核定股本 的英文怎麼說

中文拼音 [hédìnggǔběn]
核定股本 英文
authorized capital stock
  • 核 : 核構詞成分。
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 核定 : check and ratify; appraise and decide
  • 股本 : capital stock; capital; stock; equity股本比率 ratio of capital stock; 股本持有比例 capital shares...
  1. This article contains three parts, five chapters. the first part introduces the incentive models of actual bonus stock synoptically, analyses the stock on hand, option shares and stock option, the three kind of important incentive models, on rights and incumbencies, value and the incentive guidance by contrast. the second part discusses the difficulties and influential factors in the design of technical bonus stock, quests for the incentive models of technical bonus stock, analyses superiority and inferior position in action, difference and interosculation between them, discusses the need and significance for the technical bonus stock reanimation in the middle - small technicalfilms. in order to make use of the technical bonus stock distribution mechanism fully, inspire the talent of technologists, encourage their devotion to films, we have some important discussion on the technical bonus stock distribution policy, introduce the distributed models of technical bonus stock, point out the questions in the excutive course, and offer the solution correspondingly. in the third part, we discuss the technical stock option design on middle - small technical films, and consider the logical thoughtfulness in the course of reanimation as follows : the more outstanding achievement for the powered man the more increase on special target the lower price on technical option premium the more profit the more effective reanimation. in the parameter, a set of detailed program is designed, which includes establishment of incentive fund, institution of merit system for the plan ' s grantors, award of stock option, determination of premium, so as to reduce random in the incentive course, have a great effect on the mormative management for the

    本文內容共分為五章三大部分，第一部分概括性地介紹了現行股權激勵方式，對現股、期股和期權這三種重要的激勵方式，從權利義務、價值和激勵導向三個方面進行了對比分析；第二部分探討了技術股權設計的難點和影響因素，討論了我國中小科技企業技術股權激勵的方式，分析它們在激勵中的優勢和不足，以及它們之間的區別與聯系，並對中小科技企業實施技術股權激勵的必要性和意義進行了探討。在文中還重點討論了中小科技企業技術股權分配的策略，介紹了技術股權紅利分配方式，指出在技術股權激勵過程中應注意的問題，並提出相應的解決辦法，目的在於充分利用技術股權分配機制，來激發技術人員潛在的創新能力，激勵他們為企業作貢獻；第三部分著重探討了中小科技企業技術股份期權的方案設計，在激勵方面，按照技術期權獲受人的業績越突出特定的指標增長越快行權價越低獲利越多激勵效果越好的邏輯思路進行考慮；在參數設計方面，對技術期權計劃中激勵基金、授予和考核、行權價格等參數進行了詳細地分析設計，旨在減少技術期權激勵過程中的隨意性，為中小科技企業的規范化管理起到一定的指導和借鑒作用。
  2. In recent years, with further development of security market and establishment of modern enterprise system in china, the theory and practice of enterprise operation performance measurement have been developed greatly in china, and then more and more scholars have engaged in the research of this area, especially non - financial performance measurement and strategic performance measurement attract more people ' s attention today and so have become heated issues in theory. however, this trend cannot weaken the financial performance measurement ' s importance in an enterprise ' s inner management system. whether a shareholder or a leader of a company will not invest their capital in an enterprise which cannot bring back satisfactory financial result, noneffective financial performance measurement will surely destroy value of your firm

