The Harris-Kemsley model on post-tax income is used to analyze the impact of taxation reform on investor profit and that of integrated taxation system on capitalization of dividend tax.
本文以1994～2001年两税合一税制实施前后的台湾上市公司为样本,运用Harris-Kemsley股利税后收益模型,探讨所得税制改革对权益投资者收益的影响,以及两税台一税制的实施对股利税资本化的影响。
Impact of Integrated Income Tax on Capitalization of Dividend Tax;
“两税合一”对台湾上市公司股利税资本化的影响
An Analysis on the Model for the Impact of Capital Earnings Tax on Revenue Fluctuation;
资本利得税对股票收益波动影响的模型分析
Research on Designs for the System for China to Adopt Capital Gains Tax on Equity Trading
中国开征股票资本利得税的制度设计研究
An Analysis of the Basic Issues in Capital Gains and Capital Gains Tax;
资本利得与资本利得税基本问题辨析
China,Not Ready to Levy a Capital Gains Tax on Stock-trade;
我国开征股票资本利得税的条件和时机尚未成熟
capitalization issue
资本化发行,资本化股票发行,资金股本化
undistributed capital gain dividends
未分配资本利得股息
Income Tax System,Dividend Policy and Investor Protection
所得税制度、股利政策与投资者保护
EVA is the real economic profit which equals net profit after tax minus allassets cost including stock ownership and debts.
经济增加值（VA）从税后净利润中扣除包括股权和债务的所有资金成本后的真实经济利润。
The Comparison of Turning Capital Surplus or Reserve Surplus to Increase Capital and Distributing Stock Divedends;
资本公积、盈余公积转增资本与股票股利比较
Thus, pre-tax earnings on the equity capital employed by these businesses amounted to $178 million. And this equity - again on a historical-cost basis - was only $175 million.
所以合计税前获利一亿七千八百万，而帐列的历史投资股本竟只有一亿七千五百万！
On Ptofit Per Share after Levying a Tax and Net Asset Profit Per Yuan
试论每股税后利润与每元资产净利──股市中两种指标的分析与应用
Analysis of Accounting Process of Long-Term Stock Investing s Investing Dividends with Cost Method;
长期股权投资成本法下投资股利会计处理分析
In Chapter two, it introduces common used methods of ITA.
第二章介绍了外企避税的常用方法,如转移定价、利用国际避税地、资本弱化等;
Interest or Dividend?--Thin Capitalization Has Caused the Issue of Qualitative Recognization
利息或是股息——资本弱化规则适用引发的定性识别冲突问题
When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.
在使用成本法时,所持股本的现金股利一经宣布,投资公司应借记应收股利,贷记股利收入。
The Capital Gains Tax System and the Growth of Venture Capital--Also on the Orientations of the Chinese Capital Gains Tax System in the Transition Period;
资本利得税制度与创业资本的发展——兼论转型期中国资本利得税制的改进方向
Analysis to the Capital Structure and Stock Bonus Policy of Public Company
上市公司的资本结构和股利政策分析