Optimal Control of Dividend Policy under Tax Rate Differences

Analysis of Depreciation of Fixed Assets Accounting and Tax Law Differences

固定资产折旧会计与税法差异的分析

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With the agreements on trade in goods and services signed, how to solve the problem that the tax differences impeded the flow of resource and how to coordinate tax between China and ASEAN, become a problem which need to be resolved urgently.

随着各种货物贸易协议，和服务贸易协议的签订，如何解决由于税收差异阻碍资源的自由流动问题，如何进行中国&东盟自由贸易区的税收协调，便成为一项迫切需要解决的问题。

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Because FDI is significant to the development of a country's economy, all countries, especially developing countries, generally utilize tax differences, namely formulate tax preference policy to attract FDI.

由于FDI对一国的经济发展具有重要意义，各国尤其是发展中国家普遍利用税收差异，即制定税收优惠政策来吸引FDI。

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With the removal of internal migration restrictions in the European Union in1992, Europeans have become more sensitive to tax differences between countries.

1992年，随着欧盟内部人口迁移限制的解除，欧洲人对于国家间税收的差异变得更加敏感。

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So the most interesting ideas such as finally merging the national insurance and income tax systems, or making deeper cuts to corporation tax have to be deferred to the future, when they might be affordable.

因此一些最有意思的想法，诸如将国民保险和所得税系统合二为更大幅度地降低企业税，都只能留待未来财政状况允许时再议。

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Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with the definition of the account elements on assets and liabilities.

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关资产和负债会计要素的定义。

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The cost estimate of tax deferred items can be implemented to measure loss interests by either the revenue forgone approach or present value approach.

对税收递延项目的成本估算，可以按收入放弃法原理计算损失的利息，也可以考虑引入现值法的做法。

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The exemption, remission or deferral specifically related to an export, of a direct tax is a prohibited subsidy, with an exception that appropriate interests are charged on the tax deferral.

免除、减免或递延专门与出口产品有关的直接税就是禁止性补贴，但是有一个例外，即如果递延纳税是要缴纳适当的利息或滞纳金的话就不算补贴。

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Complications arise due to tax deferral using foreign subsidiaries and opportunities for tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换。

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And you're taking advantage of the matching and the tax deferral that those all provide.

你可以利用该计划提供的共同缴费和税务延迟条款。

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Also, by eliminating the tax deferral incentives for corporations to relocate production overseas, we can mitigate government complicity in aiding offshoring.

而且，通过取消导致企业将生产移至海外的延期纳税措施，我们能够减少政府在支持外包政策上的复杂性。

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The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this law.

农业税、牧业税、耕地占用税、契税的征收管理，参照本法有关规定执行。

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Specifically, land acquisition tax can establish the deed tax, inheritance and gift tax of two types of taxes.

具体地讲，土地取得税设契税、遗产和赠与税两个税种。

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The major tax incentives for R& D expenditures have positive effect because it can be tax deductible.

而税收优惠政策主要对研发经费支出产生正向作用，因为它可以进行税前抵扣。

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Based on a combination of actual situation of the real estate and input-output tables, the nominal tax rate of VAT can be interpreted by tax increases and deductible effects.

本文利用投入产出表和统计年鉴相关数据，在结合房地产业实际的基础上，将名义税负分解为税率带来的增税效应和抵扣带来的减税效应，并对房地产业中间投入水平进行重构。

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In a report published in June, it said nine countries still did not expressly prohibit companies from accounting for bribes as a tax-deductible business cost.

该组织在6月份公布的一份报告中表示，有9个国家仍没有明令禁止公司将贿赂费用列为可抵税的经营成本。

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With his own three kids, he gave them each$ 10000 a year －－ the tax － deductible limit －－ at Christmas.

对自己的3个孩子，巴菲特在每年圣诞节时给他们每人1万美元作为一年的花销--免征所得税收的最低限度。

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So how to choose a proper enterprise capital structure is to make a tradeoff between tax deductible benefits and financial costs. Firstly, this thesis makes a brief summary of all the previous related researches, and obtains some enlightenments of the relationship between capital structure and taxation.

本篇论文首先对前人的研究成果做了简要的总结，从中得到了关于资本结构与税收关系的启示。

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The comprehensive consideration obtained the carbon tax deductible goods after tax, the balance of10% of the subsidies to agriculture and animal husbandry and forestry sector, 90% to pay personal income tax ( ie Option VII) for the best carbon tax policy.

综合考虑后，得出碳税抵扣货物税后，余额10%补贴农牧及林业部门，90%支付个人所得税（即方案七）是为最佳的碳税政策。

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Remarks: Donations of HK$ 100 or above are tax deductible with official receipts which will be mailed out individually.

备注：捐款港币一百元或以上可凭收据申请减免税项。收据将另行寄出。

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