The results show that: Firstly, the average tax rate of the dividend income is progressive among the different income groups. 通过实证分析发现:第一,股利所得税平均税率在城镇不同收入组之间都具有累进性;
Q: Is there any change to the tax rules that impose tax on dividend income? 问:新税法有没有改变对股息的征税规定?
Thirdly, the income redistribution effect of the dividend income tax is different due to different periods. 第三,股利所得税的收入再分配效应因时期不同而存在差异;
Instead, each generation acts as true custodian of the family's business, and most dividend income appears to go to philanthropic causes rather than on personal spending. 相反,每一代成员都真正担当起家族生意的监护者,而且大多数股息收入似乎都用于慈善事业、而非个人消费。
Occasional turnover, periodic takeovers and dividend income cause cash to rise, especially during ebullient markets when there is little to do. 临时换手、定期买入及股息收入均会造成现金累积,尤其是当市场情绪沸腾、却又没什么事可做的时候。
Cnooc's strong cash position and chopped dividend last year down to 36 per cent of net income, from the customary 40-ish, in a year of record oil prices led some to fear that the smallest of China's big three oil companies was preparing something drastic. 中海油强大的现金头寸和去年股息的缩减在油价创纪录的年份,惯常占净收益40%多的股息减少到了36%让一些人担心中国石油三巨头中的小弟将有某种惊人之举。
Withholding rates of taxes on investment income of dividend and interest, and on royalties income in Belgium will be lowered as provided for under the agreement. 根据协定,股息及利息的投资收入和特许权使用费收入的税率,均获降低。
The measure is named after Warren Buffett, the billionaire investor who has called for higher taxes on the wealthy after noting that he pays a lower tax rate than his secretary because of preferential tax treatment for capital gains and dividend income. 该规则以沃伦巴菲特(warrenbuffett)的名字命名,这位亿万富翁投资家呼吁对富人征收更高税率,此前他指出,由于资本利得和股息收入的优惠税收待遇,他支付的税率低于他的秘书。
Secondly, for urban residents, the Gini coefficient after dividend income tax is less than that before the tax, thus the dividends income tax narrow the income gap. 第二,城镇股利所得税的税后基尼系数小于税前基尼系数,即股利所得税具有缩小收入差距的作用;
Dividend exclusion for income tax 计算所得税时股息不予计列
The rise in foreign currency assets was due mainly to valuation gains on foreign currency investments, and interest and dividend income from foreign currency assets. 外币资产增加,主要是因为外币投资的估值,以及来自外币资产的利息及股息收入。
Fourthly, reducing the tax rate will weaken the income redistribution effect of dividend income tax. 第四,降低股利所得税率导致股利所得税的收入再分配效应减弱。
Both investments are still up substantially and will no doubt turn a solid profit in the long run, especially when dividend income is counted. 上述两笔投资仍明显升值,而且肯定能带来强劲的长期收益,尤其是把股息收入考虑在内。
US investors face the risk of lower dividend income and equity values should currencies in the Asia-Pacific region depreciate against the US dollar. 如果亚太地区的货币兑美元贬值,美国投资者就会面临红利收入和股权价值降低的风险。
It has become painfully apparent that this has put the dividend income of many investors at unnecessary risk. 一个越来越明显且令人痛苦的事实是,这种观点已经将许多投资者的红利收入置于不必要的风险之下。
Profit growth also accelerated, more than doubling from the first quarter to 10 per cent for ordinary profits ( operating profit plus interest and dividend payments and income from investments). 利润增速也在加快,企业的普通利润(营业利润加上利息、股息付款以及投资收益)比今年第一季翻了一倍,达到10%。
That said, dividend payments in Asia offer a more diversified income stream than in the US. 这就是说,较之美国,亚洲的红利支付提供了一个更为多样化的收入流。
In the trend of growing income gap, it has important practical significance to study the income redistribution effect of dividend income tax. 然而,在当今我国社会收入差距不断扩大的态势下,对股利所得税收入再分配效应进行深入分析,更具有重要的现实意义。
Choice of Dividend Policy from Income Tax Aspect 所得税视角下公司股利政策的选择
Abstract There exist some assignable problems on the taxes of dividend and investment in the income tax laws of both enterprises at home and foreign-invested enterprises. 在我国现行税法中,对股息、投资所得征税的规定,内资企业所得税法和外资企业所得税法中都存在着不可忽视的问题。
Dividend policy is a tactics concerning distribution of income, which involves various related interests. It will produce important influence to investor, market and listed company itself. 股利分配政策是关于收益分配的策略,它涉及到多方相关者的利益,对投资者、市场以及上市公司本身都会产生重大的影响。
This paper discusses the problem that noise trading behavior of investment fund managers and the dividend proportion of their income. 从行为金融的角度对基金经理的噪声交易行为及其薪酬中的分红比例问题进行了研究。
Income of the security investment fund includes interest income, dividend income and capital gain and loss. 证券投资基金的收益主要包括利息收入,股利收入和资本利得。
As the capital profit tax has not been imposed in our country, we need not choose the dividend policy by comparing the income tax for individual with capital profit tax. 在我国,由于资本利得税尚未征收,因此就不存在根据个人所得税与资本利得税之间的比较来选择股利政策的情况。
Rational guidance of dividend income allocation in listed companies 上市公司股利分配理性化引导
This irrational dividend income policy makes unfavorable influences to listed companies, investors and capital market. 这种非理性化股利政策对我国上市公司、投资者和资本市场均造成了极为不利的影响。
Based on the West mature capital market, scholars through empirical analysis, identify the dividend distribution policy factors, such as current income, company size, ownership structure, product market competition and so on. 基于西方成熟资本市场,学者们通过实证分析,识别出诸如当前收益、公司规模、股权结构、产品市场竞争等股利分配政策影响因素。
The dividend is that the listed company distributes the after-tax income for shareholders, and reflects the behavior and business performances of the listed company. It also has important influence on the fluctuations of image and stock price of the listed company. 股利是上市公司分配给股东的税后收益,反映上市公司的经营行为和经营成果,不仅影响上市公司的外在形象,而且与股票价格的波动也存在着密切联系。
Diversification of household financial assets will result in diversification of household financial assets income, such as interest income, dividend income, capital gains, insurance benefits and so on. 家庭金融资产的多元化,又会产生家庭金融财产性收入的多元化,出现利息收入、股息红利收入、资本利得和保险收益等等种类多样的财产性收入。