財務稅收政策 的英文怎麼說

中文拼音 [cáiwùshuìshōuzhèngcè]
財務稅收政策 英文
fiscal and tax policy
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 政 : 名詞1 （政治） politics; political affairs 2 （國家某一部門主管的業務） certain administrative as...
  • 策 : Ⅰ名詞1 （通「冊」 古代寫字用的竹片或木片） bamboo or wooden slips used for writing on in ancient ...
  • 財務 : finance; financial affairs
  • 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 ...
  • 政策 : policy
  1. 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。
  2. After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china

    應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。
  3. 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。
  4. They are correlated with social, political, and economic factors so that the social system of government can not adapt, and they are also beyond the compulsory education

    它牽涉面廣，已遠遠超出了義務教育的范疇，也遠遠超出了純粹的教育范疇，它與戶籍管理、財政制度、稅收政策、社會保障、公民權利等一系列社會、政治、經濟問題相聯系。
  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. The company has more that 50 public certified accountants, public certified tax engineer and professional staff with senior or medium sprcialized technical titles who have an intimate knowledge of the state ' s financial and economic disciplines, taxation policies, laws and administrative regulations, financial accounting systems, have rich practical experience and broad scope of knowledge

    「尚德所」現擁有50多名既熟悉國家財經紀律、稅收政策法律、行政法規、財務會計制度，又具豐富實踐經驗、知識面廣的注冊會計師、注冊稅務師及各類具有高、中級專業技術職稱的專業人才。
  7. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  8. I hope this paper can provide some insights on the choice of firm ' s financial policies and the reform of government ' s taxation system

    作者希望本文的研究結論能為我國公司制定財務政策和政府改革稅收制度提供有益的新思路。
  9. Especially in rural area, there is no raise funds for rural education in he earlier 20 century, but raise funds became popular which made peasants feel it is a heavy ' tax, so central government want abolish raise funds for rural education, but reformation make local government lost more revenue since 2000, so local government try its best to make raise funds legal so it is a interesting game between central government and local government. chapter four and five indicated that town lost its ability of the distribution of revenue, and county controlled the revenue of town lowly but wholly. there is a example in the dissertation, taihe controlled the revenue of 31 towns firstly in 2000, then taihe allotted the salary for its towns

    第四章討論縣對鄉鎮財政分配關系的調控減輕農民負擔，是農村稅費改革的前提，但是，在減負之後，鄉鎮丁資發放困難、運轉困難，所以政策_ _仁提出確保減負、確保鄉鎮與村級組織運轉、確保義務教育經費投入的要求（第一節） ，安徽省太和縣通過鄉鎮預算內外收入全額上解到縣，對鄉鎮財政進行控制，從而達到保鄉鎮工資的目的（第二節） ，同時又逐步落實了中小學教師工資上劃到縣的規定j頃序和結構， （第三節） 。
  10. Article 7 the state council shall formulate fiscal and tax policies conducive to the implementation of cleaner production

    第七條國務院應當制定有利於實施清潔生產的財政稅收政策。
  11. 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。
  12. The experts who agree with tax incentive to reorganizations believe, asset reorganizations are beneficial in their role as restructures of the industry, a tax subsidy to reorganizations may be socially optimal. implicit in this reasoning would then be that the private market system fails to produce the optimal amount of reorganizations, especially in the country which has a lot of small and middle - sized enterprises. as auerbach and reishus said that asset reorganizations could improve the efficiency by eliminating tax loss

    贊同給予稅收激勵政策的學者認為，資產重組在產業結構中發揮著有益作用，對資產重組行為的稅收補貼是社會性優化，私人市場體制無法產生最優的資產重組數量，尤其是在中小型企業比例重的國家，中小企業在生產、銷售、人力資源、財務及研製開發上往往無法發揮規模經濟的效益，公司籍由資產重組擴大規模經營與提高競爭能力，則是企業立足於國際經濟舞臺的重要經營策略之一，也是政府提供稅收激勵措施所欲達成的政策目標。
  13. " tax - synergy " may affect the financial decisions of the firms so that investments are undertaken, which would not have been made without taxation. if asset reorganizations of other companies are favored, for example, the tax system is not neutral in this respect. one may call this the absence of " reorganization - neutrality " in the tax system

    反對給予稅收激勵政策的學者則認為，資產重組中的要約溢價主要來源於稅收節約，稅收引致的財務協同效應對公司投資決策產生影響，這種稅制的「缺乏中性」將導致私人收益和社會收益的偏離，產生效率損失。
  14. Based on the specific tax system in china, the article focuses on the tax effect on corporate financial policies. it ' s divided into four parts. in the first section, the paper reviews a great deal of relevant literature documented in journals home and abroad

    本文以稅收與財務政策之間的關系為研究主線，在學習、總結和吸收國外相關研究成果的基礎上，結合我國稅收制度，研究和探討公司財務政策的稅收效應。
  15. Government support for the listed agribusinesses, especially tax credit, should be correctly treated. government should provide different tax credits and firms should make good use of leverage effect to increase the firms " value

    政府對農業上市公司提供稅收優惠政策時應該區別對待，企業在不享受稅收優惠政策后應該充分利用負債的財務杠桿效應增加企業的價值。
  16. Ensure and suggest the bann and oracle computer program system with corporate policy and local financial & tax law and regulations

    保證和建議內部系統的設置符合公司政策、地方財務、稅收法律法規。
  17. This paper puts forward the ways to resolve the corresponding problems such as property right, income apportionment, charge policy, accounting and tax revenue

    就引資修建學生公寓所涉及的產權歸屬、收益分配、收費政策、財務處理和稅收問題等提出了解決的辦法。
  18. I can help enterprises to answer some questions of the tax revenue policy, and tell them how to strengthen the finance and tax revenue management

    可以幫助企業解答稅收政策，如何加強財務稅收管理，以及財務和稅收方面的策劃，避免企業違反稅收政策問題的發生。
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