稅率結構 的英文怎麼說

中文拼音 [shuìlǜjiēgòu]
稅率結構 英文
tax rate structure
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 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...
  • 稅率 : tax rate; rate of taxation; tariff rate; tax ratio稅率等級 grades of tax rates
  • 結構 : 1 （各組成部分的搭配形式） structure; composition; construction; formation; constitution; fabric;...
  1. 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。
  2. The optimization of the tax system structure consists of three parts : the optimization of the tax category structure, tax rate and tax collection and administration

    稅制結構優化是一個包括稅種結構優化、稅率結構優化和征管構成優化等內容的綜合概念。
  3. This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure

    本文在控制了其他會對資本結構產生影響的變量的基礎之上，分別以資產負債率、長期負債率的改變作為因變量，當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。
  4. And some experts even believe, the trend in the development of the iax system was, for quite some time, towards keeping high statutory tax rates, but simultaneously provide generous tax incentives tha t reduced the tax base. the basic asymmetry of tax system may favor large concerns, which may be in a better position to take advantage of the provisions in the tax code in certain states of nature. the result may be lower expected average and marginal tax rates, and a lower cost of capital, compared to newer and smaller companies

    更有學者認為，在以往很長一段時間里，稅制的發展趨勢是高法定稅率，同時附加大量稅收激勵來縮小稅基，稅制的這種基本不對稱性對大公司有利，可以面對低預計平均和邊際稅率以及低資本成本，然而大公司基於其擴張性的組織結構，與富有彈性的內容提要小公司相比，它轉變供求狀況的適應能力相對遲緩，那麼偏祖于大公司的稅收政策可能會阻礙宏觀經濟增長率和結構調整。
  5. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  6. Tariff structure is related to the effective rate of protection ( erp ), gradually increasing tariff structure means that erp often is higher than nominal tariff rate, but the special national situation in china makes for not simply using the tariff upgrade theory directly. we need to assort with the nominal tariff rate of various commodities based on the principle of " providing " necessary " protection to the most needed industry ", henceforward realize tariff upgrade on such a basis. at the same time, we have to carry out low erp, or even negative protection on some industries, which do n ' t even need protection relatively

    關稅結構影響著關稅的有效保護率，逐級而升的關稅結構表示有效保護率通常大於名義關稅率，但我國的特有國情決定了我國不能簡單地套用關稅升級理論，而應依據「給予最需要保護的產業以其『必需』的保護」這一原則來協調稅則中各種商品的名義稅率，在此基礎上實現關稅升級，同時不得不對某些相對不是特別需要保護的產業實行較低的有效保護率，甚至是負保護。
  7. Foreign investment, industry, import and export. it deems that the biggest shortcoming of tep is not that tax level ' s decrease shocks import and export markets, but that the ratio - grads - structure is irrationality, which results in insufficiency of protection to key parts and semi - finished products. it is just the bottleneck of the whole industry

    主要是從關稅有效保護率、外商投資、產業、進出口四方面在於關稅下調導致進口劇增沖擊了國內市場，而在於產業的關稅梯度結構不合理、對關鍵資本投入品的保護不足、技術進步緩慢從而成為整個產業發展的瓶頸。
  8. 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。
  9. This internal structure of ftc regime is in accordance with the u. s. international tax policies, particularly tax efficiency and tax fairness as understood by the united sates

    抵免制度的這種內在結構合乎美國的國際稅收政策，特別是美國所理解的稅收效率和稅收公平。
  10. The results show that the industry factor, the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio

    結果表明：行業因素、公司規模和非負債稅盾比例對資本結構的選擇有顯著的作用，而利息保障倍數和資產擔保價值比例對資產負債率沒有明顯的影響。
  11. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中，分析中國滬深a股市場中上市公司債務期限結構現狀時，選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在綜合分析公司成長機會、公司規模、資產期限、公司質量、實際稅率和非債務稅盾等因素對中國a股市場中上市公司債務期限結構的決定性時，僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時，採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象，同時，還運用了《中國統計年鑒2004 》中相關數據。
  12. 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。
  13. 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。
  14. Comparison on six aspects : the taxation mode, taxpayer, tax object, expenses deduction, tax rate construction, tax collection and management

    從課稅模式、納稅人、課稅對象、費用扣除、稅率結構、徵收管理六個方面對各國的個人所得稅進行比較。
  15. To revert the marginal tax structure to levels before the 1998 - 99 concessions over two years in years of assessment 2003 - 04 and 2004 - 05 : -

    在2003至04及2004至05課稅年度分兩期把邊際稅率的結構回復至1998至99年度稅項減免前的水平-
  16. 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。
  17. This dissertation further tries to explain the influence of these behaviors on economic growth, market structure and enterprise performance, and to answer the questions put forward in the introduction of this dissertation, which are : ( 1 ) why compared with non - state - owned enterprises, state - owned enterprises, which should be theoretically low efficient, had a high rate of profits and taxes to capital though their rate of profits and taxes to capital had a decreasing tendency all along before 1989

    然後本文進而試圖解釋以上這些行為對經濟增長、市場結構與企業績效的影響，從而解答了本文開頭在導言中提出的幾個問題： （ 1 ）在1989年以前，相比非國有企業，為什麼是理論上應該低效率的國有企業獲得了最高的資金利稅率（盡管其資金利稅率一直呈下降趨勢）
  18. There are a lot of environmental factors that influence performance evaluation system, some are internal factors and others are external factors. internal factors mainly include organization structure, character i sties of products, etc. external factors ma i nly include i nfi at ion, foreign currency, taxation system, etc

    外部環境因素主要研究通貨膨脹、稅收、匯率等對績效評價的影響；內部環境因素重點研究企業組織結構、內部財務安排、產品特徵等對績效評價的影響。
  19. The fourth part is the suggestions and policies for the optimization of china ' s tax system structure, which includes the completion of tax category ; the design of tax rate ; the completion of tax collection and administration ; other related policies

    第四部分，進一步優化我國稅制結構的設想，結合我國當前的國情，參考國際上的普遍做法，提出若干改革設想。包括完善稅種結構，設計合理的稅率，加強稅收征管和其他相關政策的配合等等。
  20. 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。
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