稅收結構分析 的英文怎麼說

中文拼音 [shuìshōujiēgòufēnxī]
稅收結構分析 英文
tax structure analysis
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 結 : 結動詞（長出果實或種子） bear （fruit）; form （seed）
  • 構 : Ⅰ動詞1 （構造; 組合） construct; form; compose 2 （結成） fabricate; make up 3 （建造; 架屋） bui...
  • 分 : 分Ⅰ名詞1. （成分） component 2. （職責和權利的限度） what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] （料想） judge
  • 析 : Ⅰ動詞1. （分開; 散開） divide; separate 2. （分析） analyse; dissect; resolve Ⅱ名詞（姓氏） a surname
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  • 結構 : 1 （各組成部分的搭配形式） structure; composition; construction; formation; constitution; fabric;...
  1. In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory

    1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。
  2. Under the guidance of dialectical materialism and historical materialism and based on the theory of jurisprudence, cameralistics, west economics, public economics, institutional economics and politics etc, this article, with adherence to the combination of theory and practice, brings forward the assumption of constructing functional mechanism of taxation constitutionality and therefore reaches the conclusion with some worth of reference mainly by way of quantitative analysis as well as qualitative analysis and on the basis of delving into the connotation of taxation constitutionality

    本文以辯證唯物主義和歷史唯物主義為指導，以法學、財政學、西方經濟學、公共經濟學、制度經濟學和政治學等理論為基礎，堅持理論與實踐相結合，採取定性分析為主，定量分析為輔的方法，在深入研究稅收法治內涵的基礎上，提出了構建稅收法治運行機制的設想，得出了一些有參考價值的結論。
  3. Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements. after investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax. the conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two - main - body one, in which turnover tax and income tax can function congenially and complementally

    在分析成因、指出弊端和改革必要性后，本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察，提出優化我國稅種收入結構的方向是建立雙主體稅種結構，總體思路是在穩定流轉稅收入的情況下，增加所得稅的規模及在稅收收入中的比重，以動態的方式改善商品流轉稅和所得稅的相對比例，改變我國稅種收入結構失衡、稅制功能扭曲的現狀，構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。
  4. The paper analyzes comparatively interior transaction cost of integrated model with analysis structure of r. h. coase and market transaction cost of market model according to bargain proceeding ; analyzing economy of scales for electricity industry on the terms of its definition coming up with an improved " survival of the fittest " method to find optimum economic scale and explaining " separation of power plant from electric network " with the view of vertical economy ; studying selection and realization for valid competition of electricity industry with theory of contestable market, while setting up a oligarch monopoly competition model for the electricity market based on tax control of government with the thought of dynamic game theory of

    應用科斯的交易成本分析框架對一體化管理模式下的內部交易成本進行分析，按照契約過程對市場化模式下的市場交易成本進行分析，並作了相應比較；按照規模經濟的定義對電力產業的規模經濟性進行了分析，提出改進的"適者生存法"來確定電力產業的最優經濟規模，並運用縱向經濟的觀點解釋"廠網分開" ；應用可競爭性理論研究了電力產業的有效競爭方式的選擇和實現，同時借鑒stackelberg模型的動態博弈思想，構建了基於政府稅收調控的電力市場寡頭壟斷競爭模型，通過對模型的分析說明了市場結構的演化和政府管制的必要性。
  5. This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation

    本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。
  6. Thirdly, according to the principle of the general theory of constitutionality, and from the different levels of the basic feature, key value and substance characteristics of the taxation constitutionality, it analytically studies the science connotation and integrity system of taxation constitutionality, demonstrates that taxatio n constitutionality is a social structural style of modern taxation and an organic whole of entity value and form value

