減資企業 的英文怎麼說
中文拼音 [jiǎnzīqìyè]
減資企業
英文
company with reduced capital-
Starting from their first profit - making year, foreign investment enterprises engaged in planting, breeding, forestry and gardening sectors will enjoy 2 years corporate income tax holiday and 3 years half pay
從事種植業、養殖業、林業、園藝業的外商投資企業，從獲利年度起，企業所得稅享受「二免三減半」待遇。Where the share reduction makes the foreign shares of the listed company less than 10 % and the investor is the largest single shareholder, the listed company shall, within 30 days after the cancellation of the approval certificate of foreign - invested enterprises, handle the alteration registration in the administrative authorities of industry and commerce and the type of the enterprise shall be changed to joint limited company
投資者減持股份使上市公司外資股比低於10 ，且投資者非為單一最大股東，上市公司自外商投資企業批準證書注銷之日起30日內到工商行政管理機關辦理變更登記，企業類型變更為股份有限公司。Article 22 a foreign - capital enterprise shall not reduce the registered capital during the term of business operations
第二十二條外資企業在經營期內不得減少其注冊資本。In the early, the culture has an important effect on the jvs which belong to high labor demanding industries, but in the upper phase, the technology resourses has more significant influence than the culture on those from high technology demanding industries
在中外合資企業發展的初期階段，合資企業主要集中於勞動密集型行業，文化背景的影響非常顯著，而到了中後期，合資企業向技術密集型行業轉移，技術資源的影響顯得更為重要，文化背景的影響力逐漸減弱。Enterprises with foreign investment in the middle and western parts of china have the right to calculate and pay enterprise income tax with 15 percent tax rate
57設在中西部地區的外商投資企業有減按勞取酬5 %稅率計繳企業所得稅的權利。Productive enterprises with foreign investment founded in the coastal economic open areas and in the old districts of the cities where the special economic zones or economic and technological development zones are located, shall be subject to the enterprise income tax at a reduced rate of 24 per cent
設在沿海經濟開放區和經濟特區、經濟技術開發區所在城市的老市區的生產性外商投資企業，減按百分之二十四的稅率徵收企業所得稅。The programmed strategy of qim ' s access to available and steady development is : increasing mining production capacity and economic benefits by booming mine through science and technology to achieve increased capacity of continuous progression ; enhancing the ore reserve storage by excavating the prospecting potency of mineral resource ; magnifying scale beneficial result by enlarging output capacity ; adding products with high additional value by progressing towards futhur processing mineral products ; meanwhile, saving the management risk by developing non - steel industry ; concentrating the main body to increase the benefits by separating the subsidiary from the main one and staffs being laid of ; seeking supports of mining industry economic policy from macroeconomic policy to lighten the burden of our enterprise ; dealing well with the problem of guaranteeing the life of the staff being separated for further steadying circumstance of enterprise and society and perfectly realizing the constant development of qim
規劃的齊大山鐵礦可持續發展戰略是：通過科技興礦來提高采礦的生產能力和經濟效益，達到可持續發展能力的提高；通過挖掘齊礦礦產資源的勘探潛力來提高后備資源的儲備；通過擴大產量規模來增大規模效益；通過礦產品向深加工方向發展來增加高附加值產品；同時，發展非鋼產業來降低企業的經營風險；通過實施主附分離來精幹主體、減員增效。從宏觀經濟政策上來尋求礦業經濟政策的支持，減輕企業的負擔；為了使企業和社會的環境更加穩定，要解決分流人員的生活保障問題，從而更好的實現齊礦的可持續發展。This thesis regard internal property reorganization in the group of pangang as the research object, from chengdu seamless steel pipe limited liability company with chengdu iron and steel works inside exterior environment reorganizing in front and back commences, making use of to exceed the makel - bot with of five factors competition models and the method of factors analysis, after analyzing the reorganization of the business enterprise a profession for facing competes the situation. develop the development the business enterprise with the profession industry from the international local profession rival