dividend tax
英 [ˈdɪvɪdend tæks]
美 [ˈdɪvɪdend tæks]
股利税，红利税；纯益税
双语例句
- Under the original scheme, businesses in SEZs were exempted from the minimum alternate tax ( MAT) on book profits and developers were exempted from payment of the dividend distribution tax ( DDT).
在原来的计划中，在经济特区的企业可免缴账面利润的最低替代税（MAT），开发商则可免缴股息分配税（DDT）。 - 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； - These three theoretical schools have different views on whether dividend tax should be cancelled or integrated with corporate tax.
这三种理论观点对现实税收政策是否废止股息税或者将公司所得税与股息税合二为一各有主张。 - 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 of2002 tend to have higher abnormal stock returns around the dividend tax cut event periods in2003.
实证结果不只证实股票收益在该事件周中变得较高，更显示在2002年付较低股利的公司在2003年的股利税率减免事件期间获得异常高的股票收益。 - The variety of dividend tax rate is one of the reasons that cause the variety of stock pricing; it also induces the arbitrage opportunities and additional trading around ex-date.
红利税率的多元化是引致投资者对股票估价差异性的原因之一，并且催生了现金股利除息前后的套利机会和增量交易。 - 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 - Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。 - The paper reviews the main content of the three schools and the relevant empirical evidence, and provides some suggestion on the reform of China dividend tax reform.
本文回顾了有关股息税的理论观点、相关实证检验以及世界主要国家的股息税改革经验，最后提出了针对中国股息税改革的建议。 - 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。 - Potential buyers were baffled by the prospect of having to pay Italian capital gains tax and dividend withholding tax, unusual for the Hong Kong market.
因为潜在投资者对于此次认购需向意大利缴税的问题感到困惑。 - 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。 - Optimal Control of Dividend Policy under Tax Rate Differences
税收差异影响下公司股利分配的最优控制研究 - Dividend Tax and Firm Value in China Market
中国市场股利税与公司价值研究 - Review of Stock B Market Impact of Integrated Income Tax on Capitalization of Dividend Tax
两税合一对台湾上市公司股利税资本化的影响 - Dividend double tax has its negative effect on the funding patterns, profit distribution and resource allocation for businesses.
股息重复征税对企业的筹资模式、利润分配和资源配置等方面都有不同程度的负面影响。 - An Analysis on the Double Dividend of Environmental Tax
环境税的倍加红利分析 - Accounting of interest; Dividend Tax and Firm Value in China Market
利息的计算；中国市场股利税与公司价值研究 - There are some trends such as reducing tax rate and simplifying methods in the reform of dividend tax in the world.
国外的股息所得税改革出现降低税率、简化计税方法等趋势。 - Thus, adjusting dividend tax is very important.
因此，调整股息所得税负担，就显得很重要。 - Dividend Tax System is always been one of the most interesting and controversial topics in the western academic world.
股息税制度一直是西方学术界非常热衷于研究，并且存在着很大争议的课题。 - There are two ways for the reform of dividend tax: revising methods of dividend tax and adjusting dividend tax rate. They have differences on the effect of adjusting capital costs of stocks, but the differences are not serious.
股息所得税改革的路径基本有优化方法和调整税率两种，它们在调整股票的资本成本方面有差异，但差异并不是很大。 - The rate of dividend tax is high.
股息所得税率偏高。 - There are two ways: one way is revising method of dividend tax, and using dividend partial inclusion method or imputation method to relief or eliminate the double taxation of dividend. The other way is reducing dividend tax rate to lower cost of stocks.
调整股息所得税的基本路径有两条：一是改革股息所得税方法，利用股息免税法和归集抵免法等减轻或消除股息的重复征税；二是调整股息所得税税率，直接降低股票资本成本。 - The dividend distribution tax generally cannot be deducted before the payment of corporate income tax, but interest is generally deductible in a pre-tax manner.
即股息是在税后分配的，一般不能在缴纳企业所得税之前扣除，而利息一般是可以在税前扣除的。 - Thus, reforming dividend tax becomes very important.
因此，改革股息所得税显得极为重要。 - Subsequent customer effect theory is that the dividend tax rate is higher than the capital gains tax rate, relaxation of the MM theory "revenue difference" hypothesis.
随后出现的顾客效应理论认为股利的税率要高于资本利得征收的税率，放宽了MM理论的税收无差异假设。 - Although the interest payments include withholding tax, it is generally lower than the dividend withholding tax, moreover, interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax.
尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。