tax structure analysis 中文意思是什麼
tax structure analysis
解釋
稅收結構分析-
The second part is the compare and analysis of the system of enterprise income tax and accounting structure from practice in detail, to compare and analyze the two ' s difference in income affirmation, deducting items, assets handling, investing, debts reconstruction and dealing with ones related, and so on
第二部分是對企業所得稅制與會計制度從實務層次進行具體的比較分析，在收入的確認、扣除項目、資產的處理、投資、債務重組及關聯方交易等方面，對會計制度和企業所得稅制度的差異進行了分析比較。 -
The paper analyzes comparatively interior transaction cost of integrated model with analysis structure of r. h. coase and market transaction cost of market model according to bargain proceeding ; analyzing economy of scales for electricity industry on the terms of its definition coming up with an improved " survival of the fittest " method to find optimum economic scale and explaining " separation of power plant from electric network " with the view of vertical economy ; studying selection and realization for valid competition of electricity industry with theory of contestable market, while setting up a oligarch monopoly competition model for the electricity market based on tax control of government with the thought of dynamic game theory of
應用科斯的交易成本分析框架對一體化管理模式下的內部交易成本進行分析，按照契約過程對市場化模式下的市場交易成本進行分析，並作了相應比較；按照規模經濟的定義對電力產業的規模經濟性進行了分析，提出改進的"適者生存法"來確定電力產業的最優經濟規模，並運用縱向經濟的觀點解釋"廠網分開" ；應用可競爭性理論研究了電力產業的有效競爭方式的選擇和實現，同時借鑒stackelberg模型的動態博弈思想，構建了基於政府稅收調控的電力市場寡頭壟斷競爭模型，通過對模型的分析說明了市場結構的演化和政府管制的必要性。 -
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。 -
They are firm size, profitability, non - debt tax shield, growth, tangibility, ownership structure and firm governess structure which are based on the issues of empirical study. the results suggest that the capital structures of our listed corporations are different comply from those of the empirical analysis in developed countries,
公司的盈利能力、公司規模、成長性、非債務稅盾和所有權結構對上市公司資本結構影響顯著，並且在各年的影響程度不同。 -
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。 -
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。 -
Analysis about development of chinese tax system structure
關於我國稅制結構模式發展的分析 -
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。 -
Chapter 2 makes a positive analysis on the industry structure, kinds of tax formation and tax power division of the tertiary industry during 1994 - 2000. meanwhile, it studies the main factors of the growth of the tertiary industry in theoretical perspective. chapter 3 works in detail upon the relation and the interaction between tax and the tertiary industry growth
第一章簡介第三產業稅收制度的歷史沿革及現狀；第二章對1994 - 2000年問第三產業稅收的行業結構、稅種結構、稅級結構進行實證分析，並從定性的角度出發剖析第三產業稅收增長的主要動因；第三章通過構建第三產業稅收增長因素分解模型，從定量的角度出發，揭示第三產業稅收增長機制中的矛盾和問題及其對第三產業經濟增長產生的不利影響；第四章提出當前形勢下促進第三產業發展的稅收對策。 -
This research is based on the theoretic study of export rebate, first, through the establishment of conception model of the export rebate behavior on the state level and the enterprise level, the influencing factors of the export refund behavior of the state and enterprise are found, which established a good basis for the construction of the target export rebate system ; second, the developing course and status quo of the export rebate in china is analyzed comprehensively, the main problems in the practice of the export rebate and cause of formation are found ; third, seven representational counties are chosen, their tax system and the export rebate system are analyzed, additionally, the case of the international trade dispute about the export rebate is discussed, then the international experience of the export rebate is summarized ; forth, the active mechanism of the export rebate to the economical system is analyzed, the theoretic structure of the function cost of the export rebate is established and the econ omic effect of the export rebate policy is simulated ; fifth, the problem that how to build the target export rebate system of china built on the preceding analysis is discussed and the matching measures and strategies are put forward
本研究基於以上思考，針對性強，只有一定的理論意義和實踐價值。本研究以出口退稅的理論研究為基點，首先，通過建立國家層次和企業層次出口退稅行為的概念模型，找到影響國家制定出口退稅政策和企業退稅行為選擇的各項因素，為構建我國的目標出口退稅機制奠定了基礎；其次，對我國出口退稅的發展歷程及運行現狀進行較為全面的分析，找到出口退稅實際運行過程中存在的主要問題及成因；第三，選取了七個有代表性的國家，對其稅收制度及出口退稅制度進行了詳盡的剖析，並分析了有關出口退稅方面國際貿易爭端的案例，總結了出口退稅方面的國際經驗，以期為我所用；第四，分析了出口退稅對經濟系統的作用機制，並構建了出口退稅運行成本的理論框架，模擬了出口退稅政策的經濟效應；第五，基於前述分析，從五個方面闡述如何構建我國的目標出口退稅機制，提出了配套改革的方法和策略。 -
After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "
通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。 -
The positive analysis on influence of the added value tax transformation to the economy structure
增值稅轉型對經濟結構影響的實證分析 -
Strong the relationship of tax and economy, adjust the structure of budgetary expenditure … ) and some points need further research ( e. g. the analysis of tax structure … ) this paper adopt unit root test, cointegration test and ecm model to solve the spurious regression of traditional forecast model. var model has good forecast effect and stepwise regression can solve multicollinearity
本文在繼承前輩研究成果的基礎上力爭有所突破，在研究方法上，針對傳統稅收預測模型存在的某些缺陷，採用單位根檢驗、協整檢驗及ecm模型解決困擾計量經濟學界多時的偽回歸問題; grange因果關系檢驗、 var模型被證明具有較好的預測效果;逐步回歸則有效的克服了多重共線性帶來的問題。 -
The applications of the relation between user equiibrium pattern and the system optium structure in urban raffic control system and in social economic netwok tax collecting system are disscused. in the first chapters, we introduce the concepts of netwok and brief survey for traffic flow equilibrium assignment the following chapter is devoted to network analysis and the relations between so and ue patterns
作為應用，在交通網路、信息網路、人才網路、經濟網路中可以利用上述關系進行規劃、評價和調控，如可以利用系統最優和用戶平衡之間的關系建立城市交通網路中電子道路收費調節和社會經濟網路中稅收政策機制。 -
On the end, this thesis started with the analysis of the demand and function of the net e - filing system, designed the database and environment according to the multilayer system structure and operation flow., made the object - oriented analysis and design using uml modeling language and finished coding using java programming language. fully accomplished an internet tax e - filingsystem based on middle - ware and j2ee platform. the data from experimental unit indicate that the system is steady and reliable, reduces the time, increase the degree of satisfaction of taxpayer, validate the research production
本文最後從電子申報系統的需求和功能分析入手，根據多層體系結構和業務流程設計了數據庫和運行環境，並運用uml建模語言進行了面向對象的分析設計，使用java程序設計語言完成了編碼工作，完整實現了一個基於中間件技術和j2ee平臺的國稅網際網路電子申報系統。
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