稅收風險 的英文怎麼說

中文拼音 [shuìshōufēngxiǎn]
稅收風險 英文
tax risk
  • 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...
  • 風 : Ⅰ名詞1 （空氣流動） wind 2 （風氣; 風俗） practice; atmosphere; custom 3 （景象） scene; view 4 ...
  • 險 : Ⅰ名詞1 （險惡不容易通過的地方） a place difficult of access; narrow pass; defile 2 （危險） dange...
  • 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 ...
  • 風險 : risk; hazard; danger
  1. In the developed countries, the structure of tax revenue is well organized, and nation states prefer to collect social security taxes to enhance the social security net and alleviate the pressure of global competition. in the developing countries, the taxes on international trade are the major sources of tax revenue. they tend to favor the big government and broaden the range of government expenditure to increase

    先進國家的稅基主要來自於社會個人財富，而以社會安全捐的型態展現其承擔社會風險的能力；至於發展中國家則是國際貿易稅收為其賦稅結構中之重要組成部分，同時它們也大多以擴張公共部門的方式來展現其保障社會安全的能力。
  2. Part3 : the problems with china ' s fiscal policy on venture capital. the problems include : a definite and integrated system of fiscal law on venture capital has not be built up. the present tax law and code are not fit for the development. the government expenditure on tech - research and product - transform is not enough. the structure of government expenditure is not in reason. the efficiency of the go

    指出問題主要包括以下幾點： 1 、缺乏一種針對風險投資的明確而又完整的財稅法律與政策支持體系； 2 、現行稅收法律政策不利於風險投資業的發展； 3 、財政投入科技研發和成果轉化的資金總量不足，並且存在結構性問題，資金使用效率低下的問題普遍存在。
  3. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  4. Benefits and risks brought by dollar seigniorage to the us

    美元國際鑄幣稅為美國帶來的收益和風險分析
  5. S. korea govemment undthek many policies and measures to promote the development of new hi - tech induwh such as ( accentuate on introducing, absorbing, digesting and innovating technology, formulate tax allowance, tax deduction and financial support policy, work out concession policy, better investment environment for foreigners, foster new hi - tech talellt, make venture capital policy, enforce the protection to illtellectual property right, establish joint research system of indu stry - university research in stiune atc

    這對中國產業經濟和高新技術的發展具有重要的意義。韓國政府促進高新技術產業發展的政策和措施很多，例如，重視技術引進並加以吸收、消化和創新；制定稅收優惠和財政支持政策；制定優惠政策，改善外商投資環境；大力培育高新技術人才；制定風險投資政策；加強知識產權保護；建立產、學、研聯合研究體制等等。
  6. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  7. The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively

    即盡快制定有利於風險投資規范運作的法規及條例，建立政府導向基金，為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持；構造由政府、大公司、國際投資公司構成的多元化投資者結構，盡快實現私募基金的合法化，加快社會養老保險基金進入風險投資的進程，以此方式解決資金短缺的問題；在目前有限責任和股份有限機構組織形式的基礎上，改善風險投資機構的法人治理結構，並建議早日實現有限合夥制組織形式；以理論教育結合實踐，引進國外先進技術和人才等方法促進投資專業人才能力的提高；通過加強對中介機構的監管和拓展中介機構風險投資中介服務，促進中介機構的建設，並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系；最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。
  8. By reducing the investment risk, tax incentives stimulate the early stages of wing power development.

    由於減少了投資風險，稅收優惠促進了早期階段的風力開發。
  9. Based on the mm theory, trade off theory, incentive - based theory and asymmetric information - based theory, micro - factors and macro - circumstance, probably influencing financial structure, are put forward. the former includes none - debt tax shield, profitability, asset tangibility, growth, size, business risk, et al. and the latter, tax institution, ownership structure, financial institutions et al

    首先以莫迪利亞尼和米勒模型、權衡理論、激勵理論、不對稱信息理論為理論出發點，提出了可能影響農業上市公司融資結構的微觀因素和宏觀環境因素，前者包括非債務節稅因素、盈利性、資產實質性、成長性、規模、經營風險等，後者包括稅收制度、股權結構、金融體系等。
  10. The assessment system for tax payment credit rank may effectively disposes the collection resources, enhances the collection quality and efficiency, at the same time, through legally paying taxes to the taxpayer, this system is helpful to strengthen the tax revenue monitoring, sharpens warning ability the tax revenue risk early, this is one kind of increment use to the taxpayer information resources, it is the vital significance to tax innovation on the information foundation

    納稅信用等級評定系統可有效配置征管資源，提高征管質量和效率，實現征管效能的最大化。同時，通過對納稅人依法納稅情況的評估，有助於加強稅收監控，提高稅收風險預警能力，這是對納稅人信息資源的一種增值利用，對正在進行的信息化基礎上的專業化的稅收征管改革具有重要意義。
  11. Finally, it discloses the imagination of municipal market of china in the head and concludes its base marketing, safety and solidity and legislation principals ; stressing offering standard and the control of risk on credit and revenue, the admittance of issue body, the devise the impossible of the city of wuhan with the actual situation

