税后收益

此外，企业应加强对筹划战略体系的控制与拓展，将企业供应、生产、销售全过程纳入战略规划当中，实现税后收益的最大化。

In addition , enterprises should strengthen the control and expansion of planning strategic system , and include the whole course of enterprises such as supply , production , and sale into strategic planning , to realize the maximization of the income after taxes .

收益报告还给股东们带来了更多好消息：雅虎的首席财务官肯尼斯·A·古德曼（KennethA.Goldman）告诉投资者，雅虎计划把从阿里巴巴上市中获得的税后收益的至少一半返还给股东。

More good news for shareholders came from the earnings report : Kenneth A. Goldman , Yahoo 's chief financial officer , told investors that Yahoo planned to return at least half of its after-tax profits from the Alibaba offering to shareholders .

税后收益率或税相当于是与市政债券大多使用。

The after tax yield or tax equivalent is used with Municipal Bonds mostly .

财务杠杆对公司的息税后收益和息税前收益均有影响。

It also shows that the impact of the financial leverage on both net income and EBIT .

所以，企业可以从财务活动的角度进行整体税收筹划，以获得更多的税后收益。

Therefore , enterprises from the angle of financial activities to make tax planning may be more suitable .

投资决策是由投资的税后收益决定的，而投资收益取决于投资产出与投资成本决定的比较。

The decision of investment is decided by taxed profit which is decided by investment revenue and investment cost .

税后收益的增加可以是由企业收入增加引起的，也可以是由企业税款减少带来的。

The after-tax income can increase by enterprises income increase . It can also be caused by a tax reduction .

研究背景股利政策是上市公司将税后收益在股东所得和留存盈利之间进行合理配置的策略。

Dividend policy is a tactics to decide how to distribute the profit after tax between the stockholders and the company itself .

不过，即使高达五分之一的税后收益面临威胁，风险敞口最大的银行仍拥有两大弥补手段。

But even if up to a fifth of post-tax earnings are under threat , the most exposed banks have two big offsets to play .

从根本上说，影响企业投资决策的是投资的税后收益，而投资收益则取决于投资产出与投资成本的比较。

Fundamentally speaking , The impact of business investment is the investment decision-making after-tax gain . Investment income will depend on investment output and investment costs .

作为企业的一项基本权利，纳税筹划有利于企业实现税后收益最大化的目标，因此，受到企业的广泛关注与普遍重视。

Tax Planning , a basic right , in favor of realizing the maximum earning after tax , so it is paid general attention by enterprises .

税收筹划是指纳税人在税收法规允许的范围内，通过对经营、投资、理财活动的事先安排和筹划，达到减轻税负，实现税后收益最大化的目的。

Tax planning is to alleviate the tax burden and realize the benefit maximum within the law by arrangement and planning on management , investment and financing in advance .

企业若能利用折旧方法的合理选择和折旧年限的合理确定来开展税务筹划，必能使企业合法地减轻税负，增加税后收益。

If enterprises can do it through rational choice of depreciation method and determination of depreciation age , they will lighten the tax burden and increase the income excluding tax .

报告从分析相关的会计制度和法规入手，按照会计政策的主要内容详细讨论了不同的会计政策选择对企业税后收益的影响，进而得出从纳税筹划的角度出发企业应选择的会计政策。

In this report , we discuss the relational law and accounting principles at first and then analyze the income after tax in different accounting policy to get the best one .

毫无疑问，投资活动也将对企业边际税率造成影响，但投资活动边际税率与企业税后收益之间的联系并不紧密，因此，本文并不对投资活动做过多分析。

There is no doubt that investment activities will also affect corporate marginal tax rate , but the marginal tax rate of business investment is of little relevance to after-tax income .

双重征税：这一名词被广泛用来描述对公司收益的双重征税：一次是通过对公司所得征税；再一次是通过对公司税后收益中支付的公司红利征税。

Double taxation : a term widely used to describe double taxation of corporate earnings , once through corporate income tax and again through taxation of corporate dividends paid out of after-tax earnings .

企业财务管理在通过对企业筹资、投资和收益分配等财务活动的调整中，寻求企业收益与税收负担的最佳配比，以实现企业税后收益的最大化。

To seek the best proportion of profits and tax hence to achieve the biggest profits after tax , such financial affairs as fund raising , investment and profits allocation should be readjusted .

