1、

Over-Saving, Compulsory Saving and Tax-Bond Issue

自愿储蓄、强制储蓄和税收-债券发行安排&三种社会保障机制的比较研究

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2、

Outside the system of the old-age insurance, the main methods of solving the Implicit Pension Debt have realizing state-run assets, adjusting expenditure structure of finance, levying old-age insurance tax and issuing approval bond.

养老保险体制外解决隐性债务的主要方法有变现国有资产、调整支出结构、开征养老保险税和发行认可债券。

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3、

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。

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4、

The author believes that the listed corporations should take full advantage of the tax offset effect and financial leverage function of corporation bond financing to optimize their capital structures, and then proceed to maximize their market values.

上市企业应充分利用企业债券融资的抵税作用、财务杠杆作用,实现企业资本结构最优,进而实现企业市场价值最大。

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5、

The economic downturn means the tax take for the fiscal year to March will be only around y37000bn, far less than originally budgeted, while new bond issuance is expected to reach around y53000bn.

经济衰退意味着,截至明年3月的财年的税收将仅在37万亿日元左右,远远低于最初预算,而新发行的债券预计将高达约53万亿日元。

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6、

You need to calculate the tax free yield on the municipal and then compare it to the8% stated yield on the corporate bond.

你需要计算的税收市级和8%的人表示对企业债券的收益率比较自由产量。

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7、

Investment research firm Morningstar's top muni-bond mutual-fund picks include Fidelity Intermediate Municipal Income and Franklin Federal Tax-Free Income.

投资研究机构晨星公司(Morningstar)评选的最佳市政债券共同基金包括富达中级市政收入基金(Fidelity Intermediate Municipal Income)和富兰克林联邦免税收入基金(Franklin Federal Tax-Free Income)等。

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8、

Mr Eerdmans said foreign investors could evade the tax by buying interest rate swaps or offshore global bonds instead, while foreign banks are now offering tax-free fixed income transactions linked to local bond rates.

文彼得表示,外国投资者可通过购买利率互换或离岸全球债券规避此税,而外国银行现在也正在推出与当地债券利率挂钩的免税固定收益业务。

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9、

However, analysts said the government might revive a withholding tax on foreign investors' bond holdings, and may impose further limits on currency forward trading.

然而,分析师表示,韩国政府可能恢复征收针对外国投资者购买债券的预扣税,并可能进一步限制远期汇率交易。

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10、

But anyone investing in such bonds should try to do so in a tax shelter like an IRA or401 ( k), as bond coupons are taxable as ordinary income.

不过任何对这类债券有兴趣的人都应该在IRA或401(k)等可以减税的计划中进行,因为债券息票和普通收入一样也是要交税的。

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11、

Includes some of the tax revenue to local legislative power, setting the main provincial taxes, the creation of new taxes for the City ( County) Main taxes, and local bond system set up to improve the allocation of property rights.

主要包括给地方一些税收立法权、设置省级主税种、开设新税种为市(县)主税种,还有地方公债制度的设立来完善财权的配置。

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12、

But I-bonds are free of state and local tax. Information is at treasurydirect gov.

但是这种债券可以免征州和地方税.

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13、

bond storage fee will be shown on invoice together with duty & tax, and collected upon shipment delivery or by monthly billing.

监管仓库办理费将随关税一并显示在账单上,在货色派送时收取,或以月结编制收取。

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14、

According to the tax system of the security market in our country, it should be the tax policy of encouraging bond financing, in fact but plays an opposite role, a great deal of tax policies of hindering capital from disposing effectively exist at the same time.

从我国的证券市场税收制度安排来看,本该是鼓励债券融资的税收政策,实际上却起到了相反的作用,同时也存在诸多妨碍资本有效配置的税收政策。

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15、

so mr romney would probably have to target the rest of the upper quintile, the upper-middle class who gain from other big tax breaks for employer-provided health care, mortgage interest, retirement savings, state and local taxes and municipal bond interest.

所以罗姆尼可能将不得不瞄准其余的上层阶级分度,即那些从雇主提供的医疗保险,按揭利息,养老储蓄,国家,地方,市级的证券利息中获得大笔税收减免的中上层阶级。

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16、

Tax advantage of bond financing

债券筹资的纳税优势

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17、

The trend began in the 1960s, when US tax reform inspired the creation of the offshore eurodollar bond market.

这一趋势始于上世纪60年代,当时美国税收改革促使离岸欧洲美元债券市场创建。

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