    最後構想如何發展我國市政債券，提出了發展市政債券的市場導向、安全穩健和法制等三項基本原則，著重指出市政債券的信用和稅收風險控制措施；市政債券的市場準入、債券設計、信用評級等相關問題。並且結合實際情況，設計了武漢市市政債券的發行。
  12. Therefore many provinces, cities and regions have worked out some policies and rules with the approaches of tax exemption and reduction, financial appropriate funds, financial interest deduction, venture compensation etc. to promote development of local venture capital industry, with the development of hubei ' s hi - tech industry, the venture capital industry has been fast developed

    因此，很多省市、地區制訂了促進本地風險投資發展的一些政策、規定，從稅收減免、財政撥款、財政貼息、風險補償金等方面來促進風險投資業的發展。隨著我省高新技術產業的發展，風險投資業也得到了較快的發展。
  13. Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its effect on venture capital and its long - term impact on government revenue

    這就需要從所得的定義、資本利得和所得的關系、利得的虛幻性等角度來明確資本利得的性質，並在此基礎上進一步辨析資本利得稅是否構成雙重征稅、對風險投資的影響以及其長期財政收益性。
  14. To solving the problem baffling non - state hi - tech enterprises " financing, the government should pass a law clearly stipulating that the state would protect their legal rights and interest, that governments at different levels should give their fiscal support to such enterprises and that the state should set up a development foundation for such enterprises. in addition, the government should improve the financing environment for non - state hi - tech enterprises and encourage risk investment institutions to increase input in these enterprises

    具體操作上，應建立並完善適合民營高新技術企業特徵的直接融資市場體系，積極推動創業板市場的設立，建立以產權交易為主的櫃臺交易市場，為民營高新技術企業產權流動、購並活動提供條件，並積極發展培育風險投資機構；建立適合民營高新技術企業特徵的間接融資市場體系，加快中小企業銀行和民營銀行的設立進程，加快銀行業務改革，完善擔保體系；加快企業信用體系建設；完善相關財政稅收政策。
  15. As the project loan was long term and subject to kinds of risks, it was safe for the loaner to note the uncertainties, and we suggested the loaner to take such methods as noting whther the investor can satisfy the foreign govenunent loan condition and extend the project ' s goods source from duty free goods to both duty free and duty paid goods, the investor ' s capacity to nm the harbo, the nearby wr ' s competition for the source of goods, and making sure the cash flow of the harbor will be used to pay the loan, and raising a mortgag on the project

    由於貸款期限長不確定因素多，為了有效控制風險，建議貸款人在做出貸款承諾前，要求投資方明確項目建設方案，提供未來碼頭經營方案或設想，並爭取將本項目的貨源范圍由保稅貨物擴大到非保稅貨物；此外貸款人碼頭項目貸款的調查報告可採取必要措施確保碼頭經營收入專項用於償還貸款，並考慮以碼頭在建工程設定抵押。
  16. Preferential tax may decrease the risk of investments and increase the profit of investors. being important in the whole process of venture capital activity, preferential tax, as a tool, was used to promote and guide the development of venture capital industry recent years

    稅收優惠在某種程度上可以降低投資者的收益風險，擴大投資者的即得利益，在風險投資產業的整個投入產出過程中，均有至關重要的影響，因此逐漸成為各國政府促進和引導風險投資產業發展的重要工具。
  17. To use the experience of other countries and districts for reference, i thorough analyze the possibility of establish the spv under the china current law, tax and accounting circumstances, subsequently bring up the most viable native spv modes, and try to find out the breakthrough of developing asset securitization in china

    本文簡要描述資產證券化的運營過程，繼而重點介紹spv隔離破產風險的原理，並借鑒國外的實踐經驗，深入分析在中國現行法律、稅收和會計制度約束下設立spv的可能性，進而提出最可行的設立模式，試圖找出在中國開展資產證券化的突破口。
  18. 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。
  19. As the electronic, subjunctive, digital and covert cause the risk of tax losing increase. and this is a severe challenge to today ' s tax theory, tax system and tax management

    由於電子商務交易虛擬化、數字化、隱匿化，導致稅收流失風險加大，並對現行稅收理論、稅收制度和稅收征管提出了嚴峻的挑戰。
  20. Allowing for the effects of the adjustment of tax factor, the change of the capital structure, the liquidity risk and the dynamic variation of fund, the discount rate is calculated on the basis of the wacc model and is finally fixed

    受短期債務長期化、流動負債成本顯現化趨勢影響，在計算折現率時以wacc模型為基礎，考慮稅收因素調整、資本結構變化、流動性風險和資金動態變化帶來的影響，進行量化后確定整體折現率。
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