過分利得稅 的英文怎麼說
中文拼音 [guòfēnlìdeshuì]
過分利得稅
英文
exce ive profit tax-
Cooperative keeps unconstraint and autonomy and independence ; 3. member controls at democracy ; 4. distribute the surplus according to ones labor contribution ; 5
這類企業獲得的稅后利潤,通過股金分紅和勞動分紅,全部分給勞動者個人,不提留公共積累,擴大再生產時由勞動者重新入股。In fact, the protection of shareholders ' rights to dividends has foundation by way of analyzing the two kinds of characters, that is prospecting rights and vesting rights ; the realization of shareholders ' rights has solid basis by way of reconstructing the concept and means of company ' s profits allocation ; the study from the perspective of the cost of tax and investment make the allocation of dividends more practical ; the system of legal liability is the last safeguard
實際上,通過解析股利分配請求權的兩種權利屬性期待權和既得權,該項股東權的分層次保護獲得了依據;通過重構股利分配的公司利潤基礎以及利潤分配方式等提供了該項股東權實現的充實基礎;稅收成本以及資本投資性質的研究角度使股利分配更具有可操作性;而法律責任機制的完善是最後一道保障。Germany is tall taxation education of of tall welfare state and medical treatment are do not collect fees ( this just is compatriots most two places of beautiful money of be willing to part with or use, and it is only two none the place of argy - bargy ) a lot of europe countries are such circumstance ( this namely european earned money to travel, go vacationing, and we must " cannot teach thoroughly thoroughly again " and " put money to prevent old " reason ) swarm into germany ceaselessly as latter international student nevertheless, city of german part federal also begins the expense that differs to collection of ab extra student studying abroad, but the regulation that has not consolidated executive higher education to collect fees again in complete germany churchyard
德國是高稅收高福利國家教育和醫療都是不收費的(這恰恰是國人最捨得花錢的兩個地方,而且是僅有的兩個毫不討價還價的地方)許多歐洲國家都是這樣的情況(這也就是歐洲人賺了錢就旅遊,度假,而我們必須「再窮不能窮教育」和「存錢防老」的原因)不過隨著近來外國留學生不斷的湧入德國,德國部分聯邦州也開始對外來留學生收取不等的費用,但是在全德國境內還沒又統一實施高等教育收費的規定。China has entered wto, that means the customs duties as well as the non - tariff barrier must be eliminated, and this causes " the major industry " or " the extra large type of enterprise " in domestic in the absolute superiority originally turned into relatively " the small and medium - sized enterprises " ; and challenge and competition caused by multinational corporations is in our own country ; because enterprise ' s technical level and idea of management in our country is backward relatively, the difference of strength phase is disparate with the multinational corporation in the competitive process, therefore, strategy management to small and medium - sized enterprise ' s research and implementation is on watershed in our country
中國「入世」后,意味著那些關稅以及非關稅壁壘必須消除,大量的跨國公司則趁機大舉進入中國,搶灘后利用其資金、技術、管理、人力等優勢迅速瓜分市場,這就使得原先在國內處于絕對優勢的「大型企業」或「特大型企業」變成了相對的「中小型企業」 ,並在家門口直接遭遇跨國公司短兵相接的挑戰和競爭;由於我國企業的技術水平和管理理念與那些跨國公司相比,相對比較落後,在與跨國公司的競爭過程中實力相差懸殊,所以對我國中小企業戰略管理的研究和實施就顯得更加意義重大。The money was then shared between the defendant and another director, who was also a shareholder, of the company. as a result of using such fraud, art or contrivance, the assessable profits of the company had been understated in the amounts of 796, 027, 2, 787, 472 and 2, 665, 133 for the years of assessment 1994 95, 1995 96 and 1996 97 respectively. the total profits tax undercharged was over 1 million
透過使用這些欺騙手段或詭計,甘棠記工程塑膠有限公司在其1994 95 1995 96及1996 97課稅年度的報稅表內短報了應課稅溢利,分別為796 , 027元2 , 787 , 472元及2 , 665 , 133元,所涉及逃繳的利得稅超過一百萬元。The money was then shared between the defendant and another director, who was also a shareholder, of the company. as a result of using such fraud, art or contrivance, the assessable profits of the company had been understated in the amounts of $ 796, 027, $ 2, 787, 472 and $ 2, 665, 133 for the years of assessment 199495, 199596 and 199697 respectively. the total profits tax undercharged was over $ 1 million
透過使用這些欺騙手段或詭計,甘棠記工程塑膠有限公司在其199495 、 199596及199697課稅年度的報稅表內短報了應課稅溢利,分別為796 , 027元、 2 , 787 , 472元及2 , 665 , 133元,所涉及逃繳的利得稅超過一百萬元。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時,其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額,超過實繳資本的部分為清算所得,應當依照本法規定繳納所得稅。This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程,現行資源稅制度的主要內容;國外資源稅的主要類型:產出型資源稅、利潤型資源稅和財產型資源稅,以及國際上常用的資源稅課征方式:固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益;運用大量篇幅分析了我國現行資源稅設計中存在的問題: 1Meanwhile, analyzed the finance index ( financial net present value, financial internal rate of return, investment payback time, profit margin of investigate and so on ) i got the safety, feasibility and economic reasonableness
同時,通過對財務凈現值、財務內部收益率、投資回收期、投資利潤率、投資利稅率等財務指標的分析,得出了鴛鴦港建設的安全性、可行性和財務合理性的重要結論。My individual thinks, industry group is connected borrow all to borrow fund, refinance gives subordinate the company, if interest expense and bank are consistent, subordinate unit can take interest expense sum charge, raise in front row of pay enterprise income tax, otherwise, exceed a part to should undertake pay taxes is adjusted