    其三，按照法治的一般理論原理，從稅收法治的基本特徵、核心價值和實質特徵等不同層面，分析研究了稅收法治的科學內涵和完整體系，論證了稅收法治是現代稅收的社會組織結構形式，是實體價值和形式價值的有機統一體。
  7. According to the definition and considering our country ' s special condition, the article points out that the key to realize the model of sustainable development is to build up a positive < wp = 8 > relationship between economy and population 、 resource and environment, so we take the model that remedy and develop at the same time when carrying out the strategy of sustainable development. according to this, in order to promote the sustainable development strategy, we should consummate our tax policies from four aspects as follow : firstly, set a just and effective tax system when distribute resources and regulate economy, by this way, we can promote the adjustment of industries, and improve the efficiency of resource arrangement ; secondly, set a relative tax system targets to promote the research of science and technology ; thirdly, design a series of tax policies targets to protect environment, and consummate our tax system in resource protecting ; lastly, consummate the related tax policies in improving citizen ' s comprehensive capability and social insurance

    鑒於此，我國的稅收政策也應從以下四個方面著手完善，以促進可持續發展：建立公平、有效的稅收分配和調控機制，促進產業結構調整，提高資源配置；建立以環境保護為目標的環境稅收政策，完善以資源保護為目標的資源稅收體系；完善稅收政策在促進人口素質提高及社會保障方面的措施。基於以上認識，本文進而對我國稅收政策在促進可持續發展戰略中的現狀作< wp = 6 >了分析，具體分析了我國稅收政策在促進科技進步，經濟結構調整，節約資源與保護環境等方面的作用與不足。我國現有的稅收政策在促進可持續發展戰略方面已發揮了巨大作用，對科技進步給予了越來越多的關注，對包括軟體行業在內的高新技術產業實施了各種稅收優惠措施；通過稅收政策有效調整了產業組織結構，促進了產業結構升級換代；通過各種稅費措施，對節約利用資源和保護環境都起到了積極的作用。
  8. The theory of tax design path is introduced, the effect that the tax structure of china has on economic growth is studied, international tax reform is compared, and some suggestions on china tax reform are offered

    此外，對我國稅收結構的回歸分析顯示，我國包括農業稅的直接稅與經濟增長呈現負相關關系，而流轉稅等間接稅的效應不顯著，這說明我國的稅制模式在一定時期內仍應當以間接稅為主體。
  9. This text proceeds from tax revenue of real estate of our country, have explained and studied about definition and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country, and through analysing our country ' s present real estate tax system, point out the problem of the current real estate tax system of our country ; then the author suggest that it is necessary for our country to levy the property tax, and has expounded the fact that our country levies the theoretical foundation of the property tax ; and then author gives a feasible frame of china property tax

    筆者通過對「我國房地產稅收體系研究」 ，試圖為我國房地產稅制改革提供參考性依據。本文對我國房地產稅收的相關概念及房地產稅收的基本理論進行了闡述和研究，並通過實證分析的方法研究我了我國房地產稅負水平、房地產稅收結構和房地產稅收轉嫁等問題，指出我國現行房地產稅收制度的問題所在;在深刻剖析問題的基礎上，提出了我國房地產稅改革方向，並通過借鑒國際經驗，設計了一套現實可行的物業稅模式。
  10. The dissertation presented is just one of the attempts to establish such a model as well as to solve the above problems. targeting urban house price, it tries to find out the main influential and dynamical factors on house price. it also adopts empirical approaches so as to explore the inherent mechanism of house price

    論文首先研究了國外關于住宅價格實證研究的文獻，對住宅價格的主要動力因素從理論和實證角度進行了論證，還對住宅價格模型的實證結果進行了分析，歸納出住宅價格的6個主要動力因素是：收入、利率、信用可靠性、稅收結構、住宅供給和人口結構。
  11. We can see from macro tax regulation pattern that realizing economic sustainable development is to make use of regulation, improve the arrangement of resources and optimize producing structure tax distribution, to some degree, limits consumption level and its relation of ratios and regulates consumption structure

    摘要通過對宏觀稅收調控模型的分析可以看出，實現經濟的持續增長，從稅收的角度看，就是要發揮其調節作用，促進資源的優化配置，調整和優化產業結構；從稅收調控的角度看，稅收分配在一定程度上制約著消費水平和各種消費的比例關系，調節著消費結構。
  12. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  13. Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage

