tax effect 中文意思是什麼

tax effect 解釋
征稅效應
  • 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...
  • effect : n 1 結果。2 效能，效果，效力，效應，作用，功效；影響。3 感觸，印象；外觀，現象。4 旨趣，意義。5 ...
  1. Analysing the economic domino effect of government ' s anti - tax evasion

    分析政府反偷稅的經濟效應。
  2. Domino effect of economic growth in the tax policies for multi - national companies

    跨國公司稅收政策的經濟增長效應
  3. 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。
  4. In this model, we discuss the effect of tax policy on economic growth on the condition of market competitive equilibrium. two chief conclusions are drawn : firstly, when the government has carried out steady tax policies, for consumers there exists unique optimal capital stock path along which economy can grow sostenuto and steadily ; when the tax path given by the government converge to some constant tax rate, there still exists one capital stock path which can make the whole economy grow gradually and converge evenly to the optimal state. secondly, the optimal tax path has turnpike property

    在該模型中，我們討論了在市場均衡條件下，稅收政策對經濟增長的影響，得到兩個主要結論：一、當政府實行穩定的稅收政策時，消費者存在著唯一的最優資本存量路徑，沿著此路徑經濟能夠持續平穩並且最優地增長；當政府給定的稅收路徑不穩定但能收斂到某個常值稅收率時，此時也存在一條資本存量路徑，它能使整個經濟漸近平穩地增長，並且最終收斂到最優狀態。
  5. In the third section, i examine tax effect on corporate capital structure decisions

    第三章研究公司資本結構決策的稅收效應。
  6. After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china

    應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。
  7. It is generally considered that taxes parable method follows cash basis, but tax effect accounting follows

    一般認為，應付稅款法遵循了收付實現制，而納稅影響法則遵循的是權責發生制。
  8. This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue, but its fair - promoting effect is much more obvious in disbursing than in collecting

    本文力求在以下幾個方面有所創新： （ 1 ）認為我國稅種收入過度依賴流轉稅的主要原因是制度創新力度不夠； （ 2 ）認為制度創新是推動發達國家所得稅從弱到強的主要原因，提出我國稅種結構優化需要在制度上大膽創新； （ 3 ）提出根據各個稅種的特性，流轉稅和所得稅的主要功能應有所分工； （ 4 ）流轉稅和所得稅的改革應雙管齊下，以漸進的方式改革流轉稅，以突變的方式改革所得稅，分工協作，優勢互補； （ 5 ）提出稅收的主要功能是籌集收入，稅收在徵收環節在促進結果公平方面效果甚微，稅收在支出環節更能有效促進結果公平。
  9. 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。
  10. Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly

    所得稅會計處理方法主要分為應付稅款法和納稅影響會計法。
  11. Tax effect and tax policy of promoting circular economy

    促進經濟循環發展的稅收效應與對策選擇
  12. 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。
  13. The tax effect on ex - dividend day behavior of common stock predicts that ex - dividend day price ratio can be used to estimate marginal tax rates in china. the tax clientele effect of mm holds that each firm is assumed to have a body of stockholders who find its dividend policy optimum

    因此本文結合中國股票市場的特點，在對變量選擇方法進行一定的修改後，採用了elton和gruber （ 1970 ）的方法和模型對我國股票市場的除息日股價行為進行了實證研究。
  14. Tax effect hypothesis and the tax clientele hypothesis are based on the assumption that the marginal stockholders are primarily long - term investors, but short - term traders dominate china ' s stock markets. since tax exemption for capital gain is not a major consideration in chinese investor ' s decision, we suggest levying, tax on capital gain at appropriate time

    除息日股價變動的稅負效應模型和稅收客戶群效應都是以交易主體的長期投資為前提，而中國股市交易主體以短線投資為主，具有很大的投機性，這是我國股市不存在稅收客戶群效應的主要原因。
  15. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
  16. Discussion on tax effect during inflation

    新興市場國家通貨膨脹目標定位與目標偏離問題研究
  17. Firstly, i probe into the nature of the corporate dividend policy. then, how the corporate income taxes, personal income tax and capital gains tax affect the corporate dividend policy are considered interactively in the study. a general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section

    首先在深入分析股利政策實質的基礎上，界定了股利政策的內涵，接著研究公司所得稅、個人所得稅和資本利得稅對公司股利政策的影響，最後建立了公司股利決策稅收效應的一般均衡模型。
  18. The analysis of the tax effect of modigliani - miller model

    模型的稅收效應分析
  19. Tax effect accounting method

    納稅影響會計法
  20. Based on the specific tax system in china, the article focuses on the tax effect on corporate financial policies. it ' s divided into four parts. in the first section, the paper reviews a great deal of relevant literature documented in journals home and abroad

    本文以稅收與財務政策之間的關系為研究主線，在學習、總結和吸收國外相關研究成果的基礎上，結合我國稅收制度，研究和探討公司財務政策的稅收效應。
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