tax lease 中文意思是什麼
tax lease
解釋
課稅租賃-
A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings
A部：有關虧損的稅項寬免限制第22b條b部：租賃安排第39e條c部：一般反避稅條文第61條d部：一般反避稅條文第61a條e部：虧損公司第61b條f部： ramsay原則g部：避稅個案的罰則h部：有關租賃融資的指引 -
As the finance lease plays a very important role in ca ' s aircraft finance, the thesis addresses very detailed comments on its concept and distinguishing criteria set out by mof. furthermore, the thesis describes the principles and structures of some aircraft finance facilities once or currently ca widely utilize including japanese leveraged lease ( " jll " ), eximbank or ecgd supported lease and mortgage loan in rmb which classified as tax - oriented lease, assets - backed finance lease and direct borrowing from bank, respectively
本文首先回顧了國航飛機融資的歷史，對國航飛機融資中目前佔有重要地位的融資租賃的概念、判定依據以及國航使用最多的幾類飛機融資工具包括以日本杠桿租賃為代表的節稅租賃、出口信貸為代表的財務租賃以及人民幣抵押貸款等的原理、結構作了較為詳盡的論述。 -
A number of proxy variables are also defined to test the hypotheses. by using univariate analysis, the empirical analysis of the factors such as tax policies, growth opportunities, debt capacity and enterprise ' s profitability of financial lease in our country is carried out
主要闡述了數據來源、調研方法並定義了採用的變量指標，通過單變量t檢驗分析對我國企業融資租賃與稅收政策、成長機會借款籌資和獲利能力的影響因素進行了實證分析。 -
China ' s state - owned enterprises have experienced a series of forms such as profit replaced by tax, contract, lease out, assets management etc since the reform of town economy system was carried out all over the country in 1984
從1984年城市經濟體制改革全面鋪開至今，我國國企改革經歷了「利改稅」 、 「承包經營」 、 「租賃經營」 、 「資產經營」等一系列形式。 -
In this part, the definition and the basic theory of financial lease and the tax policies of foreign financial lease are concisely discussed. first, the theory of tax difference, the theory of debt substitutability, the theory of agency costs and the bankrupt costs as well as the documents reviewed, are made as the theory basis of the paper. secondly, some inspirations have been drawn by reviewing the tax policies of financial lease of the west, from which the paper received some instructive proposes for chinese financial lease
這部分對融資租賃的定義，融資租賃基礎理論及國外融資租賃稅收政策三個方面做了簡要評述，其中， （ 1 ）稅率差別理論、債務替代理論、代理成本和破產成本理論及對文獻的回顧為本論文研究奠定了理論基礎； （ 2 ）在對歐美西方經濟發達國家融資租賃稅收政策的簡要評述中得到的啟示，為本論文研究我國融資租賃相關的稅收政策的建議提供了必要的借鑒。 -
The functions to contrac - tax and depreciate acclerated are mentioned specially, which helps us to understand financial characteristic of the financial lease contract and the reason that the financial lease contract is a typical one
尤其是指出融資租賃交易具有避稅、加速折舊的功能，有助於更好地理解融資租賃合同的金融性質和作為定型合同的理由。 -
Lease premium is a non - refundable lump sum payment made by the tenant to the owner upon the signing of the tenancy agreement. it is part of the consideration for using the property and is chargeable to property tax
一般來說，頂手費是指租客在簽署租約時付給業主的一筆不用退還的整筆款項，該款項是使用該物業的代價的一部分而應課繳物業稅。 -
On the basis of the empirical analysis, the paper draws a conclusion that the theory of tax difference and the theory of debt substitutability are significantly correlated to the probability of using financial lease
在實證分析的基礎上，得出稅率差別理論、債務替代理論與我國企業融資租存在顯著相關關系，並進一步指明了我國融資租賃與借款籌資是相互補充的，是相輔相成的。 -
For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final consumer retail prices from the parent companies, and should not be used to offset tax credits
與總機構實行統一核算的分支機構從總機構取得的日常工資、電話費、租金等資金，不應視為因購買貨物而取得的反利收入，不應做沖減進項稅額處理。
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