    對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。
  14. Meckling model of analyzing enterprise ownership structure, author study our country environment impacting on the eso efficiency and get the conclusion : though the implement of the eso in bank of our country can change the traditional rigid method of salary distribution, correct nearsightedness of senior executive and excite positive psychology, but because of many environments restrictions, the effect of the eso was give a great discount. so if implying this encouragement scheme, we must take the road of china in the bank of our country. referring to western bank experiences, author has discussed the eso schemes in our bank and designed the feasible schemes, which accords with the realistic objective condition

    本文系統闡述了股票期權激勵的基本原理及應用狀況，對現行銀行薪酬管理模式的問題及在銀行業中實施股票期權激勵的效應進行了探討，並借用詹森、梅克林分析企業所有權結構模型來研究我國銀行業的環境變化對股票期權作用效率的影響，得到結論：盡管我國銀行實施股票期權激勵能改變傳統的僵化薪酬分配方式，糾正高管人員的短視心理，激發工作積極主動性，但由於我國的證券市場效率較低，大多數銀行的產權治理結構不完善，稅收、會計、法律制度不健全這些內外部環境的制約，將使股票期權的激勵效率大打折扣，因此，在我國的銀行業中實施這一激勵方案必須走中國化的道路。
  15. The dissertation analyzes determinants of financial structure of listed agribusinesses in china by using the empirical methodology, and provides the empirical evidences of theories of financial structure and traits of chinese listed agribusinesses. the influence of the micro - factors and macro - circumstance is tested. in addition it shows reasons from tax, bankruptcy risk, agency cost and asymmetric information perspectives

    全文從微觀因素和宏觀環境兩個層面展開，分析了盈利性、經營風險、資產實質性、規模、稅收制度、股權結構、金融體系等因素對融資結構的影響，並從稅收、破產風險、代理成本和不對稱信息的角度分析了產生的原因。
  16. Chapter 2 makes a positive analysis on the industry structure, kinds of tax formation and tax power division of the tertiary industry during 1994 - 2000. meanwhile, it studies the main factors of the growth of the tertiary industry in theoretical perspective. chapter 3 works in detail upon the relation and the interaction between tax and the tertiary industry growth

    第一章簡介第三產業稅收制度的歷史沿革及現狀；第二章對1994 - 2000年問第三產業稅收的行業結構、稅種結構、稅級結構進行實證分析，並從定性的角度出發剖析第三產業稅收增長的主要動因；第三章通過構建第三產業稅收增長因素分解模型，從定量的角度出發，揭示第三產業稅收增長機制中的矛盾和問題及其對第三產業經濟增長產生的不利影響；第四章提出當前形勢下促進第三產業發展的稅收對策。
  17. After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "

    通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。
  18. Besides the above, the structural irrationality is also one reason calling on us to reform the present revenue policy

    三、當前我國稅收理念、征稅規模和結構分析（一）稅收理念:公平與效率的選擇
  19. One reason is that the manage system of local tax is improving and levying management become strengthen constantly, another reason is the local tax structure. so this text uses models to analyze the local tax structure change exerts an influence on economic growth. improve circulates tax share will expand economic scale, and improve tax share such as property, behavior and resource will improve produce efficiency of working

    本文運用模型分析了地方稅收結構變化對經濟增長產生的影響，從而得出流轉稅份額的提高會擴大經濟的總體規模，而財產、行為及資源等稅份額的提高則會提高勞動的產出效率等結論。
  20. For this reason, this thesis proceeds from the history and the present state of local tax system, emphatically analyses the chief problems existing, such as dividing tax authority 、 deciding income scale and taxation system. etc, points out that the malpractice existing in the present local tax system is the main reason which causes wastage of the local tax income and tax embezzlement of the local government

    為此，本文從地方稅體系的歷史和現狀出發，著重分析了現行地方稅體系在稅權劃分、收入規模核定以及稅制結構等方面存在的主要問題，指出現行地方稅體系存在的弊端是造成地方稅收入流失和地方政府稅收舞弊的主要誘因。
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