    近年來，隨著我國證券市場的深入發展和現代企業制度的建立，企業經營業績評價理論和實務在我國得到了很大的發展，已有越來越多的學者從事于業績評價相關問題的研究，特別是非財務業績評價和戰略業績評價越來越多地得到了人們的重視，現今已成為了理論界的熱門話題，但是，這並不能掩蓋財務性的業績評價在企業管理中的重要作用，無論是股東還是公司的領導者都不會對一個不能帶來滿意財務結果的事業投入資本，不科學的財務業績評價方式肯定會損害企業的價值，而作為指導整個企業經營的總目標和衡量企業綜合經營成果的核心財務指標的選取是否科學直接影響著整個業績評價體系的有效性。
  3. With the rapid development of the security stock market especially the stock market in chian ， issuing stock and circulating on market became the first choice of financing for more and more enterprise at the same time ， more and more investors are attracted by the relately high initial return of stock however ， the problem of ipos underpricing always exists in the stock market according to the data of more than one thousand chinese stocks ， most new issues had great raise in the first trade day ， and investors could acquire higher initial return than the average return of the stock market or the same industry we find that initial returns on a - share ipos average reached 132. 24 percent the main body of this paper is made up of six sections ： in the first part ， we introduced the method of the estimate of pricing decision ； in the second part ， we analyzed the method of the pricing decision and issuing system in china ， discussed the advantage and weakness of the various issuing methods ， and compared the economic efficiency between the examine and approve system and authorization system ； in the third part ， we analyzed the reason of ipo ' s underpricing in detail from information economics and other factors and combined with the environment of the chinese stock markets ， we analyzed the special characteristics in china and how they effect the ipo ' s underpricing in the fourth part ， we analyzed the data of chinese stock market with spss ， made a analysis of the administrative pricing decision and market pricing decision ， studied the underpricing phenomena of chinese stock market ， and analyzed it ' s causes ； in the fifth part ， we made a analysis of the examine approve system and authorization system ； and in the last part ， we drew some conclusions and put forth some policy advices the follow are the conclusions and policy advices in this dissertation ： （ 1 ） from the results of this empirical study ， we found that the issuing price - earning ratio and the market situation before ipos are strongly and positively associated with the underpricing of shares ， the issuing scale of ipo and the hit rate are strongly and negatively associated with the underpricing ； （ 2 ） we found that after the abolishing of ipo ' s p / e ratio and the using of authorization system ， there is no significant difference among the underpricing of shares ， but considered with the market entironment ， we think that the ipo ' s underpricing has been correspondingly reduced （ 3 ） to reduce difference between the primary market and the second market ， we suggested that we shall bring the " over - allotment option ( oao ) " to bear and resume the state - owned share and corporate - owned share to circulate on market as soon possible

    本文的主體由六個部分組成：第一部分介紹新股發行定價的估值方法；第二部分對我國的發行定價方式和發行制度進行分析，探討不同發行定價方式的優缺點，以及審批制和核準制經濟效率分析；第三部分從信息經濟學角度和其他因素的角度詳細分析造成新股發行抑價的原因，並結合我國股票市場實際情況，分析了我國市場的特有因素是否及如何影響一級市場的發行抑價程度的；第四部分利用統計分析軟體spss對我國新股行政化和市場化定價進行實證分析，主要包括新股發行行政化和市場化定價方式的實施情況和效果分析、新股發行行政化定價方式的實證分析，以及新股發行行政化和市場化定價方式的比較實證分析；第五部分利用統計分析軟體spss對我國新股發行審批制和核準制進行實證分析；第六部分是本論文的主要結論。本文的主要結論和建議有： （ 1 ）從實證分析結果看，我國新股發行抑價與市場環境、發行市盈率呈顯著正向關系，與發行規模、申購中簽率等呈顯著反向關系。 （ 2 ）取消發行市盈率限制和實施核準制等市場化改革措施並沒有降低發行抑價的絕對水平，只是由於市場環境的因素，發行抑價的相對水平才有所降低。
  4. It takes agency theory as its premise, human resource property right as its core, and modern distribution theory and risk theory as its foundation. its basic idea is to give high - level managers headed by chief executive officer the right to purchase common stocks of the company at a certain price and time in the future. through this equity system, it ' s expected to inspirit organizations " management in the long run, avoid operators " short - term behavior, and thus reduce agency cost, improve organizations " management structure, and promote the stability of management, so that both constituents ( stake holders ) and vicegerents " ( operators ) targets of gaining profit will be realized finally

