dividend tax 中文意思是什麼

dividend tax 解釋
純益稅
  • dividend : n. 1. 【數學】被除數 opp. divisor。2. 紅利，股息；利息；（破產時清算的）分配金。3. （一般的）份兒；報酬。
  • 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...
  1. Among the internal and external factors concerning dividend policy, the tax advantage of capital gains over dividend income is an important one that should affect both corporate considerations and investors " demand for dividends

    在與股利政策有關的諸多內外因素中，稅收效應是影響股利政策的重要因素之一。自從1967年farrar和salwyn提出稅差理論以來，有關股利政策稅收效應的理論和實踐研究得到了深入拓展。
  2. While the spearman ' s rho correlation coefficient between the dividend yield and ex - dividend price ratio is positive, but not statistically significant at 5 % level. so the ex - dividend day price ratios do not provide much evidence in support of dividend tax clienteles

    而1995 - 2000年股價變動股利比與股利率的相關系數為正，但是相關性不顯著，因此中國深市不存在稅收客戶群效應。
  3. Defining the event week around the announcement of the tax relief act, we examine the dividend tax cut effect on stock prices in the united states

    將減輕賦稅法案宣布該周定義為事件周，我們檢視股利稅率減免對美國股價所造成的影響。
  4. Actually, there was a lot of discussion today regarding various different types of taxes. new taxes for example capital gain tax, progressive tax or dividend tax and indeed they have raised a number of questions as well as concern about the gst

    另外，社會與議員都就各種建議，譬如累進稅資產增值稅股息稅，或者對于商品及服務稅有些甚麼憂慮有些甚麼疑慮等，其實正好表示了這個事項是有繼續討論的需要。
  5. The empirical evidence not only supports that the stock returns are higher during the dividend tax cut event week, but also suggests that firms paying lower dividends in the year of 2002 tend to have higher abnormal stock returns around the dividend tax cut event periods in 2003

    實證結果不只證實股票收益在該事件周中變得較高，更顯示在2002年付較低股利的公司在2003年的股利稅率減免事件期間獲得異常高的股票收益。
  6. For this purpose, our country took a series of measures like deducting the dividend tax, providing the stock traders re - loans, etc. but the fading stock market remained the same. some scholars suggest loosing the current sound monetary policy, using the monetary transmission theory in western economics to analyze the relationship between money supply and the security market, in order to find a solution to this problem

    我國股票市場從2001年以來經歷了四年多的大熊市，面對萎靡不振的股票市場，部分學者建議適當放鬆目前穩健的貨幣政策，用西方經濟學中的貨幣傳導理論來分析貨幣供給量與股票市場的關系，找出解決問題的方法。
  7. The following conclusions are summarized from this empirical study ; ( l ) the " expected pretax monthly returns of stocks are positively correlated to dividend yields. investors need higher pretax raturns to offset the disadvantages of dividend tax, ( 2 ) the effect of dividend tax is significant on ex - dividend - day and monthly yield, but the tax effect on yearly yield is not confirmed, ( 3 ) there are other factors affecting stocks " expected returns besides tax during the ex - dividend days

    對紅利徵收所得稅影響投資者我國股利政策稅收效應的實證研究的實際收入，投資者因此需要更高的期望收益以彌補稅收帶來的損失： （ ）股利所得稅對股票除權日和股利支付月份的期望收益率影響明顯，但對年期望收益率的影響沒有得到證實； （ 3 ）股利發放期間，除了稅收的影響作用外，還有其他因素對股票的預期收益率產生影響。
  8. Investors who hold stocks with high dividend yields should be in low tax brackets relative to stockholders who hold stocks with low dividend yield. studying the relationship between dividends and stock price movements during 1995 to 2000, we find the average of the ex - dividend day price ratio is less than one

    對1995 - 2000年數據的研究結果表明，股價變動與股利比的均值小於1 ，得出除息日股價相對于股權登記日收盤價下跌幅度小於每股現金股利。
  9. Dividend withholding tax is charged by the respective local government

    股息預扣稅由當地政府徵收。
  10. Dividend withholding tax

    股息預扣稅
  11. Note : the roc ' s withholding tax rate on dividends, interest, and royalties payable to a non - resident is 20 %, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals

    注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外國人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。
  12. Note : the roc ' s withholding tax rate on dividends, interest and royalties payable to a non - resident is 20 percent, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals

    注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。
  13. Corporate dividend policy mainly focus on how to distribute profit after tax

    摘要股利政策主要討論企業稅后利潤如何分配的問題，是企業的一項重要決策。
  14. The last section is concerned with tax effect on dividend policy

    論文的最後一章探討公司股利抉策的稅收效應。
  15. This article describes the implication, approaches ( establish direct conduit companies, stepping stone conduit companies and low - dividend controlling companies ) and dangers of abusing international tax agreement. it distinguished the abuse of international tax agreement from the general avoiding tax ways. it posted abusing international taxation brought about many negative infections on international economy and chinese economy

    本文通過介紹濫用稅收協定的含義，常用方式（建立直接導管公司、腳踏石公司及直接利用雙邊關系設置低股權控股公司）及其危害，使濫用稅收協定的國際避稅方法從一般的國際避稅方法當中區別開來，揭示了濫用稅收協定給世界經濟進而給我國經濟帶來的種種負面影響。
  16. The two categories have different directions. the dividend based on traditional finance is based on efficient market hypothesis. the dividend based on behavioral finance lead the psychology into the theory to explain the dividend policy 。 the dividend policy based on emh ( the efficient markets hypothesis ) face puzzle : 1 dollar cash dividend has no difference with 1dollar capital gain, in fact the investor pay no attention to the listed firms which do not distribute dividend. why so many listed firms make the decision to distribute dividend even cash dividend is taxed by 20 % and stock dividend is exemption from tax. why the price of the stock rise when the company make the decision to distribute dividend. the dividend policy based on emh do not rationally explain the puzzle of dividend

    通過尋求西方傳統和現代股利理論的研究軌跡，本文認為公司股利理論體系可以劃分為基於標準金融學的股利理論和基於行為金融學的股利理論兩大類。兩者的研究出發點和研究角度各有不同。標準金融學的股利政策理論是建立在有效市場假說和理性經濟人基礎之上的，而股利行為理論則引入社會學和心理學等學科的研究成果來闡釋和論證股利政策，從微觀個體的行為以及產生該行為的更深層次心理、社會動機來解釋、研究和預測個體心理決策程序對股利政策的影響以及如何運用心理學和金融原理來改善決策行為。
  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. The deeming provisions will not impose any new tax and will not be invoked in respect of offshore profits, capital gains or dividend income, which are and will remain tax - exempt in hong kong

    推定條文不會帶來任何新的稅務負擔，亦並非向海外利潤資本性收益或股息收入徵稅。這些收入現時均獲豁免繳稅，將來亦不會改變。
  19. Hong kong has one of the world s most active and liquid securities markets. there is neither control over capital movements nor capital gains or dividend income tax

    香港擁有全球最活躍及流動性最高的證券市場之一，對資金流動不設限制，也沒有資本增值稅或股息稅。
  20. China s leading electronic consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl today announces that in the year ended september 30, 2001, the group recorded a profit before tax of hk 8 million on a turnover of hk 661. 6 million. the board of directors does not recommend the payment of a final dividend

    國內主要電子消費產品及零部件生產商新威國際控股有限公司香港聯交所： 58新加坡證券交易所： sihl公布，于截至二零零一年九月三十日止年度內，集團錄得營業額661 ， 622 ， 000港元，除稅前溢利為8 ， 044 ， 000港元。
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