tax depreciation 中文意思是什麼

tax depreciation 解釋
稅收上的折舊
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • depreciation : n. 1. 減價，貶值。2. 折舊；【機械工程】損耗。3. 藐視，輕視。
  1. In some contexts ( the analysis of financial leases, for example ) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate

    在某些情境中（例如，金融租賃的分析） ，折舊稅收擋板被作為安全的、名義的現金流對待，並以一個稅后借款或貸款利率貼現。
  2. Tax ustment for depreciation and amortisation expenditure

    折舊攤銷支出納稅調整額
  3. Most carry debt on the balance sheet of about two times earnings before interest, tax, depreciation and amortisation

    而且這些工業除了利息、交納稅收、貶值和攤還債款之外可以得到兩倍的收入，但他們在資金平衡表中顯示是負債的。
  4. Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer

    外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。
  5. Fourthly, by analyzing a series of actual tax planning activities of xi ' an m medicine company, which are changing the registered place, adjusting the methods of plant assets depreciation, comparing the different organizations, and choosing the equipment invest offset time, a real case is given to illustrate that reasonable tax planning is very important in decreasing the taxation and increasing the profits of enterprise

    （ 4 ）通過對西安m藥業總公司公司注冊地點的變更、固定資產折舊方法的調整，以及在企業擴張時設立子公司或分公司的組織形式的比較，固定資產設備投資抵免時機的選擇等具體納稅籌劃活動分析，以實例說明了合理的納稅籌劃對減少企業的稅負，提高企業經濟效益，具有極為重要的意義。
  6. On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies

    本文從稅收與投資基礎理論出發，結合高新技術產業投資的特點，從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理，初步解釋了這些政策事實效果不理想的原因，並在此基礎上提出了相應的政策上的建議。
  7. Aimed at the maximization of after tax income. chapter four began with some problems existing in current tax planning of fixed assets and constructed a new thought frame of tax planning of fixed assets according to the effective tax planning theories, then guided by the above thought frame, this paper studied the practice regarding tax planning of fixed assets from several sectors such as the obtainment, depreciation, continuous payout, operation and disposition of fixed assets to the comprehensive case

    第四章從當前固定資產納稅籌劃存在的某些問題入手，根據有效納稅籌劃理論，以稅后收益最大化為目標，構建了一個新的固定資產納稅籌劃思維框架;然後，在這個思維框架的指引下，分別從固定資產的取得、折舊與后續支出、運用和處置幾個環節到綜合案例，研究了固定資產納稅籌劃的實務。
  8. For example, if an office building has a tax basis of $ 100, 000, depreciation deductions are derived from that amount

    例如，假設一座辦公樓的課稅標準為10萬美元，折舊減免的計算標準就是10萬美元。
  9. Study on transformation of value - added tax under method of depreciation about dynamic straight line

    動態直線法折舊下增值稅轉型的研究
  10. On tax planning of depreciation in enterprises

    淺論企業折舊的稅務籌劃
  11. Besides return forms for tax and personal assessment, it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals proccedures

    其功能包訂明物業稅薪俸稅利得稅及個人入息課稅所採用的報稅表機械及工業裝置折舊的每年免稅額比率有關申請退款及減免程序及提出稅務上訴的程序。
  12. Besides specifying return forms for tax and personal assessment, it is also tasked with prescribing rates of annual allowance for depreciation on machinery and plant ; and procedures relating to applications for refunds and relief and appeals procedures

    其功能包括訂明物業稅薪俸稅利得稅及個人入息課稅所採用的報稅表機械及工業裝置折舊的每年免稅額比率有關申請退款及減免程序及提出稅務上訴的程序。
  13. As a result, the basis of property and equipment for financial reporting exceeds its tax basis by the cumulative amount that accelerated tax depreciation exceeds the straight - line method

    這使得，不動產和設備在財務報告上的金額，往往高於用於計稅的金額，因為加速折舊法下的金額多於直線折舊法。
  14. However, if an acquirer buys the building for $ 1 million, the tax basis is " stepped up " to $ 1 million, and the acquirer can then take more depreciation from this larger basis, thereby enjoying greater tax deductions and cash flow

    但如果一家公司以100萬美元的價格購買該樓，計稅標準就被抬高到100萬，這樣買方就能得到更多的折舊，並因而享受更多的課稅減免和更充裕的現金流量。
  15. Official tax depreciation tables

    官方制訂的稅收折舊表
  16. This paper first analysis the action mechanism of tax ' s influence on enterprises investment by investment cost theory, then analysis enterprise income tax ' s influence on investment, returns, the capacity of enterprises investment, and enterprise income tax depreciation ' s policy effect on enterprises investment

    本文首先運用投資成本理論分析了稅收對企業投資作用的一般機理，在此基礎上分別探討了企業所得稅對企業投資風險、投資收益、投資能力等方面的影響，以及企業所得稅折舊對企業投資的政策效應。
  17. 5by discounting the depreciation tax shields at 20 percent, we assume that they are as risky as the other cash flows

    5以20 %來貼現折舊稅收擋板，我們假定它們與其他現金流的風險一樣。
  18. These methods provide a greater tax shield effect than straight line depreciation, and so companies with large tax burdens might like to use accelerated depreciation methods, even if it reduces the income shown on financial statement

    資產使用年限後期的高維修費用被早期的稅收好處所抵消，由此使得該資產所產生的現金流更為平穩。
  19. In order to help high - tech industries to grow quickly, the government has implemented a lot of preferential policies in tax, including direct preferential policies ( such as tax - free period, preferential tax - rate and so on ) and indirect preferential policies ( such as accelerated depreciation, investment credit and so on ) results show that there exists many issues in the implementing of these policies and some of them do not bring about good effects

    為了扶持高新技術產業的發展，我國在稅收方面實施了許多優惠政策，包括直接稅收優惠政策（如免稅期、優惠稅率等）和間接稅收優惠政策（如加速折舊、投資抵免等） ，但有關實證研究分析表明，這些稅收優惠政策在實施過程中存在許多問題，有些政策效果並不明顯。
  20. The most important purposes are to amend the provisions relating to profits tax on royalty income following a recent court of final appeal ruling ; to tighten anti - avoidance provisions on interest payment deductions ; and to revise provisions on depreciation allowances for buildings having regard to the latest market practices

    其中最重要的修訂是因應終審法院最近的裁決，修訂有關就專利權費收入徵收利得稅有關的條文加強有關扣除利息支出的防止避稅條文以及因應市場最新做法，修訂有關建築物折舊免稅額的條文。
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