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;
Therefore, the exchange rate is a contradiction of a country in the dividend distribution and international competitiveness. 因此汇率就是一个国家在红利分配和国际竞争力这对矛盾上的体现。
Income-oriented investors are concerned with three aspects when assessing the long-term attractiveness of a country or sector: the scale of the universe of dividend-paying companies, the rate of dividend growth, and the price paid ( ie the current yield). 在评估一个国家或行业的长期吸引力时,收益导向型投资者会考虑3个方面:红利支付型公司所涉领域的大小、红利增长的速度以及所支付的价格(例如,当前的收益率)。
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。
A lower corporate rate would offset the harm of higher capital gains and dividend taxes. 更低的公司盈利税率会抵消由更高的资本收益和股息税带来的损害。
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。
The rate of dividend payout expresses the relationship of dividends and earnings during a certain period. 股利支付率表达的是某一特定时期股利与收益之间的关系。
This approach is not in need of determining the expected rate of return of investors or estimating future cash dividend, but the corporate historic and present assets value, thus overcoming the shortcomings of the traditional methods. 该方法不需确定投资者的预期收益率,也不需估计未来的现金股利,只需要知道公司历史的和现在的资产评估价值就可以对股票进行估值,从而克服了传统股票定价方法的缺陷。
A model of incentive effects of senior debt and junior debt is developed in the paper, in which both the rate of inflation and the rate of dividend yield are incorporated. 把通货膨胀率和红利支付率融入优先级债务和次级债务的激励效应模型。
Making use of model of present value of stock dividend, the paper deduces the inherent factors which influences P/ E ratio, growth rate of stock dividend and ROI requested by investors. 利用股票红利现值模型推导出影响市盈率的主要内在因素:股利成长率和投资者要求的投资报酬率。
Under condition that the interest rate of the riskless asset, the volatility rate and the dividend rate of stock index are nonrandom functions of time, the pricing formula of bull market reset call warrants is obtained by using Martingale and stochastic analysis methods. 在无风险利率、指数连续股利率、指数瞬时波动率为时间t的非随机函数的情形下,以鞅论和随机分析为数学工具得到了重设型牛市认购权证的定价公式。
On Optimal Coordination Rate of Light and Heavy Industry Here we study the optimal proportional reinsurance and dividend pay out of an insurance company. 轻重工业最优协调比例的研究本文将讨论保险公司的最优再保险和分红策略。
By analysing the affecting factors of dividend increasing rate, we construct the nonlinear dynamics model of dividend changing, and discuss all kinds of dynamical behaviors of dividend. 本文通过分析股利增长率的影响因素,建立了股利变化的非线性动力学模型;讨论了股利变化的各种动态行为;
American call option is generalized to the case where the riskless asset earns a time-dependent interest rate r ( t), a stochastic rate of return μ( t), a time-dependent dividend yield ρ( t) and stochastic volatility σ ( t). 讨论在无风险资产有依赖时间的随机银行利率、随机期望收益率、分红率以及随机的波动率下美式看涨期权的定价问题。
In order to demonstrate that the rate of inflation and the rate of dividend yield cannot be neglected in borrow-lend contracts. 说明了通胀率和红利支付率在实际借债合同中是不能被忽略的因素。
On the other hand, the relationship between the short debt ratio and profitability, rate of dividend is more remarkable; while the relationship between the long debt ratio and firm size, growth opportunity is more remarkable. 另一方面,短期负债比率与企业的盈利能力及股利支付率有更为显著的相关性,而长期负债比率则与企业规模及增长机会变量的相关性更为显著。
Applying the methodology of standardized crude rate is necessary to remove the impact of the age structure so that the standardized dependency ratio and demographic dividend can reflect the reality. 只有应用粗率的标准化方法,对劳动年龄人口的年龄进行标准化,消除年龄结构的影响,标化人口抚养比和人口红利,才更有可能反映实际。
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。
It suggests that the saving rate is at a high level in the period of demographic dividend, and this is helpful to improve the investment. Hence, the decrease of saving rates in an ageing society will reduce the capital returns. 分析认为,年青劳动力较多的人口红利期具有较高的储蓄水平,这将有助于投资水平的提高,而老龄化社会中储蓄率的下降将会引起资本收益的降低。