tax effect
英 [tæks ɪˈfekt]
美 [tæks ɪˈfekt]
网络 税收效应; 税负影响; 税负效应
双语例句
- The second one describes the tax effect of priority and public law claims.
其次阐析了税收优先权与公法债权的效力位序。 - Under-drilling is calculated on the maximum theoretical burden. Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis
底部钻凿是按最大理论抵抗线计算。敏感性分析中税抵效应的理论研究 - Due to different investors having different tax rate, whether there is tax effect in the bond market is an important issue.
通过实证比较分析，发现我国银行间债券市场收益率曲线存在税收效应。 - Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis
敏感性分析中税抵效应的理论研究 - This "tax" effect may be all the greater because the global economy is weak.
此“税收效应”可能会由于全球经济疲软而被放大。 - If you split the loss evenly over the three years, the pure tax effect of the crisis makes up some 3 per cent of gross domestic product for three years running.
如果你将这些资金缺口平均分配到今后3年，危机带来的单纯税收影响，将连续3年占到国内生产总值（gdp）约3%。 - And different treatment to timing difference leads to two different accounting method: tax payable method and tax effect accounting method.
由于对时间性差异处理的不同，所得税会计产生了两种不同的方法：应付税款法和纳税影响会计法。 - Available suggestions is to be made about the current individual income tax system based on the national situation and experience we learn from others in order that the system may play an more effective role in adjusting and improving tax effect as well as economy effect.
借鉴经验，结合我国国情，提出对我国个人所得税制改革的建议，使我国的个人所得税更好地与国际接轨，在分配收入上起更好的调节作用，提高税收效率和经济效率。 - Finally, its research conclusion is not uniform. The research estimates the corporate income tax effect on Chinese listed company 'financing structure.
通过实证分析中国上市公司的实际企业所得税率和考虑税竭耗的非债务税蔽（解释变量），可解释所得税对上市公司融资结构变量（被解释变量）的影响。 - This article mainly discusses the tax and finance in the investment of enterprise, introduces Neo-Classi-cal Theory about investment, the mechanism of tax effect on investment and the specific tax analysis of investment.
本文围绕企业投资活动中的税收理财，介绍了新古典投资理论、税收对投资的作用机制及投资活动的具体税收分析。 - Therefore, this paper attempts to probe Chinese taxation and law, in the viewpoint of foreign investors, to discuss the possible tax planning based on the characteristics in tax category, and the tax effect implied in foreign owned enterprises.
本文尝试以外商的角度去了解中国的税法、法规，从税种的特征探讨外商可以作出的税收筹划，以及入世对外资企业税收筹划的影响。 - The Analysis of the Tax Effect of Modigliani-Miller Model
基于MM模型的税收效应分析 - Based on the specific tax system in China, the article focuses on the tax effect on corporate financial policies.
本文以税收与财务政策之间的关系为研究主线，在学习、总结和吸收国外相关研究成果的基础上，结合我国税收制度，研究和探讨公司财务政策的税收效应。 - A general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section.
该模型的提出为第三、第四章研究公司资本结构和股利政策的税收效应提供了理论基础。 - In the last part of this dissertation, the author, employing method of multiple linear regressions, performs an empirical research of a sample of 27 enterprises and their partnerships in Chinese security business, and finds reasons to choose method of tax effect accounting.
最后，本文采用了多元回归的方法，对我国证券市场上采用了纳税影响会计法的27家企业及其配对企业进行了实证研究，从而找出企业使用纳税影响会计法的契约动因。 - A Research on Tax Effect of Corporate Financial Policies
公司财务政策的税收效应研究 - An Empirical Study on Tax Effect of Dividend Policy in China
我国股利政策税收效应的实证研究 - Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income.
公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。 - Explanation of "Press for Tax Effect" in Tax-fee Reform in Institutional Economics& Base on on-the-spot Investigation in Anhui Village
税费改革中逼税效应的制度经济学解释&基于安徽农村的实地调查 - Discussion on Tax Effect during Inflation
通货膨胀时期的税收效应解析 - The tax effect of enterprise distribution profits is relevant with the mode of pay dividend distribution and salary distribution.
利润分配对企业边际税率的影响则与薪酬分配方式和股利分配方式的选择有关。 - The fifth part does some theoretical analysis on more fundamental problems in the process of tax reform. From the view of the optimization effect in the tax system transition, it discusses the green tax effect in optimization process of green tax.
第五章对绿色税制改革过程的一些深层次问题进行了理论分析，从绿色税收在整个税收制度变迁中的优化作用角度分析，探讨绿色税在税制优化过程中的作用。 - The second part focuses on the analysis of tax policy, including tax effect on the economic growth and the theory of taxing to thedevelopment of productive service.
第二部分重点研究税收政策对生产性服务业发展的作用原理，主要包括研究经济增长税收效应研究以及分析政府征税对生产性服务业发展的作用原理。 - Second, this article describe tax effect of capital structure from the view of events study ( 2008 tax imputation tax policy changes) and the panel data regression study.
第二，本文从面板数据回归和事件研究（2008年两税合一的税收政策变化）两个角度研究了企业所得税对资本结构的影响。 - Danyang city through the turn of the Inland Revenue Department for collection of high-income individual income tax effect of the implementation of tax policy research, analysis of its revenue in the implementation of the policy reflected the positive and negative effects and why.
转而通过对丹阳市地税局对高收入者征收个人所得税的税收政策执行效果的研究，分析了其税收政策在执行中表现出来的正负效应及其原因。 - The tax effect of corporate capital structure is relevant with the cost of equity investment, debt financing costs and investment income.
资本结构对企业边际税率的影响与企业权益投资成本、负债筹资成本、投资收益有关。 - Many Western scholars also took this opportunity to study the tax effect of capital structure, and resulted in a lot of classic literature.
西方很多学者也以此为契机，对资本结构税收效应理论有了深入的研究，并取得了丰硕的成果。 - Combined with the existing Western theoretical and empirical research, the paper selected the marginal tax rate as the proxy variables of the capital structure, which more accurately described the tax effect of capital structure.
结合西方现有的理论和实证研究，本文选取边际税率作为资本结构的代理变量，更准确的反应了资本结构的税收效应。 - Secondly, the paper concerns about the interaction between the tax rate and other explanatory variables on FDI, and thinks that the tax effect is constrained by the size of the exogenous economic variables.
其次，文章关注税率与其他解释变量之间的交叉关系对FDI的影响，认为税率效应的大小受到外生经济变量的制约。 - But the results may be undesirable. First, the loss of efficiency brought by the tax distortions cannot be ignored. Secondly, in the imperfect market environment, the tax effect is likely to be not significant.
首先，不能不考虑税收扭曲性所带来的效率损失；其次，在不完美的市场环境中，税收效应所产生的政策效果也可能并不显著。