    其本質是對經營者的一種薪酬安排；它以代理理論為前提，以人力資本產權理論為核心，以現代分配理論和風險理論為基礎；其基本內容是給予公司內以首席執行官為首的高級管理人員在未來某特定的時間按某一固定價格購買本公司普通股的權力；通過這種機制希望對公司管理層起到長期激勵的作用，避免經營者的短期行為，從而減少代理成本，改善企業的治理結構，促進穩健經營，最終實現委託者（股東）和受託者（經營者）雙贏的目的；它是把期權理論應用於現代激勵機制的一種制度創新，比較符合市場經濟條件下企業經營者的價值取向和企業發展的戰略要求。
  5. In a effective marcket price is a synthetical result of many factors, so this paper focuses on price to research the operation of covered warrant in hongkong and to find the best model for hongkong. by analyzing the development, operation, management, pricing model in hongkong, this paper designs and adjusts details of operation for covered warrant in mainland. finally this paper offers a solution using covered warrant to implement the circulation of non - circulation share and demostrates the method to calculate parameters via two samples

    在一個有效的市場中，價格是各種因素的綜合反映，因此本文以價格為核心，通過定價模型的回歸分析發現香港市場備兌權證的最佳模型，從中揭示香港的市場特徵並評價其運作效果；借鑒香港的實踐經驗，對內地引進這一金融工具的運作模式作了方案設計，並結合內地證券市場的實際情況，對該模式作了一定的改進和調整；最後針對內地股市非流通股的全流通問題，設計了一套通過備兌權證補償投資者損失和平抑市場波動的方案。
  6. At last, we give the suggestions : transform the system from affirmation to registeration and ban the disqualified companies ; perfect the withdrawing system ; perfect the body of the stock market ; build up the shareholder conglomerate lawsuit substituting system ; develop and perfect the accounting rules and perfect the information leakage system. jiang huihui ( finance ) directed by : wu haihua

    最後，本文提出了我國股票市場制度化的對策建議，一是實現由核準制向注冊制過渡，杜絕不符合規定的公司上市;二是完善退市制度;三是健全股票市場的主體;四是建立「股東集體訴訟帶位制」 :五是發展與完善會計準則，健全信息披露制度。
  7. Executive stock option system is one mature incentive model and its core is to endow company ’ s manager the right to buy ordinary stocks at fixed price and at future given time. in order to alleviate moral risk, the owner of executive stock options can benefit from the growth of the company

    經理股票期權制度是一種成熟的激勵方式，其核心是給予公司的高級管理人員在未來某特定的時間按某一固定價格購買本公司普通股的權力，使股票期權持有者能夠享受到未來公司成長的利益，從而達到降低道德風險的目的。
  8. While a group enterprise is an enterprise organization formed by controlling and dependant companies on the basis of the property connection among them, such a relation should be an important starting point for the study of a group enterprise. this part studies the legal regulation between controlling and dependent companies and states that relevant institutions and rules concerning notifying obligation of share holding and restraint of cross - shareholding should be set up and applied when the controlling relation is formed. and accounting discipline between controlling and dependent companies should be complemented

