tax rate structure 中文意思是什麼
tax rate structure
解釋
稅率結構-
The optimization of the tax system structure consists of three parts : the optimization of the tax category structure, tax rate and tax collection and administration
稅制結構優化是一個包括稅種結構優化、稅率結構優化和征管構成優化等內容的綜合概念。 -
This paper investigates the effect of corporate tax on capital structure, using total debt ratio and change of long - term debt / total capital ratio separately as the dependent variables, mtr and mtrt - 1 ( marginal tax rate ) separately as the explanatory variables after controlling other variables which have effect on capital structure
本文在控制了其他會對資本結構產生影響的變量的基礎之上，分別以資產負債率、長期負債率的改變作為因變量，當年邊際稅率、前一年邊際稅率作為自變量來檢驗企業所得稅對資本結構的影響。 -
Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage
對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。 -
The first one involves the following steps : first, inference of the main dynamical factors which influence house price from both the theoretical and empirical angles ; second, analysis of the results of the empirical study on the house price model ; and third, presentation of the six major dynamical factors, namely, income, interest rate, credit reliability, tax structure, house supply and population structure
從長期來看，隨著經濟發展和居民生活水平的提高，影響住宅建安綜合費用因素的價格也不斷上漲，如人工工資、建築材料價格都在不斷上漲，還有住宅建設標準也不斷提高。因此，就長期而言，住宅建安綜合費用仍是住宅價格的重要動力因素之一。 -
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。 -
The fourth part is the suggestions and policies for the optimization of china ' s tax system structure, which includes the completion of tax category ; the design of tax rate ; the completion of tax collection and administration ; other related policies
第四部分，進一步優化我國稅制結構的設想，結合我國當前的國情，參考國際上的普遍做法，提出若干改革設想。包括完善稅種結構，設計合理的稅率，加強稅收征管和其他相關政策的配合等等。 -
And contracting - cost hypotheses, signaling hypotheses, tax hypotheses and maturity matching hypotheses ( also called immunization hypothesis ) have been well - known, while tobin ’ s q, the grow, the asset maturity, the size, the quality, the marginal rate and the non - debt tax shield are known as the main determinants to corporate debt maturity structure
這些理論分別在各自的框架內解釋了影響債務期限選擇的決定性因素。總體來看，成長機會（包括托賓q值和增長機會） 、資產期限、公司規模、公司質量、邊際稅率以及非債務稅盾等因素對債務期限結構的選擇起著決定性作用。 -
The empirical evidence on factors influencing the debt priority structure is that enterprise size and debt scale influence the debt priority structure in chinese listed companies, we don ’ t have the specific results about enterprise growth opportunity, abnormal earning, abnormal information, effective tax rate and industry characteristic. the results doesn ’ t support the agency cost hypothesis, the information asymmetry hypothesis, nor the tax hypothesis
在債務優先權結構影響因素的實證研究中，研究結果表明影響我國上市公司債務優先權結構的因素是企業規模和債務規模，而對企業成長機會、公司質量、信息不對稱程度、有效稅率以及行業特徵等影響債務優先權結構的因素沒有做出明確的顯著結果，對代理成本假說、信息不對稱假說以及稅收假說均未提供經驗支持。 -
The empirical evidence on factors influencing the debt maturity structure is that asset maturity, enterprise size, debt scale and industry characteristic influence the debt maturity structure in chinese listed companies, we don ’ t have the specific results about enterprise growth opportunity, abnormal earning, abnormal information, and effective tax rate. the results support the agency cost hypothesis partly, and don ’ t support the information asymmetry hypothesis and the tax hypothesis
我國上市公司債務期限結構影響因素的實證研究結果表明影響我國上市公司債務期限結構選擇的因素是資產期限、公司規模、債務規模以及行業特徵，而對企業成長機會、公司質量、信息不對稱程度和有效稅率等影響企業債務期限結構的因素沒有做出明確顯著結果，對代理成本假說提供了一定的支持，對信息不對稱假說和稅收假說沒有提供支持。
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