證券發行稅 的英文怎麼說
中文拼音 [zhèngquànfāhángshuì]
證券發行稅
英文
securities i ue 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。The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction
盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。The tax on securities exchange can influence investors " decision and behavior directly through increasing or decreasing the cost of transaction. so it can affect the development of securities market
證券交易稅是不論證券交易盈虧，一律按稅率全額課征，因而，它可以通過增減證券交易成本，直接影響投資者的交易決策與交易行為，從而影響證券市場的發展。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。Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis
而股票期權的授予主體和對象不明確；法律法規沒有明確規定推行股票期權所需的股票來源；缺乏股票期權行權受益兌現機制；無相應的稅收優惠政策和會計法則；國有企業產權結構單一、法人治理結構不完善；證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計，是本文的核心部分。China securities regulatory commission, associating with state administration of taxtion, and national development and reform commission, issued the notice of regulating securities trading commission in april 4, 2002, which regulated the upper limit of trading commission
2002年4月4日，中國證監會、國家計委和國家稅務總局聯合發布了《關于調整證券交易傭金收取標準的通知》 ，對國內證券交易實行最高上限向下浮動傭金制度。Securities issue tax
證券發行稅Modern society is a market economy society, while the prosperous of securities market is one of the reflection of the market economy development. thus, all market economy country adopt various methods to regulate the market, the taxation is one of the methods
現代社會是市場經濟社會，而證券市場的繁榮是市場經濟發展的表現之一，因此各市場經濟國家無不採取各種手段對其加以規范，進行宏觀調控，稅收便是其一。Part three : analyzing the obstacles of developing the housing mortgage securitization in our country now, including the our country housing mortgage scale is not enough big, insurance and guarantee mechanism is not sound and personal reputation mechanism is not perfect, the marketization of interest rate system is not completed, the development of institution investor is still not mature and the development of intermediate institution is not perfect, the system of law is not sound, the related accounting system and tax revenue system is lack and blank etc. part four : passing the analysis of the second and third part put forward the whole idea and concrete strategies in our country to develop the housing mortgage securitization
第二部分：首先對全球住房抵押貸款證券化的發展狀況進行了簡要的介紹與分析，然後選擇對我國有借鑒意義的美國、加拿大和香港等典型國家和地區的住房抵押貸款證券化實踐進行了詳細的比較分析，並從中得出：住房抵押貸款證券化是住房抵押貸款一級市場巨大發展的必然結果：政府的支持非常重要；住房抵押貸款證券化的發展需要一定的基礎條件以及需要因地制宜等一些關鍵性的啟示。第三部分：分析了我國當前實施住房抵押貸款證券化所面臨的一些具體障礙，其中包括有我國住房抵押貸款規模不夠大、保險與擔保機制不健全、個人信用體系不完善、利率體系非市場化、機構投資者的發展還不成熟、中介服務機構發展不完善、法律法規制度不健全以及相關會計制度和稅收制度的欠缺和空白等一系列的問題。To prevent possible abuse by residents disguised as non - residents taking advantage of the proposed exemption by transferring funds to non - resident companies which in turn carry on securities - trading activities in hong kong and distribute non - taxable dividends to those residents, necessary deeming provisions are contained in the bill
條例草案必須包含推定條文，以防止居港者以非居港者作為掩飾，濫用擬議的豁免，把資金轉交非居港公司，然後由該非居港公司在香港進行證券交易，並向有關居港者派發無須徵稅的股息。Therefore, we should learn to understand the nature and internal rules in the taxation system for security market, and then make use of
為此，我們應該深刻地認識與掌握證券市場稅收制度的性質與運行規律，從而優化我國證券稅制，促進證券市場的良性發展。This comprehensive and systematic analysis way indicated in this article is expected to be attributable to the further research work in this field. by detailing the analysis in 4 respects ( stock issuance, stock exchange, stock income and stock legacy ), we conclude that the taxation system for security market has resource distribution and adjustment capability so as to influence the security market behavior and thus the social resource allocation by generating “ income effect ” and “ replacement effect ” through variety of mechanisms, such as psychological anticipation mechanism, price mechanism and investors ’ income mechanism
通過對四個方面（證券發行環節、證券交易環節、證券所得環節和證券遺贈環節）課稅經濟效應的剖析，我們可以看到，證券市場稅收制度能夠通過心理預期機制、價格機制，以及投資者收入機制等傳導機制釋放「收入效應」與「替代效應」 ，發揮其分配功能與調節功能，直接影響證券市場的運行，進而影響社會資源的配置。After the year of 2000, applications of olap and dm based on dw were developped in traditional data dense trade as finance, insurance, negotiable securities, telecom and tax
2000年以來，以數據倉庫為基礎的在線分析處理和數據挖掘應用在國內的金融、保險、證券、電信、稅務等傳統數據密集型行業有所發展。Electronic enquiry services are not only available on the internet to holders of digital certificates, they are also available on the telephone to the registered users of teletax. by using his taxpayer identification number and password, a registered teletax user can use a touch - tone phone to check his personal tax information, including tax return lodgement status, assessment status, charge payment status and tax reserve certificate account balances. he can also request duplicate returns or assessment notices, payment confirmations or tax reserve certificate account statements anytime, anywhere via the telephone
納稅人除了可以利用數碼證書透過網際網路查詢稅務事宜外，還可以登記成為電話稅務通用戶，利用自己的稅務編號和通行密碼透過音頻電話，隨時隨地取得屬于自己的稅務資料，包括查詢他是否有尚未遞交的報稅表、稅務局是否已向他發出評稅通知書，他已繳或未繳稅款的詳情和儲稅券帳戶結余；以及索取尚未遞交的報稅表及評稅通知書副本、繳稅證明書或儲稅券帳戶結單等等。分享友人