    既然企業集團是一種以控制公司和從屬公司之間的聯系為基礎形成的企業組織體，那麼就應當以控制公司和從屬公司關系為重要的切入點著手研究企業集團，本部分對控制企業與從屬企業之間的法律協調進行研究，提出在形成控制企業與從屬企業關系時，應當設置控股的告知義務和相互持股限制的有關制度或規則;完善控制公司和從屬公司間的會計核算;在保障控制公司和從屬公司關系的經濟功能的基礎上，制定調整控制公司和從屬公司關系的法律規范，以解決控制公司和
  9. Firstly, the paper retrospects the development of eso and tries to probe into the theoretical field : the explanation of it ' s definition, the conclusion of it ' s characters, the comparison of eso and other stock inspiration system, followed by the analysis of it ' s theoretical basis and incentive effect ; meanwhile, the paper probes into the realistic situations of eso in usa and china in order to seek the regulation and draw the advantages and disadvantages ; to this part, the paper takes the following four items as the main barriers to eso ' s implementation in china : the over restriction of current law system, the low efficiency of the market, the poor corporate governance structure and a lack of a reasonable performance index system, and elaborately analyze the impacts of the obstacles on eso ; after the analysis made above, the paper gets down to taking some methods to solve the problems in accordance with the characteristic of the barriers. as far as the internal defects of the mechanism are concerned, the paper begins with the scientifically design of the key components, studying the aspects of bestowal, change, loss, the executive method and the executive time. then the paper focuses on designing a performance index system which is an essential part of eso, introducing the bsc to improve the present performance index system, under the reasonable guidelines resigning it at both the levels of company ' s and employee ' s levels. finally, as regards how to perfect the outside surrounding of eso, the thesis makes some suggestion

    本文首先回顧了股票期權制在國內外的發展及較為詳盡的分析了股票期權制度的相關理論：闡述了其涵義，特徵，理論基礎，激勵效應並於其他幾個較易混淆的股權激勵機製作逐一的比較，以進一步澄清人們對其的錯誤認識；同時，對股票期權制在美國和我國的現狀進行深入的實證研究，探求其內在規律，在肯定其成果時指出其不足；至此，筆者認為，我國上市公司要推行股票期權制度將主要面臨以下四類障礙：公司治理結構不完善、市場有效性差、現行法規體系不完善及缺乏客觀的業績考評指標體系，並詳細分析了各類障礙的現狀及對股票期權制的負面影響；在此基礎上，針對各類障礙的不同性質，著手探討消除這些障礙的措施：對于股票期權制內部的缺陷，本文先對各個關鍵要素進行科學設計，系統的剖析了贈與、變更、喪失、執行方式、股票來源等技術性問題，再以大量篇幅研究了如何構建出一套與實施股票期權制相配套的業績考核指標體系，引進平衡計分卡的思想對國內現有的指標體系加以改進，以一組合理的評價原則為指導，從公司及員工個人業績考評兩個層面上來設計該指標體系。
  10. All of the company law take various measures to prevent watered stock in order to realize the maintenance of company ' s capital when the company is established. meanwhile, the distribution system about dividend and bonus and the relating system of company getting its own shares are discussed mainly in the maintenance of capital after company ' s working. though there are different distribution regulations about dividend and bonus, their aims are all to make balance between the interest of shareholders and creditors

    公司設立時為實現公司資本的充實，各國公司法都禁止股票折價階；大陸法系國家制定了嚴格的出資財產評估與審核制度，而英美法系則通過制定法中的原則性規定以及發達的司法判例賊份對價的充分性進行判斷；發起人的資本充實責任對確保公司資本的充實跪重要的作用，一伽括認購擔保責任、繳納邯責任和價格填補責任等。
  11. In the reform of share - hoding system of the state - owned commercial bank, we should make it clear that the share - hoding system of the state - owned commercial bank is not privatization. we should earnestly clear, check up and handle the capital of the state - owned commercial bank, consider the arrangement of the structure of its share ownership. we should manage our state - controlled capital scientifically and normally, work out the problem of shareholders of state share or that of the representatives of shareholders

    國有商業銀行的股份制改造中，要明確國有商業銀行股份化不是私有化，對國有商業銀行國有資本要進行認真地清理、核定和處置，考慮其股權結構的安排，對國家控股銀行的國有資本實施科學規范的管理和運作，並解決好國有股的股東或股東代表問題。
  12. Then contra posing the fact of chinese economic, the author tries to find the key in designing a new accounting mechanism about stock option ' s accounting measurement and recognition in china, referencing the accounting basis theory - the basic accounting concepts about cost and account entity assumption. finally give two examples to ensure the theory mentioned. the author states the key to designing the mechanism about stock option ' s measurement and recognition is to solve four core problems, including if the stock options must be recognized as compensation cost ; if any, how to measure their value ; and if the elements of stock option changed, it is necessary to adjust the changes, or re - recognition, etc. finally, the author summarizes recognize the stock option compensation cost according to the exercising ways of stock option by the employee