circumstance after analyzing the reorganization should the market position of the establishment with develop the strategy target. make use of the swot the analysis the method, to after the reorganization the development strategy of the business enterprise, from manage the angle proceeded the fixed position analyzes, for after the reorganization business enterprise development provided four kinds of developments strategy that eligibility choose : the brave development strategy, request the resources advantage, funds advantage, human resource advantage, technique advantage that new company make the most of new business enterprise in empress in reorganization, is an essential condition to increases to manage the level, quickly technique reforms, develop the high and additional worth product with new product production line, as soon as quikly change to strong and large business enterprise, realizes soon steel aircraft carrier dream ; dispersion strategy, the technology market quota with deal with produce high additional worth product, completely promote business enterprise brand image, extend high carry product of the exaltation product, is a necessary means to increases business enterprise performance, realizes business enterprise target ; defense strategy, adjusting the business enterprise organizes construction, reducing the intensive type in labor and the low additional worth product line, lower bad the property saves the deal, alleviating the business enterprise burden, attaining the casual wear go to battle, benefitting to the challenge that make frontal attack the rival ; withdraw strategy, compress the production of the high depletion and high cost product, simplify the production craft, controlling the cost of the end product in the lower level, is a valid path to increases business enterprise competition ability
本論文以攀鋼集團內部的資產重組為研究對象，從成都無縫鋼管有限責任公司與成都鋼鐵廠重組前後的內外部環境入手，運用邁克爾?波特的五力競爭模型及因素分析法，分析了重組后的企業所面臨的行業競爭態勢。從國際國內行業競爭對手情況和本行業發展動態分析了重組后企業應確立的市場地位和發展戰略目標。運用swot分析法，對重組后企業的發展戰略，從管理角度進行了定位分析，為重組后企業發展提供了可選擇的四種發展戰略：即大膽發展戰略，要求新公司充分運用重組后新企業的資源優勢，資金優勢，人力資源優勢，技術優勢，是提高管理水平，加快技術改造，開發高附加值產品和新產品生產線，盡快立於強勢企業之林，早日實現「鋼鐵航母」夢的必要條件；分散性戰略，提高產品的科技含量和生產高附加值的產品，全面提升企業品牌形象，擴大高端產品的市場份額，是提高企業效益，實現企業目標的必要手段；防禦性戰略，調整企業組織結構，削減勞動密集型和低附加值產品生產線，降低不良資產存量，減輕企業包袱，做到輕裝上陣，有利於迎擊競爭對手的挑戰；退出性戰略，壓縮高消耗、高成本產品的生產，降低低端產品的比例，精簡生產工藝，將最終產品的成本控制在較低水平，是提高企業競爭力的有效途徑。Engaging in importing complete sets of equipments and advanced technology as agents for local enterprise, joint - enterprise and other industries, open l / c, imports declare, derate tariff, inspection, quarantine, delivery, payment, etc
代理地方企業、三資企業及其他行業的大型成套設備和技術引進，代理各類進口業務，負責對外簽約、開具信用證、進口報關、清關、減免稅、報驗、提運、付匯等一系列手續。5. foreign funded productive enterprises operating within the approved scope of business shall be exempted from enterprise income tax and shall be taxed half for the enterprise income tax should they be non - productive enterprises
5外商投資企業在批準的經營期間，屬于生產性企業的，免征地方所得稅屬于非生產企業的，減半徵收地方所得稅。Proposal : use unused school building and surchage teacher to build school of children of a few hobo more, facilitate ab extra wu is versed in enter a school of personnel children nearby, also can promote the communication between school time and competition ; bring into the school educational superintend and director to guide network, unqualified to evaluating school, supervise and urge its deadline is rectified and reform ; to the enterprise contribute money aid learn behavior, branch of wu of industrial and commercial duty gives derate company revenue award appropriately inside particular fixed number of year ; groom to receiving the president of school of children of the member that receive worker of ab extra wu, teacher to strengthen, improve the educational education quality of these schools ; educational service should strengthen the research that teachs new trend new characteristic to children of foreign worker worker, combinative psychology coachs, aggrandizement thought ethic, start is good at the same time parent school, solve the parent ' s bewilderment and problem
