tax effects造句

• The analysis of the tax effect of modigliani - miller model
  模型的税收效应分析
• Discussion on tax effect during inflation
  新兴市场国家通货膨胀目标定位与目标偏离问题研究
• Tax effect and tax policy of promoting circular economy
  促进经济循环发展的税收效应与对策选择
• The last section is concerned with tax effect on dividend policy
  论文的最后一章探讨公司股利抉策的税收效应。
• Tax effect accounting method
  纳税影响会计法
• In the third section , i examine tax effect on corporate capital structure decisions
  第三章研究公司资本结构决策的税收效应。
• Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly
  所得税会计处理方法主要分为应付税款法和纳税影响会计法。
• It is generally considered that taxes parable method follows cash basis , but tax effect accounting follows
  一般认为，应付税款法遵循了收付实现制，而纳税影响法则遵循的是权责发生制。
• E - business leaders should stay up - to - date on the relevant tax laws and make sure that tax effects are always considered before strategic or operational decisions are made
  电子商务企业的领导者们熟知有关的税法，而且要保证在制定策略和进行操作之前，首先要考虑的应该是税收问题。
• 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。
• In addition , this section makes an overall comprehensive analysis of and comments on the theories in the field of the tax effect on financial policies , then , summarizes the general development of the theories , and finds out the latest development of the research
  全文由四章组成。第一章首先系统回顾和评述西方有关公司财务政策税收效应的研究文献，在此基础上提出了本文的研究框架和目标，最后总结了本文的主要贡献。
• 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
  因此本文结合中国股票市场的特点，在对变量选择方法进行一定的修改后，采用了elton和gruber ( 1970 )的方法和模型对我国股票市场的除息日股价行为进行了实证研究。
• 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实质的基础上，界定了股利政策的内涵，接着研究公司所得税、个人所得税和资本利得税对公司股利政策的影响，最后建立了公司股利决策税收效应的一般均衡模型。
• 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
  应用现代资本资产定价理论，本章首先回顾了mm的资本结构无关理论，接着讨论公司所得税、个11 k司财务政策的税收效应研究人所得税和资本利得税对公司资本结构的影响。
• 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
  对红利征收所得税影响投资者我国股利政策税收效应的实证研究的实际收入，投资者因此需要更高的期望收益以弥补税收带来的损失： （ ）股利所得税对股票除权日和股利支付月份的期望收益率影响明显，但对年期望收益率的影响没有得到证实； （ 3 ）股利发放期间，除了税收的影响作用外，还有其他因素对股票的预期收益率产生影响。
• 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，笔者认为：应付税款法与纳税影响会计法都遵循了权责发生制，两者的主要区别在于，应付税款法是以税收法规为主导来处理所得税会计问题，而纳税影响会计法则是以会计法规为主导来处理所得税会计问题。
• In this paper , employing brennan ' s aner - tax capm , the author conducts an empirical study on whether there is tax effect on dividend po1icy in china . the sampie contains 67l stocks that pay out dividends in june and july from 2000 to 2002 . in addition , the author studies the ex - dividend day stock price behavior using the same samp1e
  本文采用brennan的税后capm ，结合中国目前的现实状况，以中国沪、深两市共671只股票作为样本，利用2000年、 2001年、 2002年6 、 7月份样本股票派发现金股利及股价市场表现的有关数据，进行参数估计和假设检验；此外，本文还针对现金股利发放除权日期间的股票价格行为进行了分析。
• 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
  除息日股价变动的税负效应模型和税收客户群效应都是以交易主体的长期投资为前提，而中国股市交易主体以短线投资为主，具有很大的投机性，这是我国股市不存在税收客户群效应的主要原因。
• The paper analyzes the main characters and problems of china ' s corporations ' capital structure , discusses the tax effect on the corporations ' capital structure by mm theory , and finally proposes to use tax policy to reduce financing form banks and develop bond markets in order to perfect corporations ' capital structure and improve the corporate governance
  摘要本文分析中国企业资本结构的基本特征及其所产生的问题，结合mm定理讨论税收对企业资本结构的深刻影响，提出应积极运用税收政策，降低中国企业银行货款融资比重，努力发展企业债券市场，以优化企业资本结构，改善企业治理机制的相关建议。
• On the basis of the review of the capital asset pricing model , brennan ( 1970 ) modei on after - tax capital asset pricing theory is introduced . then , i establish an after - tax capital asset pricing model based on specific taxation in china . the theory in the section lays the foundation of the proof of the theory in the next two sections , which discuss the tax effects on capital structure and dividend policy
  从没有税收的标准capm出发，介绍了考虑股利所得税与资本利得税之间差异的brennan模型，并探讨由股利归属制引起的股利与利息之间的税收差异以及利息与资本利得之间的税收差异对资本资产定价模型的影响，最后，建立基于我国税收制度背景的税后capm 。