股利政策是上市公司将税后收益在股东所得股利和留存盈利之间合理配置的策略，是上市公司融资政策、投资政策的逻辑延续。

Dividend policy is a reasonable allocate strategy that listed company distributes after-tax income between shareholders ' income and profits on hand , which is the continuity of the listed company finance and investment .

税务筹划的根本目的是在遵守国家财税法规的前提下，减轻税负以实现企业税后收益的最大化。

The basic purpose in revenue planning is that we can lower the revenue load to realize the maximum , benefit after tax on the basis of obeying the nation 's revenue laws and regulations .

为了在激烈的竞争获得发展，企业开始想方设法的增加自己税后收益，以满足长期发展需要。

In the fierce competition , the enterprises in order to get further development , they begin to try various devices to increase their earnings after tax , for satisfy the long-term development of companies .

股利是上市公司分配给股东的税后收益，反映上市公司的经营行为和经营成果，不仅影响上市公司的外在形象，而且与股票价格的波动也存在着密切联系。

The dividend is that the listed company distributes the after-tax income for shareholders , and reflects the behavior and business performances of the listed company . It also has important influence on the fluctuations of image and stock price of the listed company .

在收益一定的情况下，税收作为纳税人的一项经济成本，理性的纳税人总是通过各种方法来实现应纳税额的最小化，以及税后收益的最大化，因此，纳税人就希望尽可能少的缴税。

In some cases , income tax as a taxpayer , rational economic cost the taxpayers always through various methods to achieve payable tax amount to minimize , and after tax revenue maximization , therefore , the taxpayer will hope as little pay tax .

雅虎承诺，将把来自股权出售的税后收益的一半返还给股东，这是目前有关其在阿里巴巴上市后计划的最明显迹象，但雅虎表示，预计将就首批股权出售支付全额税款。

The Silicon Valley-based internet company pledged to return half of the after-tax proceeds from the sale to shareholders in its clearest indication yet of its post-IPO plans , but it said it expected to pay full tax on this first tranche of shares .

税收筹划是企业在不违背国家法律法规的前提下，以政府的税收政策为导向，对企业自身的涉税活动进行科学合理的安排，为达到税后收益最大化的目标而采取的税务决策行为。

The tax revenue preparation means an enterprise does not violate under the national law premise , take the government tax policy as the guidance for its own tax activity scientific reasonable arrangement and to achieve the objective of maximizing income tax a tax policy actions .

股利政策是上市公司管理者以市场价值最大化为基础目标，将税后收益和未分配利润之间进行合理配置的财务策略，其中现金股利政策是现代公司财务理论研究的一个重要领域。

Dividend policy is the financial strategies which listed companies ' managers , who consider maximize the market value as basic goal , allocate their after-tax earnings and undistributed profit . Cash dividends policy is an important research area of the modern finance theory of corporate .

在遵守税法的情况下，企业合理利用税收政策对筹资经济活动的纳税事项进行筹划，有助于企业进行正确的筹资决策和财务管理活动，以实现所有者税后收益最大化的财务管理目标。

On the basis of abidance of tax laws , enterprises making tax planning on financing will help to make correct financing decision and financial management , so as to realize the financial aim of owners ' profit after tax maximum at the same time of tax-planning .

扣除所得税后净收益；扣缴所得税后的净收益

Net income after income taxes

按照这种假想，如果雅虎以上涨后的阿里巴巴股价出售其所持的其余60%股份，其税后总收益可能达到203亿美元，约合每股20美元。

Using this assumption , if Yahoo sold the remaining 60 % of its stake at that price , its total after-tax proceeds could be $ 20.3 billion , or about $ 20 a share .

经济增加值EVA指企业税后净经营收益扣除包括股权和债务的加权资本成本后的经济利润。

Economic Value Added ( EVA ) is economic profit that is Net Operating Profit After Tax deducted Weighted Average Capital Cost ( include equity and debt capital cost ) .

全租方案的全部投资和自有资金的税后财务内部收益率（IRR）都远高于选定的基准贴现率（8%），表明项目全部投资和自有资金都具有良好的盈利能力。

Both the all investment of the overall rent plan and the internal rate of return ( IRR ) of self-raised capital are far higher than the selected benchmark rate ( 8 % ) . It shows the good profitability of the whole project investment and the self-raised capital .