    本文認為，在設計股票期權會計處理方法時，應當首先明確並解決以下四個核心問題，即（ 1 ）是否應當將股票期權確認為一項薪酬費用； （ 2 ）如果應當確認為一項薪酬費用，在行權前股票期權價值發生變化，是否應當對股票期權的賬面價值和薪酬費用進行調整； （ 3 ）如何衡量股票期權本身的價值和薪酬費用，如何確定薪酬費用的分攤年限，及在各年度如何合理分攤； （ 4 ）如何核算每股收益以反映股票期權實施對每股收益的稀釋作用，如何對股票期權計劃下的所得稅進行會計處理等。
  13. With fully investingation and research, this paper analyzed some prlblems based on the background of pipeline bureau of chinese petroleum gas and pipeline branch company of chinese petroleum gas stcok company. the main content include : expounded the stock company based on key business and remainnder enterprise with the real example ; sumed up the question betweenn listed company and the remainder enterprise ; aanalysed historical reason and realistic reason why the question exists with the method at last. the theory method and model frame adopted in this paper are not only suitable for the petrochina, but also have guide reference for the following reforms of large - scale, super - huge state - owned enterprises such as coal. water conservancy, electric powers, railways, civil aviations, etc

    本文以中國石油天然氣管道局和中國石油天然氣股份公司管道分公司為背景，用實證分析的方法，在充分調研的基礎上闡明了基於核心業務的上市公司和存續企業的形成；歸納總結了上市公司和存續企業之間存在的問題；以系統分析方法為指導思想，運用邏輯推理的方法分析了問題存在的歷史原因和現實原因；面對具有中國特色的企業，既要保證改革的成功，提高企業的競爭能力，又要保證社會的穩定，在充分考慮國家、社會、投資主體、職工個人等多方利益的基礎上，提出用戰略聯盟的思想來指導二者之間的關聯交易；指出上市公司、存續企業和集團公司三方應從不同角度做出思想意識的轉變；最後用idefo方法對聯盟的運行進行結構功能設計。
  14. Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis

    而股票期權的授予主體和對象不明確；法律法規沒有明確規定推行股票期權所需的股票來源；缺乏股票期權行權受益兌現機制；無相應的稅收優惠政策和會計法則；國有企業產權結構單一、法人治理結構不完善；證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計，是本文的核心部分。
  15. At present, the research on the reanimation of bonus stock is gradually maturing and the research on the reanimation of stock option is now noticed by the scholars in the civil, which is focused on the core of the supervisors, not on the technologists specially, there is also little research on technical stock option oversea. however, as the special human capital, technologists react greatly on the enterprises, which is not replaced by other material capital, we may consider that the reanimation of stock option to the core of the supervisors is feasible, so do the technologists. based on the recently theoretic progenies of bonus stock and stock option from the civil to oversea, we quest for the allocation of technical bonus stock, discuss the precept on the reanimation of technical stock option for the middle - small technical films, by which to solve the stability and hard work of the technologists, accelerate the development of the middle - small technical films in the civil

