dividend tax
基本解釋
- [稅收] 純益稅
英漢例句
- As the important component of individual tax, dividend tax has naturally become the focus of the reform.
作為投資者稅收的重要組成部分,股息稅成為各國稅收改革重點關(guān)注的對象。 - Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
縱觀學術(shù)史,有關(guān)股息稅經(jīng)濟作用的論述主要分為三種觀點:傳統(tǒng)觀、稅收無關(guān)觀以及稅收資本化觀。 - Further, I analyze other factors that affect the dividend. We have drawn the following conclusions:Overall, the size of dividend tax obviously influences the cash dividend of the listed companies.
最后得出以下主要結(jié)論:總體而言,股利稅的大小對上市公司現(xiàn)金分紅影響明顯,即存在股利政策的稅收效應。 - I'm saying that, unless tax considerations intervene, dividend policy is really irrelevant for a firm.
除去稅收的干擾,股利政策對公司是無相關(guān)性的
耶魯公開課 - 金融市場課程節(jié)選 - There is now no preference--well it could be-- there are lots of complexities in the tax law but, basically, dividend policy really is irrelevant now.
這就沒有偏好差別了,稅法中仍有很多復雜條款,但基本說來,是否推行股利政策與此無關(guān)
耶魯公開課 - 金融市場課程節(jié)選 - As you can see, part of the reason why the dividend-earnings ratio-- especially in more recent years, since 1990-- has been declining is that corporations were trying to somewhat ease the tax burden on their shareholders by doing repurchase instead of dividend.
可以看出,股利收益比降低的部分原因,尤其是在近些年,從1990年起,有所降低的原因是,公司想通過將分紅,改為股票回購的方法,多少減輕股東的稅負
耶魯公開課 - 金融市場課程節(jié)選 - The potential middle ground: Dividend tax rates will increase at year-end unless lawmakers reach a deal.
FORBES: Raising Romney's Taxes Will Rile the Masses but Is It Good Policy?
雙語例句
原聲例句
權(quán)威例句
詞組短語
- dividend d tax 股息稅
- dividend withholding tax 股息預扣稅
- Dividend Distribution Tax 分配稅
- Perfecting Dividend Tax Methods 優(yōu)化股息計稅方法
- dividend tax capitalization 股利稅資本化
短語
專業(yè)釋義
- 股息稅
- 股利稅
- 分紅稅
- 純益稅