transfer of profits 中文意思是什麼
transfer of profits
解釋
讓利-
According to the 2002 survey, in shanghai and shenzhen stock market, the listed companies ’ total number of expropriated funds was nearly one hundred billion yuan and averagely one hundred and forty three million yuan of funds was occupied by majority shareholders for each listed company ; in the two - consecutive - year of loss - making companies, 70 % of the which were expropriated by controlling shareholders ; in the 15 delisted companies, one of the most important reasons for failure was their controlling shareholders ’ expropriation. the behavior that majority shareholders expropriate listed companies ’ fund is a kind of " tunneling " which refers to the act that controlling shareholders transfer the listed companies ’ properties or profits out for their own benefits. on this issue, this dissertation attempts to answer : 1. what is the governance characteristics of listed companies that are easily expropriated assets by majority shareholders
本文對上述兩個問題進行了全面而系統的理論分析和實證研究，研究結果表明: 1 .第一大股東的持股比例與大股東資產侵佔比例負相關，第一大股東的持股比例越低，資產侵佔越多; 2 .第一大股東持股比例一定的情況下，第二至第五大股東的持股比例與大股東資產侵佔比例負相關，第二至第五大股東的持股比例越高，資產侵佔越少; 3 .經營性的控股股東比非經營性的控股股東更易侵佔上市公司的資產; 4 .非國有企業控制的上市公司被大股東侵佔資產的比例高於國有企業控制的公司; 5 .外部董事的比例與資產侵佔比例負相關，外部董事的比例越高，資產侵佔越少; 6 .大股東的資產侵佔行為對上市公司的業績有顯著的負面影響。 -
A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax
在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。 -
And make a profound analysis of it from five aspects : the establishment, the financing arrangement, the source of the profits, the extending of the business scope, the business and financing risk controlling, etc. installment, smart buy, smart lese and the transfer of the auto installment contract and re - finance are american finance service mode of automobile. in chapter, by explaining and researching the related policies, for example the manage measure of automobile finance company, i make a deep study about the automobile finance operation in recent years by our
分期付款零售方式、融資租賃方式、信託租賃方式及汽車分期付款合同的轉讓與再融資是美國汽車金融公司的服務模式，汽車金融公司的資金來源於銀行貸款、發行商業票據、消費者存款、債券及其資本金;利潤來自一、資金成本與放款利息的利差;二、高收益、高風險、高利潤回報的金融服務產品;三、將汽 -
" income from other sources " mentioned in article 1, paragraph 1 and paragraph 2 of the tax law means profits ( dividends ), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non - business income
稅法第一條第一款、第二款所說的其他所得，是指利潤（股息） 、利息、租金、轉讓財產收益、提供或者轉讓專利權、專有技術、商標權、著作權收益以及營業外收益等所得。 -
The research of roger y. w. tang revealed the findings as follow : it can be concluded that tax regulations and profits are the two overriding considerations of international transfer pricing
對于跨國企業，大部分是成本加成法、市場定價、市價減銷售費用和談判定價。從所有因素調查看來，稅務條例和利潤是制訂國際轉移定價的最主要因素。 -
The most obvious characteristics of the transfer price is : generally not affected by the market demand and supply, but determined by the very few hierarchy of the corporation according to the overall strategic goals of the transnational corporation and the aims to explore the highest profits
這種價格的最大特徵是：一般不受市場供求關系的影響，而是根據跨國公司的總體戰略目標和謀求最大限度利潤的目的，由公司少數上層人員確定的。 -
For example, they fabricate or transfer the profits to establish a fictitious phenomenon of prosperity. if so, the investors will be misled and the social resources can n ' t be propriately disposed. moreover, it will hinder and disorder the healthy development of the stock markets, being harmful to a great number of investors as well as the big shareholders, at the same time, interfe ring the economic stability
比如說虛構或者轉移企業利潤，製造上市公司的虛假繁榮，使廣大投資者的投資決策得不到正確引導，社會資源因此而得不到優化配置，從而危害整個證券市場的健康發展，極大地損害包括大股東自身在內的廣大投資者的利益，也將最終擾亂整個證券市場秩序，危害國家社會經濟的穩定。 -
The multinational corporations are grasping the advanced technology of the world. they export the technology for gaining the profits by technology transfer, enlarging the scope of technology application and developing the new technology to achieve the most interests
跨國公司作為技術輸出方在技術轉移中往往掌握著當今世界先進的科技成果，通過向外輸出技術，可以獲得高額的技術轉讓費用，同時擴大技術的應用范圍，進一步開發新的技術，其目的是為了獲得利益最大化。 -
If a party to a contract transfer all or part of his contractual rights and obligations to a third person, he shall obtain the other party ' s consent and may not seek profits therefrom
合同一方將合同的權利、義務全部或部分轉讓給第三人的，應取得另一方的同意，並不得牟利。 -
But an unusual related party transaction could make capital and profits improper transfer between related parties, and impair the interests of the company and shareholders
然後對關聯交易的類型結合目前我國證券市場的實際情況進行了詳細的描述。第四章關聯方關系及其交易信息披露概述。 -
As for listed companies, they have to take into account how to sugar up themselves and transfer profits to share controllers with transfer pricing, as well as how to avoid risks such as default risk of minor and middle stockholders, auditing risk by stock exchanges and the csrc and checking risk by tax authorities
而上市公司一方面則要考慮如何利用轉移定價既能粉飾自己，又能完成對控股關聯方的利益輸送;另一方面又要規避轉移定價帶來的一系列風險:中小股東的信譽風險、證券交易所和證監會的審計風險以及稅務機關的稽查風險等等。 -
5 in light of the market economy and enterprises management system, the transfer of the toll roads from utility tolling surplus for paying back the bank loans to enterprise tolling for making profits is the fundamental prerequisite to realize the pluralism of the investors and the varieties of channels to raise money, so that it is helpful to the hightway construction and to improve the ability of investing and financing management
5 、運用市場經濟、企業管理機制，將事業性收費還貸管理的收費公路改制為經營性收費公路，是實現公路投資主體多元化、籌資渠道多樣化基礎性條件，可進一步增強公路建設、投融資管理和融資能力。 -
In this paper, the author raises compensatory system of losing land fanner to clarity the land property rights, to reform the system of taking over for using land, to innovate the organized system, to share the reasonable profits, to explore the compensatory system, to transfer the function of government, to perfect the employment and the social security system
摘要本文通過對失地農民利益受損表現的分析，提出了失地農民利益補償機制模型：明晰土地產權、改革征地制度、創新組織制度、分享合理收益、探索補償標準、轉變政府職能、完善就業和社會保障體系。
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