稅利分流 的英文怎麼說
中文拼音 [shuìlìfēnliú]
稅利分流
英文
separation of taxes and profits-
If, however, trade in the manufactures of far distant lands exercises admittedly so beneficial an influence on our agricultural industry, how much more beneficial must the influence be of those manufactures which are bound up with us locally, commercially, and politically, which not only take from us a small portion, but the largest portion of their requirements of food and of raw materials, which are not made dearer to us by great costs of transport, our trade in which cannot be interrupted by the chance of foreign manufacturing nations learning to supply their own wants themselves, or by wars and prohibitory import duties
如果我們在自己的境內辦工業，這種工業在地區上、商業上、政治上是同我們結合在一起的，它向我們所吸取的食物和原料不只是它所需要的一小部分而是絕大部分，它的產品並不會由於巨大的運輸費用而抬高代價，我們在這方面的物資交流也不會由於國外工業適應它自己的需要或由於戰爭或禁制性進口稅等關系而發生阻滯? ?試問，如果說遼遠地區的工業對我們農業有有利影響的話，那麼我們自己的工業在這方面的有利影響比前者要擴大多少倍？In some contexts ( the analysis of financial leases, for example ) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate
在某些情境中（例如，金融租賃的分析） ，折舊稅收擋板被作為安全的、名義的現金流對待，並以一個稅后借款或貸款利率貼現。In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。In this study the penman discussed the complicated framework of the maize price, and particularly studied the main four parts : producing cost, circulating exes, margins, and taxes ; the factors that affect maize price are policies of government, value of money, supply and demand, system price difference, substitutions and etc ; some single and integrated modes of maize price forming are designed, and having forecasted the 2000 price of maize
本文的主要內容是： （ 1 ）現行玉米價格體系龐大復雜，其構成分生產成本、流通費用、利潤、稅金四個部分。 （ 2 ）玉米價格形成受多種因素影響，主要是國家政策、貨幣價值、供求關系、差價體系、比價體系以及替代品和其他相關產品。 （ 3 ）建立了玉米價格預測的單個和綜合模型，對2000年價格進行預測。However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.
但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。On the basis of introducing the business process reengineering theory briefly, this thesis analyses the present problems in tax administration and collection. following the view of state general tax bureau reform and utilizing the thought of business process reengineering theory, the thesis discusses the problems of progress recombination and apparatus recombination in revenue department
本文在簡要介紹業務流程再造理論的基礎上，對當前稅收征管中存在的主要問題進行了分析，遵循國家稅務總局的征管改革思路，利用業務流程再造理論的基本思想對稅務部門的流程重組、機構重組等問題進行了思考和探討。In terms of contents of the article, it firstly defines tax planning which means that by means of present taxation laws, tax - payers who obey taxation laws exercise the rights of themselves actively and fully to plan the paying taxes of operating things in advance, so as to decrease expenditure of tax increase the net cash flow of enterprises and raise its competition
就其內容來說，本文首先對納稅籌劃的含義進行了定位。納稅籌劃（ taxplanning ） ，是指納稅人依據現行稅法，在遵守稅法的前提下，主動和充分運用納稅人的權利，站在納稅人角度，事前對經營事項的納稅事務進行策劃，以達到減少稅收支出、增加企業現金凈流量和提高企業競爭力的目的。There are four subsidiary factories under the head office, set up the production department, the technological department, domestic business department, international business department, count the department of the wealth, quality testing department, because the close cooperation of the office and factory, has formed as a organic whole managing the organization export - orientedly of marketting one ' s own products, in order to cater to the customer ' s demand, self - built labour protection glove professional factory ' s family is 9600 square meters, process hides 20000 of workshop, dispose one produce special machine 620 of glove, make its forming 3 production lines, guarantee product quality effectively and deliver on time, promote and produce increasing with sale rapidly, annual amount of production rise to 1, 600, 000 harvest from 150, 000, annual revenue in foreign exchange created rise to 22 million dollars by 2 million dollars, on pay because it last 6 million yuans taxes and profits, contribute after making some for country
總公司屬下有四個分廠，設置生產科，技術科，國內業務科，國際業務科，計財科，質檢科，由於科室與工廠的緊密配合，形成了自產自銷為一體的外向型經營機構，為迎合客戶的需求，自建勞保手套專業廠戶9600平方米，製革車間20000平方米，配置一套生產手套的專機620臺，使之形成三條生產流水線，有效地確保產品質量和按時交貨，促進生產和銷售迅速增長，年生產量由15萬打增加到160萬打，年創匯額由200萬美元增加到2200萬美元，上交稅利由5萬元增加到600萬元，為國家作了一些貢獻。Using chile ' s successful experience for a reference while considering the situation of our co untry, we shows that the convert cost could be simulated through the following fund raising methods : 1. the circulation of the stock from the decreasing holding of state owned corporation, liquidating or appropriating parts of state owned assets, levy special duty and use it to simulate some convert cost. 2. through issuing welfare lottery to raising money to simulate convert cost in the same time levy social security duty in order to solve the problems in raising social security fund