建議：利用閑置校舍和超員教師多建一些流動人口子弟學校，便於外來務工人員子女就近入學，也可促進校際之間的交流與競爭；將學校納入教育督導網路，對于評估不合格的學校，督促其限期整改；對企業的捐資助學行為，工商稅務部門在一定年限內適當給予減免企業稅收獎勵；對接收外來務工人員子女學校的校長、教師加強培訓，提高這些學校的教育教學質量；教育行政部門要加強對外來工子女教育新動向新特點的研究，結合心理輔導，強化思想道德規范，同時開辦好家長學校，解決家長的困惑與問題。When the rate of property fee before tax is greater than firm liability interest rate. improving liability rate can add firm surplus of every stock for the action of finance level. when the rate of property fee before tax is less than firm liability interest rate. improving liability rate can reduce firm surplus of every stock for the action of finance level
當資產稅前報酬率（ ebit a ）大於企業的負債利息率時，提高負債比例，由於財務杠桿的作用，能夠增加企業每股盈餘，當資產稅前報酬率（ ebit a ）小於企業負債利率時，提高負債比例，將減少企業的每股盈餘。Fourthly, by analyzing a series of actual tax planning activities of xi ' an m medicine company, which are changing the registered place, adjusting the methods of plant assets depreciation, comparing the different organizations, and choosing the equipment invest offset time, a real case is given to illustrate that reasonable tax planning is very important in decreasing the taxation and increasing the profits of enterprise
（ 4 ）通過對西安m藥業總公司公司注冊地點的變更、固定資產折舊方法的調整，以及在企業擴張時設立子公司或分公司的組織形式的比較，固定資產設備投資抵免時機的選擇等具體納稅籌劃活動分析，以實例說明了合理的納稅籌劃對減少企業的稅負，提高企業經濟效益，具有極為重要的意義。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。Korean enterprises should take following countermeasures : an effort to get access to china ' s service markets, deepening the composition of export commodities, focusing on upgrading industries etc. part v deals with the perspective of sino - korean trade, holding there are underpinnings of mutual advantages and there is a bright future for trade as long as institutional and policy blocks are removed. finally, some schemes are raised for further opening markets in china : a midvlong term strategic act to advance towards china ' s market, closer contact with local governments, expansion of sino - korean technological trade, flexible employment of edcf, overseas investment capital and capital of international financial institutions and international financial markets, market segmentation from regional features in china, fostering skill - intensive industries instead of pure processing industries, establishment of more joint ventures to lighten the burden on capital etc
文章的最後為韓國進一步開辟中國市場提出了若干方案：韓國要把進軍中國市場看作一項中長期的戰略性舉措；投資到中國的企業應集中開辟中國原輔材料的出口和1產品：加強與地方政府的接觸，實現出口線多變化；大力發展韓中兩國的技術貿易；靈活性的利用經濟開發協作基金（ edcf ） ，海外投資資金及國際金融機構和國際金融市場資金；根據中國的地域性特徵進行市場分割，利用地方政府的經濟自主權制定出經濟協作方案；韓國對中國的投資要從單純的加工業解脫出來，發展技術密集型的產業；多設立合資企業，合作投資可能更減少對資金的負擔。If the actual operating period of an enterprise with foreign investment is less than 10 years, it shall make up the enterprise income tax which has been exempted or reduced
外商投資企業實際經營期不滿十年的，應當補繳已免征、減征的企業所得稅稅款。The income tax on the enterprises with foreign investment established within the areas shall be levied at a reduced rate of twenty - four percent
其中生產性外商投資企業，經營期在十年以上的，從獲利年度起，第一年和第二年免征企業所得稅，第三年至第五年減半徵收企業所得稅。Enterprises with foreign investment that rent the vacant workshops of the state - owned, collective enterprises as the productive enterprises with an operation term of over 5 years or above, the retals shall be deduced accordingly
外來投資企業租用國有、集體空置廠房，屬生產性企業，經營期在五年以上的，其租金可酌情減收。The income tax will be exempted in the initial two profit - making years and can be reduced by half in the following three years if foreigninvested manufacturing enterprises are running above ten years
對生產性外商投資企業，經營期在十年以上的，從開始獲利的年度起，第一年和第二年免征企業所得稅，第三年至第五年減半徵收企業所得稅。Company with reduced capital
減資企業分享友人