taxation of capital 中文意思是什麼

taxation of capital 解釋
資本稅
  • taxation : n. 1. 征稅，抽稅。2. 稅制。3. 稅額（款）。4. 稅收（額）。5. 清算訴訟費用。
  • of : OF ＝Old French 古法語。
  • capital : adj 1 首位的，最重要的，主要的，基本的，根本的。2 〈口語〉優秀的，上好的，第一流的。3 大寫（字母...
  1. The total investment of the it em is 19. 80 million yuan the investment of the second stage will be 200 million with its fixed capital of 13. 70 million yuan, circulating capital of 6. 1 million yuan. it will have the annual productive capic ity of 10, 000 sets after the item put into action, and the income sales will be 40 million yuan. its profit and tax will reach 14. 43 million yuan, with taxation of and additional taxation 4. 24 million yuan

    並通過國家級科技成果鑒定， 2000年通過了省級立項和科研論證，設計工作基本完成，項目總投資1980萬元二期擴大投資2億元其中固定資產1370萬元，流動資金610萬元，項目實施后，形成年產1萬套的生產能力，實現銷售收入4000萬元，利潤總額1443萬元，稅金及附加424萬元。
  2. 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。
  3. The tax of venture capital in china now has many shortcomings, such as the heavy tax burden, double taxation, and the collection and management of income tax can ' t adapt to the characteristics of venture capital

    當前中國創業投資行業的稅收負擔比較重，存在重復課稅及企業所得稅征管不適應創業投資行業的具體特點等問題。
  4. An order made by the chief executive in council to implement the agreement with belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital is gazetted today february 6. it will be tabled at the legislative council next wednesday february 11 for negative vetting

    行政長官會同行政會議作出命令，以實施政府與比利時就收入和資本稅項避免雙重繳稅及防止逃稅簽訂的協定，該命令今日二月六日于憲報刊登，並將于下星期三二月十一日提交立法會審議。
  5. Residents in hong kong and belgium can now claim tax relief or tax savings on their income derived from each other s territory from businesses, employment or investment starting from 2004 as the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on october 7, 2004

    香港特別行政區政府香港特區政府和比利時政府簽訂的就收入及資本稅項避免雙重課稅和防止逃稅協定於十月七日生效。由二四年起，香港和比利時的居民就其在對方地區自經商受雇或投資所取得的收入，將可獲得寬免稅項或節省稅款。
  6. The arrangement with belgium for the avoidance of double taxation on airline income has ceased to have effect from y a 2004 2005, the year since which the agreement between the hksar and belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has effect in hong kong

    香港特別行政區與比利時就收入及資本稅項避免雙重課稅和防止逃稅協定自2004年4月1日開始的課稅年度在香港具有效力。與此同時，與比利時就航空服務收入的雙重課稅寬免安排在香港失效。
  7. In this chapter, the optimal capital taxation under strategic international tax competition is analyzed in a combined frame of the optimal taxation theory and international tax competition theory

    本章考察了戰略性國際稅收竟爭下的最優資本課稅。這一分析是在優化稅制和國際稅收競爭理論相結合的框架中展開的。
  8. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  9. A research on adjusting the direction of taxation policy and facilitating human capital investment

    調整稅收政策導向與促進人力資本投資研究
  10. Specification of arrangements government of the kingdom of belgium avoidance of double taxation on income and capital and prevention of fiscal evasion order

    安排指明比利時王國政府避免就收入及資本雙重課稅和防止逃稅令
  11. Specification of arrangements government of the kingdom of belgium avoidance of double taxation on income and capital and prevention of fiscal evasion order - l. n

    安排指明比利時王國政府避免就收入及資本雙重課稅和防止逃稅令2004年第16號法律公告
  12. In december 2003, hong kong signed an agreement with belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

    2003年12月，香港與比利時就收入和資本避免雙重征稅及防止逃稅簽訂協定。
  13. Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its effect on venture capital and its long - term impact on government revenue

    這就需要從所得的定義、資本利得和所得的關系、利得的虛幻性等角度來明確資本利得的性質，並在此基礎上進一步辨析資本利得稅是否構成雙重征稅、對風險投資的影響以及其長期財政收益性。
  14. Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs

    公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。
  15. But in open economy, the release of control of foreign exchange and capital, the internationalization ( integration ) of capital market enable the capital ’ s free flow in and out a certain country, this means the taxation policy of capital import country a may seem very special to capital export country b ’ s, and makes the taxation system that is simply based on territorial jurisdiction infeasible. while making a specific taxation policy, all the countries must refer to both territorial jurisdiction and global jurisdiction or more jurisdictions ( with the exception of few countries )

    認為在其他投資環境因素相同的條件下，稅收是影響外國直接投資的重要因素，同時強調了非稅因素在國際資本流動中的重要性;各種稅收優惠政策，有利有弊，各國在不同發展階段，應根據國情採取不同的優惠方式;國際社會通過制定法規和加強國際合作進行稅收協調，防止惡性稅收競爭，共同維護國際投資環境的秩序是非常必要的。
  16. In the second section, the paper probes how taxation affects the pricing of capital asset

    第二章探討稅收對資本市場中資產的風險與收益權衡格局的影響。
  17. In the first part, i analysed the fundamental aspects of capital gains and capital gains taxation. firstly, i set forth the main sources of capital gains and some key points of capital gains. then mentioned the theory about capital gains taxation and some controversies about it. finally i introduced the taxation treatments to capital gams in many countries

    第一部分主要闡述了資本利得和資本利得稅相關的一些基本問題，分析了資本利得的各種來源形式和對資本利得認識上該解決的關鍵點，接著分析了資本利得稅的課稅理論和有關的一些爭議，並且提到了世界各國資本利得的稅務處理。
  18. Besides that, i made use of some data to analyse the effects of the investments strategies on the investors in the united states. in the third part, i tried to probe into how to establish an efficient capital gains taxation in our country. i firstly analysed the capital gains markets and the sources of capital gains in china, then i put forward some proposals about the design of capital gains and some key problems in conceiving capital gams taxation in china

    在理論層面上，通過假設的資本市場和資本利得稅制體系來對投資者可能運用到的各種投資策略進行分析，分析中按照投資者相對更關注的資本利得稅制中的關節點為基礎將投資策略分為「鎖入策略」 ， 「立即實現」策略， 「舉債策略」 ， 「損失結轉策略」 ，並對各個策略進行了模型化分析。
  19. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
  20. In the third and fouth part, i study the legal system that develpoment of venture capital need and it faces the legal difficulties in china, and there are six aspects : the organizational form of venture capital ; the effective enterance of venture capital ; the withdrawing of venture capital ; the preferential taxation of venture capital ; the protection of venture capital in the intellectual property right ; the intermediary organ of venture capital

    第三部分，從六個方面分析了風險投資的發展所需要滿足的法律上的要求，及在我國法律制度上的緊迫需要。這六個方面是：風險投資機構組織形式；風險資本的準入；風險資本的退出；風險投資的稅收優惠；風險投資的知識產權和風險投資的中介機構。
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