tax preference 中文意思是什麼

tax preference 解釋
稅收優惠
  • 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...
  • preference : n. 1. 優先選擇；偏愛。2. 優先選擇物，偏愛物。3. 【法律】優先權；特惠〈特指關稅〉；（債權人）受優先償還的權利；選擇機會。4. 一種牌戲。
  1. When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises

    執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。
  2. China has carried out tax preference policy since its reform and opening of economy. now, in order to support the western development, government adopts special policies such as " tax preference "

    而由於稅收優惠政策的固有弊端，自94稅制改革以來，理論界對「以稅收優惠促進落後地區發展」的利弊孰多孰少，紛爭不已。
  3. After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china

    應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。
  4. After that, the paper makes a cost - efficiency analysis on the utility of tax preference policy in stimulating economic growth

    隨后，從其存在機理、政策導向、手段形式以及規模等方面，在理論上對稅收優惠政策的經濟激勵作用進行分析。
  5. For some new - and - high - tech enterprises and the projects of an fixed capital investment of over 100 million yuan, besides the relative national preferential policies, the tax preference will last two more years

    對屬于本范圍內的高新技術企業，在享受國家有關優惠政策的基礎上，以及固定資產投資1億元以上的項目，再延長2年，由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。
  6. Just as jesus came not to condemn sinners but to look for the lost sheep, to restore the prodigal son, and to save the tax collectors and the prostitutes, the church had always given preference to the spirit of mercy and forgiveness by those priests who repented of their paedophile offences the chance to make amends for their past life

    正如主耶穌來到世上，是為尋找亡羊引領浪子回歸父家，及幫助稅吏和妓女悔改皈依同樣，教會對曾犯孌童罪行而願意改過遷善的司鐸，盡量採取仁慈寬恕的態度。
  7. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  8. At first, it defines tax preference policy and tax stimulating mechanism

    文章首先對稅收優惠及其形式、政策導向進行界定。
  9. Due to qingdao haier ' s preference for raising fund by issuing new stocks, its capital structure is not reasonable, if it raise fund by convertible bond, it will increase value through tax shield, it will also reduce the agency cost brought about by debt

    採用可轉換債券融資可以利用債務的稅盾作用為公司創造價值，還可以減少債務帶來的代理成本。青島海爾發行可轉換債券必須切實加強管理，使可轉換債券順利轉換。
  10. By research into the related rules of wto, the paper draws the conclusion of the element requests to our tax - policy in order to meet the needs of the rules of wto, on the basis of which it comments on the new policies of tax preference for western development and suggests, by consulting foreign practices, a series of tax - policies matching the rules of wto, including reconstructing the tax superiority in west, offering the loose tax climate for talent, starting to impose a tax on environment protection and etc. finally, to deal with the problems appeared during the execution of tax - policies, this paper emphasizes the importance of tax - management, and makes some suggestions on how to enhance tax - management

    本文通過對wto相關條款的研究，總結出wto規則對我國稅收政策的基本要求，在此基礎上對已出臺的西部開發稅收優惠政策進行了評價，並參考和借鑒國外經驗，提出了一組適應wto要求的西部開發稅收政策。其中包括重新構建西部稅收優勢；為人才到西部創業創造寬松的稅收環境；改變股票交易印花稅的納稅地點和收入分享辦法；開征「西部開發稅」等配套稅種；開征「環境保護稅」 ，把保護生態效益和外向型經發展有機結合起來。同時，賦予西部地方政府一定的稅收立法權。
  11. In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable

    筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。
  12. Besides the above - mentioned obstacle others like lacking of the regulations about the tax and accountant of stock option are also existed. in other countries the income from stock option can get tax preference avoiding the income to be influenced by the high tax rate. so it is very important to amend the present legislation to provide rooms for stock option system

    首先介紹我國的期股制，期股制是我國引入股票期權制度過程中結合我國的實際情況的產物，但是通過對我國幾種典型的期股制的介紹和評價，可以看出我國的期股與股票期權的不同。
  13. I think it is important to tell you our principle of " lighter tax burden, greater preference "

    我們的原則是「關稅從輕、優惠從寬」 。我覺得告訴您這一點是很重要的。
  14. The disadvantage of ordinary shares is that their dividends come out of what is left when everything else has been paid investment, interest, tax, preference dividends and sugared buns at tea - time

    普通股的缺點是要等到其他費用，如投資、貸款利息、稅、優先股股息以及午茶時的甜麵包費都付完之後，才輪到股東領取股息。
  15. The strong preference for light trucks in thailand is a reflection of the large agricultural sector and the fact that the excise tax regime favours purchases of these vehicles rather than passenger cars, with the tax rate remaining at only 3 %, still far below the preferential rate agreed for eco - cars

    在泰國對于輕型卡車的偏好也反映出了大的農業部門，特許關稅政策也支持購買卡車而不是客車，因為這種車的稅率只有3 % ，仍然遠遠低於環保車的優惠稅率。
  16. The bird - in - the - hand theory recommends high dividend, mm theory believes that it doesn ’ t matter whether the dividend is paid or not, and tax differentials - theory recommends low dividend. and the modern theories include clientele effect - theory, signaling hypothesis, and agency cost hypothesis. clientele effect - theory believes that corporation should adjust dividend according to the shareholders ’ preference

    「一鳥在手」理論主張公司支付高股利，認為股利支付越多，公司價值越高;股利無關論也即mm理論認為公司支不支付股利無所謂，不會影響公司的價值;稅差理論則認為在資本利得與股利之間存在稅收差異時，少發股利或不發股利對投資者有利，而且這樣可以有延遲納稅的好處，所以稅差理論主張低股利政策。
  17. Based on above demonstrations, the author concludes that even if the tax preference policy can improve rapidly a region ' s soft environment for investment, it ' s just a primary requirement of its development

    通過論證，我認為，盡管稅收優惠政策能在短時間內改變落後地區的投資軟環境，但稅收優惠政策對于地區經濟發展的激勵作用僅是一個初始動力。
  18. Due to its extensive, direct, and effective adjustment to macro economy, tax preference policy usually plays an irreplaceable role in improving the investment environment of underdeveloped regions, attracting foreign capitals, and driving regional economic growths

    在宏觀經濟調控中，由於調節的廣泛性、直接性和有效性，稅收優惠政策在改善落後地區的投資環境、吸引外資、發展地方經濟中有著不可替代的作用。
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