tax factor 中文意思是什麼
tax factor
解釋
稅款因素-
We must think of three factors to make a best capital structure. first factor is margin tax shield, namely, the ratio of firm value ' s increment for liability and the increment of liability blow. second factor is finance crisis net lost that is bought in future. thirdly. we must make much of the market action and adjust capital structure
確定一個最優的資本結構主要考慮以下三個要素：第一，邊際稅盾，即由於負債導致企業價值增量與負債額的增量的比值，以邊際稅盾為零作為界點；第二，估計未來可能招致的財務危成本；第三，密切關注市場的反應，不斷調整資本結構。 -
Analysis the reason, the first factor is the contradiction inside the structure of the revenue from tax legal doctrine, the administrative power of the revenue from tax extended continuously, overstepped the barrier that revenue from tax legal doctrine had established
剖析原因，一是稅收法定主義的內部構架固有的沖突，稅收通過法的形式獲得合法性和強制力，同時又對法存在一種天生排斥力，稅收行政權在譖取稅收立法權的過程中得到不斷擴張、膨脹，超越了稅收法定主義設置的道道藩籬。 -
It point out that the essential of municipal bond is the problem on repaying debt and assuring to local governments, the key factor is to enhance credit through credit enhancement, the extrude specialty is its revenue of interest except from tax. after analyzing an obligation and revenue bonds, it studies the origination : its issue principal part, the usage of financing, investors and intermedium ; the steps on the control of risk : the restriction on rights to creditor and the volume of debts ; the special regulation department ; the wide exertion of market and the clear duty system and guarantee on repaying
在分析一般責任債券和收入債券后，探討了市政債券市場的運作，具體分析了市政債券的發行主體、資金用途、投資者和中介機構；在此基礎上，深入研究了美國市政債券市場的風險防範措施：法律對舉債權和舉債規模的嚴格限制、設置專門的監管機構、廣泛發揮社會的監督力量、建立清晰明確的責任體系和通過保險加強債券的清償保障。 -
The author argues the tax planning of fixed assets should subject to and serve the enterprise strategy. in the course of tax planning, we not only should take the tax factor into account but also non - tax factors
筆者認為固定資產納稅籌劃應服從和服務于企業戰略，籌劃時不僅要考慮稅收因素，還要考慮非稅收因素，其目的不是「稅負最輕」或「納稅最小」 ，而是稅后收益最大化。 -
The results show that the industry factor, the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio
結果表明：行業因素、公司規模和非負債稅盾比例對資本結構的選擇有顯著的作用，而利息保障倍數和資產擔保價值比例對資產負債率沒有明顯的影響。 -
Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses
第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。 -
This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company ' s tax burden rate change fluctuation ; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion
本文在資料收集和財務分析的基礎上，對sf公司影響稅負率的因素做出分析，對其增值稅稅負率進行相關性分析。根據上述研究分析的結果，對sf公司的稅負率變動起伏做出結論;並在會計核算和稅收管理方面，提出了具體的實施意見及加強增值稅納稅管理的對策建議。 -
However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting
然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。 -
The second section, based on the conceptions and implications of taxation, tax system factor, tax classification, tax principle and tax system structure, the author stated the basic theories of taxation
第二部分：介紹了稅收、稅制要素、稅收分類、稅收原則、稅制結構的概念和內涵，論述了稅收的基本理論。 -
Allowing for the effects of the adjustment of tax factor, the change of the capital structure, the liquidity risk and the dynamic variation of fund, the discount rate is calculated on the basis of the wacc model and is finally fixed
受短期債務長期化、流動負債成本顯現化趨勢影響，在計算折現率時以wacc模型為基礎，考慮稅收因素調整、資本結構變化、流動性風險和資金動態變化帶來的影響，進行量化后確定整體折現率。 -
But in recent years, with the development of market - oriented economy, people recognize that the disadvantage of charge is not resulted from the goverament. the fact is that charge is the way of increase state revenue not only in china but also in world, which play the supplementary role on state revenue owing to this character. the intention of " cost change tax " is to clear up charge and funds and change into tax, setting up revenue system of regarding tax as dominant factor
「費改稅」不是要將本來意義的政府收費改為征稅，而是以「費改稅」為途徑，對現有收費、基金進行清理整頓，將一些體現政府職能並便於稅收征管的收費、基金，用相應的稅收取代，建立以稅收為主、少量非稅收入為輔的政府收入分配體系。 -
Although the finance and tax policy is just the exterior condition of enterprise competition in the market economy, it is the important factor that creates or confines the fair market competition environment
財稅政策雖然只是市場經濟中企業競爭的外部因素，但它卻又是創造或制約市場公平競爭環境的極為重要的因素。 -
The operating condition of the state - owned enterprises in 2000 turning for the better in all aspects, depended on the mighty policy factor, for example, the debt turning to stock, the interest rates of loan cutting down, and the export tax refunding etc.
2000年國有企業經營狀況的全面好轉，在相當程度上依賴于強大的政策因素，如債轉股、貸款降息、出口退稅等。 -
In the first place, the imperfect legal and other related system have greatly held back the development of the corporation bond development in china. for example, " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond, credit rating and the supervise mechanism. in the second place, the management system of the corporation should be improved greatly. for instance, the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high. in the third place, the lower flowing flexibility of the enterprise bond is also a factor
第一，本文認為相關的制度和配套法規不完善制約了我國企業債券市場的發展，如1993年頒布的《企業債券管理條例》 、對企業債券征利息所得稅、信用評級制度的缺陷、市場監管機制不完善；第二，公司法人治理結構不健全制約我國企業債券市場發展如，代理人掌握控制權、控制權轉讓存在障礙、企業自身資產負債率過高；第三，企業債券的低流通性制約了我國企業債券市場的發展；第四，缺乏機構投資者參與制約了我國企業債券市場的發展。
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