財產股利 的英文怎麼說
中文拼音 [cáichǎngǔlì]
財產股利
英文
property dividend-
There are many mechanics can be used, such as the preference share, the redeemable preference share, convertible preference share, the income bond, the anti - dilution clause, the protection against dilution, mandatory dividend, convertible preference bond, participating preference share, etc. however, in the contract freedom, some stakeholders, such as creditors, minority shareholders, suffer from significant information imperfections and negative externalities
原因在於，當公司向股東分配股票，包括股票股利、資本公積金轉增股本時，不會導致財產流出公司，不會減少對優先股股東和債權人的擔保財產，通常不會損害優先股股東和債權人利益，不會對優先股股東和債權人產生負的外部性。克服負外部性的機制之一是，通過程序強制，為第三方參加締約創造機會。M. e. tigar and m. r. levy ， op. cit. ， pp. 261 ， ff. cf. s. f. c. milsom ， historical foundations of the common law ( 2nd ed. ) ， butterworth & co. ltd. ， 1981 ， pp. 37ff
關于利用程序來鉆實體法的漏洞，使財產權從佔有向流通、交換方面轉化的事例，可以參見黃仁宇《放寬歷史的視界》 （允晨文化實業股份有限公司、 1988年） 125頁以下。M. e. tigar and m. r. levy ， op. cit. ， pp. 261 ， ff. cf. s. f. c. milsom ， historical foundations of the common law ( 2nd ed. ) ， butterworth & co. ltd. ， 1981 ， pp. 37ff. [ 52 ] id. ， pp. 271 - 272
關于利用程序來鉆實體法的漏洞，使財產權從佔有向流通、交換方面轉化的事例，可以參見黃仁宇《放寬歷史的視界》 （允晨文化實業股份有限公司、 1988年） 125頁以下。If a shareholder makes his capital contribution in cash, he shall deposit in full the amount of such cash capital contribution into a temporary bank account opened for the contemplated limited liability company ; if capital contribution is made in the form of tangible goods, industrial property, non - patented technology or land use rights, the appropriate transfer procedure for the property rights therein shall be carried out in accordance with the law
股東以貨幣出資的，應當將貨幣出資足額存入準備設立的有限責任公司在銀行開設的臨時帳戶；以實物、工業產權、非專利技術或者土地使用權出資的，應當依法辦理其財產權的轉移手續。Chapter seven expounds the concrete suggestion of sras in china, one of the characteristics of legal society is that court, as an independent, fair judicial organ can judge, distribute the benefits between civil bodies, the right of sars will make the shareholdeis defend their own benefits and that of the company, strengthen supervision system for share limited companies ; improve civil lawsuit it mainly contains the definition of the adjustable scopes of sras, set up the lawsuit system of preventing the abnormal sras, improve the lawsuit, train qualified judges in business law especially in company law, set up business court as soon as possible, choosing a special person in charge of such cases
給予投資者權益司法救濟的制度，就是公司法中的派生訴訟制約機制。由於公司股東比與公司有關的其他利益主體與公司的利益更加息息相關，因此，賦予股東訴訟代表提起權，對于回復公司財產損失、監督公司經營，起著捆敝激們用。本文第四部分從股東代蔚而的繃附月眈法理方面，對現實進行理論及學捏懈釋，同時也在回答「 k ldeggrtjllth ； ， 』 nmth xx 」 ik ng 。Dividend involves in cash dividend, stock dividend, debt dividend, property dividend etc., and other substitutes for, share repurchase
股利一般包括現金股利、股票股利、負債股利、財產股利等形式及股份回購等替代形式。" 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。Article 82 in the case of establishing a joint stock limited company by sponsorship, upon the sponsors ' full subscription in writing for the shares to be issued as prescribed in the articles of association, the sponsors shall promptly pay the share proceeds in full ; where tangible goods, industrial property, non - patented technology or land use rights are contributed in lieu of money, the property rights therein shall be transferred in accordance with legally prescribed procedures
第八十二條：以發起設立方式設立股份有限公司的，發起人以書面認足公司章程規定發行的股份后，應即繳納全部股款；以實物、工業產權、非專利技術或者土地使用權抵作股款的，應當依法辦理其財產權的轉移手續。I call those first - rate which are composed of treasures one possesses under one s hand, such as mines, lands, and funded property, in such states as france, austria, and england, provided these treasures and property form a total of about a hundred millions ; i call those second - rate fortunes, that are gained by manufacturing enterprises, joint - stock companies, viceroyalties, and principalities, not drawing more than 1, 500, 000 francs, the whole forming a capital of about fifty millions ; finally, i call those third - rate fortunes, which are composed of a fluctuating capital, dependent upon the will of others, or upon chances which a bankruptcy involves or a false telegram shakes, such as banks, speculations of the day - in fact, all operations under the influence of greater or less mischances, the whole bringing in a real or fictitious capital of about fifteen millions
