tax motivation 中文意思是什麼

tax motivation 解釋
稅 收推動因素
  • 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...
  • motivation : n. 動機的形成；動機因素；動力。adj. -al （motivational research 動機研究〈用於廣告、銷售活動〉）。
  1. Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions

    本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。
  2. Motivation 4. mindset. moreover we can calculate the eva on the basis of the nopat ( net operating profit after tax )

    Eva可以和現行的會計指標融為一體，通過對會計利潤進行適當的調整就可以得到eva財務管理所需的數據。
  3. While avoidance of taxes is the motivation for smuggling, smuggling cannot be explained by tax levels alone

    雖然避稅是走私的動機之一，但是走私並不能單純由稅收水平來解釋。
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