    目前，股權激勵的研究日趨成熟，期權激勵研究受到國內學者的極大關注，但這些激勵主要集中在企業的核心經營層，尚未專門激勵企業的核心技術層，國外對技術期權激勵的研究也極少涉及，然而技術人員作為特殊的人力資本，在科技企業中起的作用是其他物質資本所無法取代的。因此，可以認為，既然能對企業核心經營層授予期權以資鼓勵，那麼對核心技術層同樣也可以授予技術期權加以激勵。本文在吸取國內外關于股權、期權激勵理論最新成果的基礎上，探討了中小科技企業技術股權（份）分配和技術期權激勵的方案，目的是通過技術股權（期權）激勵來解決中小科技企業技術人員的長期穩定和努力工作的問題，促進我國中小科技企業的長期穩定發展。
  16. If some enterprise shareholder does not perform his responsibility of the contract to invest in ( or provide cooperative condition ), those who keep the contract apply to replace the shareholder or change the ownership of shareholder shall represent : certificate of the observant party urging the party in breach to pay or pay off the investment ; one copy of the notice on payment of the enterprise registered capital by the municipal industrial and commercial bureau ( checked with the original ) ; the party in breach who has partially paid the investment as the original contract said shall represent the original document of the enterprise dealing with the partial investment

    企業股東不履行企業合同規定的出資（包括提供合作條件）義務，守約股東依法申請更換股東、變更股權的，提交：守約方催告違約方繳付或繳清出資的證明文件；市工商局出具的《企業注冊資本催繳通知書》復印件1份（核對原件） ；違約方已經按照企業原合同規定繳付部分出資的，提交企業對違約方的部分出資進行清理的有關文件原件。
  17. In case an enterprise shareholder defaults on the contribution obligation ( including provision of cooperation conditions ) stipulated in the enterprise contract, and the observant shareholders apply for replacing the shareholder and modifying the shareholding, these documents shall be submitted : document that witnesses the observant party in urging the breaching party to pay or pay off the due capital ; 1 xerox of enterprise registered capital dunning notification issued by the municipal administration for industry & commerce ( in addition to checking the original ) ; in case the breaching party has paid part of the contributable capital according to the existing contract of the enterprise, the original of relevant enterprise document about liquidating the contributed part of the breaching part

    企業股東不履行企業合同規定的出資（包括提供合作條件）義務，守約股東依法申請更換股東、變更股權的，提交：守約方催告違約方繳付或繳清出資的證明文件；市工商局出具的《企業注冊資本催繳通知書》復印件1份（核對原件） ；違約方已經按照企業原合同規定繳付部分出資的，提交企業對違約方的部分出資進行清理的有關文件原件。
  18. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  19. The first chapter, general discussion of a company ' s contraction strategy, analyzing the basic concept, origination and development of asset reorganization and concept and motive of company contraction. the second chapter, the relation ship between company ' s contraction strategy and m & a, analyzing misunderstanding of m & a and relation ship between company ' s contraction and m & a. the third chapter, strategy analysis of company ' s contraction, discussing company ' s contraction and multiple operation, and company ' s contraction and company ' s competition strategy. the fourth chapter, method divestment of company ' s contraction, analyzing some firms adopted at domestic and abroad, including divestiture, spin - off, equity crave - out, stock repurchase, targeted stock and voluntary liquidations

    論文的結構體系為：第一章公司緊縮戰略概述，分析了資產重組基武漢理工大學碩士學位論文本概念、起源和發展和公司緊縮的概念以及公司緊縮的動因；第二章企業並購與緊縮的關系分析了企業並購的誤區和公司緊縮與並購的關系；第三章公司緊縮的戰略分析，討論了公司緊縮與企業價值鏈分析和企業核心能力理論與公司緊縮；分析了多元化經營與公司緊縮和公司竟爭戰略與公司緊縮戰略：第四章公司緊縮戰略的路徑設計，分析了國內外採用的幾種方式：資產剝離、分拆上市、公司分立、定向股、股份回購等。
  20. Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act. the reference date is the date of tax payment

    第九條（差額得計入股東可扣抵稅額帳戶）營利事業依第四條第一項規定自行繳納基本稅額與一般所得稅額之差額，及經稽徵機關調查核定增加之繳納稅額，均得依所得稅法第六十六條之三規定，計入當年度股東可扣抵稅額帳戶餘額；其計入日期為繳納稅款日。
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