計稅價值 的英文怎麼說

中文拼音 [jìshuìjiàzhí]
計稅價值 英文
dutiable value
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  1. In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory

    1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。
  2. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  3. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  4. Article 181 the salved value of the ship and other property means the assessed value of the ship and other property salved or the proceeds of the sale thereof, after deduction of the relevant taxes and customs dues, quarantine expenses, inspection charges as well as expenses incurred in connection with the discharge, storage, assessment of the value and the sale thereof

    第一百八十一條船舶和其他財產的獲救價值，是指船舶和其他財產獲救后的估計價值或者實際出賣的收入，扣除有關稅款和海關、檢疫、檢驗費用以及行卸載、保管、估價、出賣而產生的費用后的價值。
  5. Centering on this theme, this paper lays out its discussion in the following five aspects ; 1. the raising of the value chain concept in this part of the paper, combining historical sight with the reality of the then usa, analysis is made on the background for the raising of the value chain concept. in the so - called most developed free market economy country usa, enterprises were subjected to the strict control of the government

    為了使圍繞價值鏈的構造和其構造的戰略基礎研究的目的和目標更加明確，有必要或應當將另一積極活躍的價值管理領域的理論和方法融入價值鏈的建構研究之中，為此本文特辟專章簡述了該領域的經濟增加值（即eva ）的概念以及它的會計和財務的簡明計算方法: eva =稅后凈經營利潤-佔用資本資本成本率、期望的未來eva的現值= npv 。
  6. Since the government introduced the three - colour waste separation mode in 1998, some 400, 000 tonnes of waste paper, 12, 000 tonnes of aluminium cans and 3 000 tonnes of plastic bottles have been recovered with a market value of $ 300 million. as a result, landfilling cost of $ 50 million is also saved

    自一九九八年政府推出三色分類回收廢物模式以來，總共回收了四十多萬噸廢紙，一萬二千噸鋁罐和三千多噸膠樽，以目前價格計算，約值三億港元，亦為納稅人節省了五千萬港元的垃圾堆填費用。
  7. The first registration tax will be derived from the taxable value of your vehicle times the appropriate tax rate. the rate is as shown below : -

    車輛的首次登記稅是按由香港海關評定的應課稅價值乘以下列的稅率計算，其稅率如下：
  8. 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。
  9. Accordingly, the stamp duty on such conveyance or transfer will be calculated instead on the value of the property or stock and further duty will be demanded by the stamp office as appropriate

    因此，該轉易契或轉讓書的印花稅會當作該物業或證券的價值來計算，而印花稅署得按情況徵收進一步的印花稅。
  10. Ad valorem duty or ad valorem tax

    價稅或按價值所計的稅。
  11. Based on the background of customs tax edi payment system, this paper mainly introduces the design and application of security control node, then confirms that the security is really valuable to marketing economy

    文章以海關稅費edi支付系統為背景，重點介紹安全控制環節的設計與應用，進而體現安全技術在市場經濟中的實用價值。
  12. Some expect the self - imposed export duties, which tax chinese textiles based on quantity, to encourage chinese producers to diversify and produce higher - value garments

    一些人預計，自行施加的從量出口關稅將鼓勵中國生產商進行多樣化生產，並生產價值更高的服裝。
  13. The purpose of this creation research paper is trying to use the concepts of " value chain " and " smiling curve " that used in running business, and the concepts of " reinvention of irs " and " tax - system modernization of local tax office " that contemplated in taiwan to develop the innovation concepts and create a new service program in running tax administration to upgrade the satisfaction of service quality from taxpayers

    本文的內容系利用企業經營思維諸如：價值鏈、微笑曲線，發展出稅務行政創意新思維，並以美國內地稅局所稱內地稅局再造所建立的稅務行政改革理念及其行政措施，結合我國稅捐稽徵處為配合電子化政府，推動稅務自動化，執行稅務主機汰換暨應用系統轉置計畫，發展出我國行政機構之行政創新觀念與創新措施，以提升民眾對服務品質的滿意度。
  14. The tax is administered by the transport department on the basis of the published retail price. for vehicles without a published retail price, the tax will be assessed on the purchase price plus insurance and freight fees and any brokerage or agency fee related to the purchase and importation of the parts of the motor vehicle as declared by the importer with reference to the market value of the motor vehicle concerned

    該稅項由運輸署負責管理，以公布零售價格為基礎計算。如車輛並無公布零售價，則會按進口人申報的購入價加保險及運費及任何與購入及進口汽車部分有關的經紀或介紹費，並且參考有關汽車的市場價值而評稅。
  15. The basic principle of tax computation and exemption in valuing import equipment

    進口設備價值評估中稅項計免的基本原則探析
  16. A balancing charge can, however, arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong

    如在任何年度，變賣一項或多項資產的收入，超過此等資產所屬聚合組的合計遞減價值，則須徵收結餘課稅。
  17. Research and teaching : accounting and capital market, taxation and business strategy, corporate governance, business valuation, management accounting and management control

    主要研究和教學領域：經驗會計研究、國際稅務、稅務籌劃、高級管理會計、財務報表分析與企業價值評估。
  18. 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。
  19. In the case where the price of your vehicle is expressed in foreign currency, in calculating the taxable value, the opening indicative counter exchange selling rate published by the hong kong association of banks on the date of importation of your vehicle will be taken as the exchange rate of the foreign currency

    如你用外幣申報你的車輛進口價，在計算應課稅價值時，我們會以該車輛入口當日香港銀行公會所公布的外匯賣出參考開市牌價計算匯率。
  20. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
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