稅盾 的英文怎麼說

中文拼音 [shuìdùn]
稅盾 英文
tax shield
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 盾 : 名詞1. （盾牌） shield2. （荷蘭、越南、印度尼西亞等國的本位貨幣） guilder （荷蘭）; dong （越南）; rupiah （印度尼西亞）
  1. To redistribute profits nationally so as to minimize taxes is certain to get particular partner into trouble.

    通過在全國范圍內重新分配利潤，以便使納稅減至最低限度，這必然會使公司同這個特殊的合伙人陷入矛盾糾紛之中。
  2. The environment problem is an ancient problem. after entering the industrialization, the mankind face the increasingly serious pollution of the environment. the antinomy that solves the economy growth and environmental protections must have the right economic theories to guide. although theoretically we can prove that government control and emission taxes and tradable emission permits have similar efficiency, they have big dissimilarity in practice. this explain that three assumption conditions of the three means have different contended degree in actual live, and this must to be explained theoretically

    解決經濟增長和環境保護的矛盾必須有正確的經濟理論指導。雖然理論上我們可以證明政府管制、排污稅和排污權交易具有相同的效率，但在實際中運用效果有著很大的不同。這說明三者假設條件在現實生活中的滿足程度不同，為此理論上必須加以解釋。
  3. The second chapter is devoted to an theoretical analysis of u. s. ftc regime as an unity of opposition of avoiding international double taxation and maintaining u. s. fiscal jurisdiction

    第二章從理論角度對美國抵免制度在避免國際雙重征稅和維護美國稅收管轄權上的矛盾和統一作了分析。
  4. Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations

    美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。
  5. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  6. Under the pressure of serious liability, many grass - roots political power began to decrease the supply of rural public products and increase imposition of taxes on peasant

    在嚴重的債務壓迫下，許多鄉鎮開始減少農村公共品供應，增加對農民的稅費徵收，財政收支矛盾日益尖銳，形成嚴重的債務危機。
  7. It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes

    美國所得稅會計的研究主要集中在三個問題上：一是所得稅的本質；二是準則制訂機構的傾向；三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。
  8. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。
  9. We must think of three factors to make a best capital structure. first factor is margin tax shield, namely, the ratio of firm value ' s increment for liability and the increment of liability blow. second factor is finance crisis net lost that is bought in future. thirdly. we must make much of the market action and adjust capital structure

    確定一個最優的資本結構主要考慮以下三個要素：第一，邊際稅盾，即由於負債導致企業價值增量與負債額的增量的比值，以邊際稅盾為零作為界點；第二，估計未來可能招致的財務危成本；第三，密切關注市場的反應，不斷調整資本結構。
  10. No matter is looked from the short - term or for a long time, capital structure is strongly related to non - debt tax shield and profitability

    不論是從短期還是長期來看，公司的資本結構都相關于非負債類稅盾和盈利能力。
  11. This concept implies that an enterprise needs to be concerned with its cash flow, its level of risk and the continuity of its development. it is the phylosophy of this concept that makes it popular and accepted by more and more global avanced companies

    企業基本財務決策中，決定未來生產經營活動現金流量的唯一因素是投資決策，融資決策可能產生的稅盾效應也會對這一現金流量起部分修正作用。
  12. Due to qingdao haier ' s preference for raising fund by issuing new stocks, its capital structure is not reasonable, if it raise fund by convertible bond, it will increase value through tax shield, it will also reduce the agency cost brought about by debt

    採用可轉換債券融資可以利用債務的稅盾作用為公司創造價值，還可以減少債務帶來的代理成本。青島海爾發行可轉換債券必須切實加強管理，使可轉換債券順利轉換。
  13. 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。
  14. The results show that the industry factor, the company size and the proportion of non - debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset - liability ratio

    結果表明：行業因素、公司規模和非負債稅盾比例對資本結構的選擇有顯著的作用，而利息保障倍數和資產擔保價值比例對資產負債率沒有明顯的影響。
  15. There are a lot of conclusions yet in debt financing and stock financing : for example debt financing is superior to stock financing because of the existence of tax shield and risk premium, but obviously many this kind of conclusions are overthrown during our country ' s economical operation

    債權與股權融資本來已經有許多結論：如由於稅盾與風險貼水，債務融資優于股票融資；融資順序理論等。但顯然在我國經濟運行中許多這種結論被否定，好像是出現了無效率。
  16. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中，分析中國滬深a股市場中上市公司債務期限結構現狀時，選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在綜合分析公司成長機會、公司規模、資產期限、公司質量、實際稅率和非債務稅盾等因素對中國a股市場中上市公司債務期限結構的決定性時，僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時，採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象，同時，還運用了《中國統計年鑒2004 》中相關數據。
  17. 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。
  18. 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。
  19. And contracting - cost hypotheses, signaling hypotheses, tax hypotheses and maturity matching hypotheses ( also called immunization hypothesis ) have been well - known, while tobin ’ s q, the grow, the asset maturity, the size, the quality, the marginal rate and the non - debt tax shield are known as the main determinants to corporate debt maturity structure

    這些理論分別在各自的框架內解釋了影響債務期限選擇的決定性因素。總體來看，成長機會（包括托賓q值和增長機會） 、資產期限、公司規模、公司質量、邊際稅率以及非債務稅盾等因素對債務期限結構的選擇起著決定性作用。
  20. In the condition of perfect capital of firm ' s income tax, future cash flow rate of entering firm will increase for exist of interest tax shield. so liability can increase firm ' s value and increase firm ' s value brow ( value brow is multiply of tax rate and liability brow ). if liability inprove, value increment will increase with it. in the condition of perfect market of firm income tax and individual income tax

    在僅存在公司所得稅的完善資本條件下，因為利息稅盾的存在，流向企業的未來現金流量增多。因此，負債能增加企業價值，並且增加企業的價值額為稅率與負債的乘積，負債越多，價值的增量也越大，既存在公司所得稅同時又存在個人所得稅的完善市場條件下，當[ （ 1 - t _ 2 ） （ 1 - t _ 1 ） （ 1 - t _ 3 ） ]負債能增加企業價值。
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