corporation tax rate 中文意思是什麼
corporation tax rate
解釋
公司稅稅率- corporation : n. 1. 團體；協會，公會；法人；（市）自治體。2. 〈美國〉（股份有限）公司 （＝jointstock corporation）。3. 〈口語〉（凸出的）大肚子。
- tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
- rate : n 1 比率，率；速度，進度；程度；（鐘的快慢）差率。2 價格；行市，行情；估價，評價；費，費用，運費...
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Several small companies has gone to the wall since the government raised the rate corporation tax
自從政府提高公司稅率以來，已有好幾家小公司倒閉了。 -
All taxpayers are subject to the same corporation or unincorporated business tax rate irrespective of their residential status
所有的納稅人，不論其居住地或注冊地，一律按法團或法團以外的人士的稅率納稅。 -
In the first place, the imperfect legal and other related system have greatly held back the development of the corporation bond development in china. for example, " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond, credit rating and the supervise mechanism. in the second place, the management system of the corporation should be improved greatly. for instance, the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high. in the third place, the lower flowing flexibility of the enterprise bond is also a factor
第一，本文認為相關的制度和配套法規不完善制約了我國企業債券市場的發展，如1993年頒布的《企業債券管理條例》 、對企業債券征利息所得稅、信用評級制度的缺陷、市場監管機制不完善；第二，公司法人治理結構不健全制約我國企業債券市場發展如，代理人掌握控制權、控制權轉讓存在障礙、企業自身資產負債率過高；第三，企業債券的低流通性制約了我國企業債券市場的發展；第四，缺乏機構投資者參與制約了我國企業債券市場的發展。
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