dividends income 中文意思是什麼
dividends income
解釋
股利收入-
Among the internal and external factors concerning dividend policy, the tax advantage of capital gains over dividend income is an important one that should affect both corporate considerations and investors " demand for dividends
在與股利政策有關的諸多內外因素中，稅收效應是影響股利政策的重要因素之一。自從1967年farrar和salwyn提出稅差理論以來，有關股利政策稅收效應的理論和實踐研究得到了深入拓展。 -
Only income irs knows about is stock dividends and interest,
稅務局能查到的都是股息分紅和利息之類的 -
The interest income and the investment gains from this source, together with some dividends we received from equities, amounted to an impressive 67. 4 billion. this more than offset the book loss incurred in hong kong equity and the exchange loss to produce an overall investment income for the exchange fund of 44. 6 billion
來自債券的利息收入與投資收益，再加上所收到的股息合共達674億元，數目相當可觀，足以抵銷港股造成的損失及匯兌虧損，令外匯基金全年整體投資收入達446億元。 -
If the holding company is situated in an offshore area where there are no income or corporation taxes and no requirement that dividends must be paid, then the profits which are accumulated in the tax free climate can be used to fund the requirement of subsidiaries or reinvested as business convenience suggests
集團公司的利息支付有可能需支付預扣稅（預扣稅往往不同於通常徵收的公司稅） 。因為稅收的緣故，所付的利息必須是一筆可以扣除的費用，由此公司集團可以更好地節省稅款。 -
Schedule to the finance act under which tax is charged on income from dividends
財政法中的一覽表，在此表中列出對股息的征稅。 -
Complete rollover - accumulate the guaranteed income and dividends with manulife to earn interest
全數滾存-將全數保證入息及紅利保留于宏利積存生息 -
Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income
凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。 -
The interest on bonds is subject to the directive, for instance, but dividends on shares, bond - like insurance products or income from derivatives are not
例如，債券利息雖屬于指令的規制范圍，但股票紅利、債券性保險項目或金融衍生產品收益便不在上列。 -
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。 -
" income from other sources " mentioned in article 1, paragraph 1 and paragraph 2 of the tax law means profits ( dividends ), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non - business income
稅法第一條第一款、第二款所說的其他所得，是指利潤（股息） 、利息、租金、轉讓財產收益、提供或者轉讓專利權、專有技術、商標權、著作權收益以及營業外收益等所得。 -
Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。 -
Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows
結果表明，現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美，而在以下決策背景下，現金流量表的評級大大高於其他兩張報表：評價流動性，評價短期償債能力，評價支付股利的能力，評價爭利潤的質量，突出凈利潤與現金餘額之間的差異，預測財務危機，以及預測未來現金流量的金額與時間。 -
Dividends are paid in gross terms, therefore income tax on profits distributed is paid by shareholders
股息以毛額分配，因此，有關股息分配之所得稅由股東支付 -
The current account of the balance of payments is the sum of the balance of trade ( exports less imports of goods and services ), net factor income ( such as interest and dividends ) and net transfer payments ( such as foreign aid )
國際收支中的經常賬戶是指貿易收支的總和（商品和服務的出口減去進口） ，減去生產要素收入（例如利息和股息） ，然後減去轉移支付（例如外國援助） 。 -
The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government
新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。 -
In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price
以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。 -
Stockholders with shares of stock obtained from the regular income dividends
股票持有者憑股票定期從股份公司取得的收入是股息。 -
Except for the legally exempted income tax, foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspects
外國投資者在中國境內未設立機構而來源於中國境內的股息、利息、租金、特許權使用費和其他所得，除依法免征所得稅的以外，都將按10 %的稅率徵收預提所得稅。 -
Therefore dividends declared by the corporate income out of retained earnings and distributed to the holders were subject to withholding corporate tax, as well individual income tax
將公司之盈餘分配給股東之年度，股東必須再就收取之股利，課征個人所得稅，俗稱兩稅獨立。 -
The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。
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