我個人認為,企業集團通借統貸資金,再借給下屬企業,假如利息費用與銀行一致,下屬單位可以將利息費用全額進費用,在繳納企業所得稅前列支,否則,超過部分應進行納稅調整。The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant
一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策,鼓勵特定投資;通過對企業投資分回的股息或利潤進行稅收抵免,避免重復征稅;介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定;最後,對稅收和會計在投資業務處理的差異進行闡述。Excessive profit tax
過分利得稅Capital gains taxation is a popular tax in many countries, though it has been carried out for many years, it is always diputed by people. till now it has not been instituted in our country, however, with the capital markets becoming more and more perfect and investors use more and more investment strategies, capital gains taxation is bound to be carried out in china. by analyzing the tax treatments to the capital gains in other countries and the possible investment stratigies to the tax, we try to find an efficient way in which we can understand the key points in issuing a capital gains taxation in china
我國到目前為止還沒有開征該稅,但隨著我國資本市場的不斷完善和市場主體投資手段的不斷進步,可以想象該稅終將在我國開征。本文的總體思路是通過分析資本利得稅的稅收處理情況以及投資者可能的避稅投資策略來進一步探討如何適當制定我國的資本利得稅,讓其既能夠有效地防止投資者不合意的避稅,又能夠使投資者按照稅制的引導採用適當的投資策略,進而實現國家財政和投資者的雙贏。本文是分三個部分來分析的。The public, however, received the " smoke of joy " collection rather dubiously and coldly. the audacity and unconventionality of the storiettes was a shock to bourgeois morality and prejudice ; but when paris went mad over the immediate translation that was made, the american and english reading public followed suit and bought so many copies that martin compelled the conservative house of singletree, darnley co. to pay a flat royalty of twenty - five per cent for a third book, and thirty per cent flat for a fourth
不過,讀者對歡樂的輕煙的反應卻頗為冷淡,且態度曖昧,因為那些小小說的大膽和反傳統精神震撼了資產階級的道德和偏見但該書的法文譯本隨即風靡了巴黎,這時英美兩國的讀者才又跟了上去,銷售量之大,使得馬丁在銷售他的第三本書時逼迫那謹慎保守的欣格垂達恩利公司給了他兩毛五分的版稅,第四本書則要了足足三角。Though it ' s still a method of risk retention. captives adopt the form of company, which enable them to take advantage of the exclusive tax benefits for insurance companies. besides, some complex types of coverage can be secured through captives, even if they are difficult to obtain via traditional insurance
它雖然也是大型企業風險自擔、內部融資的一種方式,但同已有方式不同之處在於,採取了公司的組織形式,因而可以充分利用保險公司享有的會計、稅收優惠;那些在傳統(再)保險市場很難獲得保障的風險,也可以通過專業自保公司解決。Besides that, i made use of some data to analyse the effects of the investments strategies on the investors in the united states. in the third part, i tried to probe into how to establish an efficient capital gains taxation in our country. i firstly analysed the capital gains markets and the sources of capital gains in china, then i put forward some proposals about the design of capital gains and some key problems in conceiving capital gams taxation in china
在理論層面上,通過假設的資本市場和資本利得稅制體系來對投資者可能運用到的各種投資策略進行分析,分析中按照投資者相對更關注的資本利得稅制中的關節點為基礎將投資策略分為「鎖入策略」 , 「立即實現」策略, 「舉債策略」 , 「損失結轉策略」 ,並對各個策略進行了模型化分析。The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises
通過分析現代資本結構理論,得到了負債經營可為電力企業帶來避稅效應和財務杠桿利益的啟示。The amounts of back profits tax and salaries tax recovered from cases audited by the field audit officers of the inland revenue department in the 2000 - 01 year of assessment as at the end of february 2001 are 520 million and 50 million respectively
稅務局透過實地審核在2000 - 01年度內截至2001年2月28止收取的利得稅及薪俸稅補繳稅款分別為5 . 2億元和0 . 5億元。At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後,總結稅收對投資處理的原則,稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅,保持利息、股息等投資所得和投資轉讓增值(資本利得性質)的稅負平衡,防止企業過分使用負債的弱化資本現象,鼓勵企業的長期投資,防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。By comprehensive study of recognition of corporate income tax and its measuring methods, principles and standards, the thesis exposes the problems in the recognition and measurement of corporate income tax and introduces the proper methods for the recognition and measurement corporate income tax. through analyzing the difference between taxable income and accounting profit caused by the differences between principles and systems of tax law and that of accounting, the thesis brings forwards the general accounting methods of income tax and methods of special businesses income tax. proper compiling, filling in and analyzing accounting statements for corporate income tax will provide constructive reform scheme for an all - round, comprehensive and standardized corporate income tax system
並在綜合分析與研究企業應稅所得的確認與計量方法、原則、標準的基礎上,揭示我國企業應稅所得確認與計量方面存在的一些問題,明確應稅所得確認與計量的途徑與方法;通過對應稅所得與會計利潤因稅法、會計準則與制度規范方面的不同產生的差異分析,提出我國所得稅會計處理的一般方法和特殊業務的所得稅處理,並通過企業所得稅會計報表的編制與填列、分析,為建立一個全面、綜合、規范化的企業所得稅制度提出建設性改革方案。分享友人