expense on debt is tax - deductible
通過借款籌錢的主要優勢是與發行股票相比，它的債務利息費用是可免稅的。The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged
由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged
早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。To reduce the minimum denomination for newly issued debt instruments in respect of which interests and trading profits are subject to tax at concessionary rates from 500, 000 to 50, 000. 5
將可按特惠稅率就有關利息及營業利潤課稅的發行債務票據的最低面額，由50萬元降至5萬元。A key objective of the bill is to strengthen the anti - avoidance provisions for interest deduction to prevent abuse by disallowing interest deduction involving indirect interest flow - back and to reflect more clearly the policy intent that companies should not be able to gain interest deduction benefits by creating artificial interest expense streams through issuing debentures or commercial papers and then subscribing to them through their associates
條例草案當中的一個重要目的，是加強有關扣除利息支出的防止避稅條文，明確地不容許涉及間接利息迴流的利息扣除。這亦更清晰地反映政策原意，即各間公司不應通過發行債權證或商業票據，然後透過其相聯者將有關票據購回，從而虛構利息支出藉以扣稅。分享友人