credit and fiscal measure 中文意思是什麼

credit and fiscal measure 解釋
信用和財政措施
  • credit : n 1 信用,信任。2 名譽,名望,聲望。3 贊揚,稱許;光榮,功勞,勛績,榮譽。4 信貸;賒銷;貸款;存...
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • fiscal : adj. 1. 國庫的。2. 〈美國〉財政上的;會計的。n. 1. 財政部長;(蘇格蘭等的)檢察官;(西班牙及葡萄牙的)檢察長。2. 印花稅票。3. 財政年度,會計年度。
  • measure : n 1 尺寸,尺度,量,分量;【數學】測度;度量法;計量單位。2 量具,量器。3 (衡量)標準,準繩;程...
  1. Credit and fiscal measure

    信用和財政措施
  2. Major viewpoints are : ( 1 ) conducting the reason of the bank ' s non - performing assets to bank ' s credit loaning capital fiscal in the transition economy period ; ( 2 ) concentrating the way of foreign bank ' s non - performing assets disposal ; ( 3 ) evaluating the measure of our country bank ' s non - performing assets disposal to bring out des ; ( 4 ) citing the theory of enterprise governance structure to des and describing the theory foundation of dbs lies in the improvement of enterprise governance structure

    全文主要內容和觀點為: ( 1 )系統地闡釋了我國銀行不良資產歷史形成原因,即是經濟轉軌時期銀行信貸資金財政化的結果。 ( 2 )總結了國外化解銀行不良資產所採取的措施以及對我國的經驗借鑒。 ( 3 )客觀地評析了我國以往處置銀企間債權債務的經驗,提出債轉股這一全新的制度設計。
  3. 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。
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