after-tax cost 中文意思是什麼
after-tax cost
解釋
稅后成本-
It is the after - tax cash flow generated by a business minus the cost of the capital it has deployed to generate that cash flow. representing real profit versus paper profit, eva underlies shareholder value, increasingly the main target of leading companies " strategies
它代表股東的利益，考慮到資金成本，認為公司只有在其資本收益超過為獲得該收益所投入的資本的全部成本時，才能為股東帶來價值。 -
Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal
具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。 -
After that, the paper makes a cost - efficiency analysis on the utility of tax preference policy in stimulating economic growth
隨后，從其存在機理、政策導向、手段形式以及規模等方面，在理論上對稅收優惠政策的經濟激勵作用進行分析。 -
For a company, after - tax earnings minus the opportunity cost of capital
對一家公司而言，經濟增加值等於稅后收益減資本金的機會成本。 -
What profit points to is profit after tax, what duty points to is duty of duty of value added tax, consumption tax, resource, business tax, stamp duty, city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold, education expends duty of add, resource and profit total 4 the sum, but each taxes that does not include enterprise plan life to produce cost, it is reflective industry business the main index of total net income inside certain period
利潤指的是稅后利潤，稅指的是增值稅、消費稅、資源稅、營業稅、印花稅、城建稅等等利稅總額是指工業企業產品銷售稅金、教育費附加、資源稅和利潤總額四項之和，但不包括企業計人生產成本的各項稅金，它是反映工業企業一定時期內全部純收入的重要指標。 -
In formula form we have : eva = nopat - kw x ( na ) where eva is the economic value added, nopat is the net operating profit after tax, na is the net assets. eva method should be employed with for it compares the capital return to the capital cost
用公式表示如下： eva = nopat - kw （ na ）式中， kw是企業的加權平均資本成本， na是企業報告期初資產的經濟價值， nopat是經過調整的營業凈利潤。 -
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
分享友人