借鑒智利成功經驗，並結合我國實際，我們認為，我國社會保障制度的轉製成本可以通過以下一些籌資渠道來進行消化：國有股的減持流通；變現或劃拔部分國有資產；調整國家財政支出結構：通過發行類似智利「認可債券」的特種長期國債；徵收特種稅，將稅收所得用於消化部分轉製成本；通過發行福利彩票籌集資金來消化部分轉製成本。The final decision of investment project feasibility on finance must depend on the profitability analysis according to the financial cashflow statement on multi - financing, due to multi - financing being the practice financial and taxation environment of project ' s operation
由於多元籌資是項目實際運作的財務、稅務條件，投資項目的財務可行性最終結論應當依據多元籌資項目財務現金流量表所作出的盈利能力分析來決定。Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow
基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。On the basis of the features of the smuggling crime involved tax and combining the weak aspects in the criminal investigation, the author analyzes how to find and collect the trace, how to capture the evidence, how to enforce the counterpolicy consciousness and other methods. the second one is the legal counterpolicy. according to some laws and regulations, the author puts forward more perfect suggestion
的特點，從海關監管環節和走私犯罪的流程方面加以研究，結合我國目前涉稅走私犯罪偵查中的薄弱環節，著重提出了偵查線索的發現和收集，獲取犯罪證據的基本方法，增強謀略意識，開展秘密偵查，充分利用現代科學技術，提高偵查水平等對策If such comments are received, you acknowledge that ( a ) they will not be considered confidential or proprietary, ( b ) ups and its affiliates are under no obligation to keep such information confidential, and ( c ) ups will have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it chooses
如ups接收到該類評議，則您承認： （ a ）它們不會被視為機密或有專利性， （ b ） ups及其附屬公司無義務對這些信息保密，並（ c ） ups對此評議擁有不受限制的、不可撤銷的、世界范圍內的、毋需版稅的權利，以其所選擇的方式使用、交流、復制、發表、陳示、分發及開發此評議。If such comments are received, you hereby acknowledge that ( a ) they shall not be considered confidential or proprietary, ( b ) ups and its affiliates shall be under no obligation to keep such information confidential, and ( c ) ups shall have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it may choose
如ups接收到該類評議，則您承認： （ a ）它們不會被視為機密或有專利性， （ b ） ups及其附屬公司無義務對這些信息保密，並（ c ） ups對此評議擁有不受限制的、不可撤銷的、世界范圍內的、毋需版稅的權利，以其所選擇的方式使用、交流、復制、發表、陳示、分發及開發此評議。If such comments are received, you acknowledge that they will not be considered confidential or proprietary, ups and its affiliates are under no obligation to keep such information confidential, and ups will have an unrestricted, irrevocable, world - wide, royalty free right to use, communicate, reproduce, publish, display, distribute and exploit such comments in any manner it chooses
如收到這類評論，則您承認： a它們不被視為秘密的，或有專利性的b ups及其附屬公司無義務為這些資訊保密並c ups可以有無限制的不可撤銷的在世界范圍內的無須付版稅的權利，以其所選擇的方式使用交流復制發表陳示分發或利用此評論。The main contents of all four parts are as follows : part one : theoretical analysis of the policies on the securities tax system. firstly this part briefly analyzes tax policies in securities market. then, it particularly analyzes two major tax tools : securities circulation tax ( namely stamp duty and tax on securities exchange ) and securities income tax ( tax on earnings from securities exchange and tax on earnings from securities investment )
本文主要內容如下：第1部分證券市場稅收政策分析本部分首先對整個證券市場稅收政策以及證券稅制進行分析，然後對兩類主要的證券市場稅收政策工具? ?證券流轉稅（主要是證券交易稅）及證券所得稅（主要是資本利得稅和證券投資所得稅）對證券市場的經濟影響作一番理論分析，從而，對這兩類政策工具有更深刻和更合理的認識。Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model
本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。Main countermeasures are put forward : first, housing distribution system innovation should be quidkered and a new housing - development system should be set up second, it is necessary to enlarge effective demand through market price system ' s regulation and guide role. third, housing - developing subjects should be trained to improve effective supply. foutth, financial systems should be improved accordingly to make consumers convenient firth, consumers " housing market should be strongly deeloped to quicken housing circulation
主要的對策措施有：加快住房分配製度改革，建立住宅發展的新機制；理順住宅價格關系，發揮市場價格機制的調節和引導作用擴大有效需求；培育住宅開發主體，改善有效供給；配套改革財稅、金融體制，加大對住宅市場的財稅、金融支持力度，以利於住宅消費；積極培育，穩步發展住宅消費市場，促進住宅流通；建立專門的住宅法，保證住宅市場長期、穩定、健康發展。分享友人