凡是手中有寶藏，在法國奧地利和英國這種國家裡擁有礦產田地不動產，而且這種寶藏和財產的總數約為一萬萬左右的，我把他們叫作頭等富翁。凡是製造業或股份公司的大股東，負有某重任的總督，小國王公，年收入達一百五十萬法郎，總資產在五千萬左右的，就把他們叫作二等富翁。最後，凡是資產分散在各種企業上的小股東，靠他的意志或機遇賺錢，經受不起銀行倒閉的，經受不起時局急變的，財產的增減單純靠搞投機，受自然規律中大魚吃小魚定律的支配，虛實資本總共約莫在一千五百萬左右的，我稱他們為三等富翁。Our results indicate that the cash flow statement have comparable, in some instance, greater relevance than the other financial statement across different contexts, which include evaluating liquidity, solvency, ability to pay dividends and quality of net income, highlighting differences between net income and final cash balance, predicting financial distress and predicting the time and amount of future cash flows
結果表明，現金流量表在許多決策背景下可以與利潤表和資產負債表相媲美，而在以下決策背景下，現金流量表的評級大大高於其他兩張報表：評價流動性，評價短期償債能力，評價支付股利的能力，評價爭利潤的質量，突出凈利潤與現金餘額之間的差異，預測財務危機，以及預測未來現金流量的金額與時間。The property of the cooperative stock enterprises includes three portions : chattekrights and benefits
股份合作企業的財產包括物、權利和利益三大部分。Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options
根據股利的形式，股利分配的方式，通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利，以及股利選擇權。根據用於股利分配的價值的來源不同，可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。The third chapter, analyzing the property right relationship between the main state property right of private assets - enterprises " property and state, comparing the different understanding of the division theory of enterprises " property right and operation right in eastern and western countries, gets the conclusion that state can be titled with the collective property of enterprise, and the enterprises itself ( legal person ) can be titled with the concrete property, but, the author wants to mention that : the division theory is not the appropriate method to resolve the problem
第二章在將私權的本質由主觀權利擴展至形式私權的基礎上，論證了主要的國家公產所有權? ?公用物上的國家所有權的私權性，進而提出公用物的歸屬關系與其公用性質的設定與維持關系是不同的，可分離的。第三章通過比較企業所有權與經營權分離理論在東西方的不同理解，提出應區分國有獨資企業與國家持股公司中兩權分離的不同內涵，從而提出國家對兩種企業財產取得所有權的不同內涵。This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。The paper think that the ground of corporation personality denial contains shortage of corporation capital, avoidance of law with corporation personality denial, avoidance of contract engagement and tort debt with corporation personality denial, confusion of assets and business between corporation and partner
將適用場合歸納為四種情形:公司資本顯著不足;利用公司法人格規避法律;利用公司法人格迴避契約義務或侵權債務;股東與公司的業務及財產混同。Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent
二、勞務報酬所得，特許權使用費所得，利息、股息、紅利所得，財產租賃所得和其它所得，適用比例稅率，稅率為百分之二十。Corporate division is an important method for improving management efficiency and optimizing organizing structure of company. it will aslo bring negative effect to the minority stockholder, creditor, especially it is exercised in the conversion of state - owned enterprises. in the process of conversion, stakeholders may have the heavy losses because of the unfair corporate division. so it is an important task for company law to protect the stakeholder ' s interests in division. our state also proscribes the protection of the stakeholder, but there exit a lot of problems in the clause of company law
公司分立具有提高公司經營專業化水平、降低內部管理成本等效率價值，成為公司組織再造的重要手段，而分立的結果會使公司在人格、財產、權利義務等許多方面發生深刻變化，給公司經營與發展造成重大影響，使作為利害關系人的中小股東、債權人受到較大影響，其利益有被侵害的危險。With the rural urbanization and sharing - system - company reformed from village - enterprise, the standard collective property rights is on its road, economically and legally
其外在表現為鄉村企業的股份制改造，在此基礎上建立了現代經濟與法律意義上的集體性財產權利。In this article the category stated like : during the process of transforming the national corporations into companies, the nation relinquished the ownership of the corporations originally enjoyed, and started to take it as stock ownership, in that it started to enjoy as rights as an outsider, and the corporations started to own a independent ownership being legal persons, which is a legal system of becoming a real independent subject of market
本文將國有股權制度的概念表述為： 「在國有企業的公司化改制過程中建立起來的，以股權規則為中心來調整國家與企業之間財產權利關系的一種法律制度。它將具體形態的國有資產通過評估摺合成抽象形態的國有股本，通過對抽象的國有股份的有效經營來使國有企業的效益得到提高。分享友人