税收效应

基于MM模型的税收效应分析

The Analysis of the Tax Effect of Modigliani - Miller Model

我国股利政策税收效应的实证研究

An Empirical Study on Tax Effect of Dividend Policy in China

基于木材原料加工企业税收效应研究

Source of Timber-based Processing Enterprise : Tax at ion Effect

中国银行业税收效应与制度分析

Taxation Effects and Institutional Analysis of China 's Banking Industry

随机增长模型下的税收效应

The Effects of Taxation in a Stochastic Growth Model

公司财务政策的税收效应研究

A Research on Tax Effect of Corporate Financial Policies

论战后日本经济发展中的税收效应

Study on tax revenue effect in Japanese economic development after world war ⅱ

从税收效应分析利息所得税作用的局限性

The limit of the function of the interest income tax according to the revenue effect

通货膨胀时期的税收效应解析

Discussion on Tax Effect during Inflation

经济全球化具有的税收效应很明显地体现于税收优惠政策上。

Tax preference policies are the instant reflectors of tax effects inherent in the globalization of economy .

最后，建立了公司资本结构决策税收效应的一般均衡分析模型。

Then , I establish an after-tax capital asset pricing model based on specific taxation in China .

此“税收效应”可能会由于全球经济疲软而被放大。

This " tax " effect may be all the greater because the global economy is weak .

理论研究表明企业所得税是影响企业资本结构的重要因素。西方有关企业资本结构的税收效应的理论和实证研究文献十分丰富，而我国在这方面的研究则稍显单薄。

Empirical study shows that income tax is one of the important factors that affect corporate capital structure .

此后，税收效应的影响变得不再那么明显，这或许是因为有更多共同基金参与了进来。

Since then , the effect has become less pronounced , presumably as more mutual funds caught on .

第三节，从企业的投资收益界定入手分析企业投资收益和风险的税收效应。

The third section defines enterprise investment yield and analyzes the taxation effect on enterprise investment yield and risk .

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。

A general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section .

而到了十一月，税收效应消失后，同样一拨股票又跑赢基准指数近七个百分点。

Those same stocks beat their benchmarks by nearly 7 points in November , as the effect wore off , Prof. Gibson says .

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。

Due to different investors having different tax rate , whether there is tax effect in the bond market is an important issue .

但吉布森教授表示，税收效应的影响还是很大的，希望抄底的投资者应当耐心等待。

But Prof. Gibson says it is strong enough that investors looking to pick up shares on the cheap would be well-served to wait .

本文通过对我国财政政策的支出效应、税收效应和公债效应的综合评价分析了我国财政政策的效果，并提出了进一步完善的思路。

In order that positive financial policy run well , it is necessary to make an comprehensive analysis of the effect of financial policy .

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。

Many Western scholars also took this opportunity to study the tax effect of capital structure , and resulted in a lot of classic literature .

由于有关税收效应的制度层面的数据难以搜集，我们通过资本结构这个视角来解析现行税收的影响。

Since it is hard to collect data on taxation effect in the system layer , we will analyze the influence of current taxation through capital structure .

在具体的效应分析中，马克思政治经济学的利益对立分析法始终贯穿在新古典经济学的研究范式中，从而形成企业税收效应研究的分析框架（如图1-3所示）。

In the specific effect analysis , Marxian political economics interest opposition analysis method goes through the process of the formal research form of neoclassical economics . 2 .

第二节，分析优化税收效应的动因，课税带来的经济效率损失和制度安排效率损失是企业税收优化的根本动因。

The second section analyzes the cause of taxation effect optimization . The economic efficiency loss and taxation management efficiency loss resulting from taxation is the fundamental cause of enterprise taxation optimization .

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。

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 .

在纳税筹划过程中，要依据税收效应理论、税收调控理论和有效纳税筹划理论，要遵循纳税筹划的合法性、筹划性、兼顾性和目的性原则。

In the tax planning process , based on revenue effect theory , control theory and effective tax planning tax theory , it is necessary to follow the legitimacy of tax planning , planning , balanced and objective principles .

第一节，企业税收效应优化理论的解读，简要回顾了各理论的核心学说，并进行了简要评析，为后面的优化企业税收效应安排奠定了理论基础。

The first section unscrambles the enterprise taxation effect optimization theory , look back at the core doctrine of every theory and makes brief comments thereof , which lays a theoretical foundation for optimizing enterprise taxation effect arrangement in the latter part of the article .

从税收乘数效应理论角度怎样解释该现象？

How to explain this phenomenon by the tax multiplier effect theory ?

公司并购的税收协同效应及观点分析

An Analysis on Tax Synergy of Corporate Mergers and Acquisitions

论集群经济中的税收竞争效应

On the Effect of Tax Competition in Agglomeration Economy