An approach to decrease moral hazard of subsidiary company with asymmetric information was examined to optimize the group s profit after tax through determining the transfer price and transportation cost allocation rate in the coudition that there are both affiliated trade and external trade in a group.
研究了信息不对称条件下一个既有内部关联交易又有外部交易的企业集团 ,如何通过转移价格、运输费用分配率等因素 ,减少信息不对称子公司的道德风险 ,实现企业集团整体税后利润最大化的问题·根据委托代理理论 ,从最大化企业集团期望税后利润的角度出发 ,考虑了信息不对称子公司的个体理性约束和激励相容约束 ,以转移价格和运输费用分配率为决策变量 ,建立了企业集团税后利润优化模型 ,并应用进化规划算法对模型作了仿真计算·结果表明 ,企业集团可以通过转移价格、运输费用分配率等变量的适当选择来优化自己的税后利
The problem of decreasing the moral hazard of subsidiary company with asymmetric information and optimizing the group s profit after tax, through determining the transfer price and transportation cost allocation rate, when there are both affiliated trade and external trade in group, is discussed.
研究了一个既有内部关联交易又有外部交易的企业集团 ,如何通过转移价格、运输费用分配率等因素的确定 ,减少信息不对称子公司的道德风险 ,实现企业集团整体税后利润最大化的问题。
The relationship between R＆D expense and net profit was analysized in the paper． The study shows， according to the income tax law， the reasonable more R＆D expense than last year will make the firms get more after－tax net profit． than before
分析了企业的研究开发费用与其税后净利润的相互关系，得出了在符合税法的相关条件下，适当增加研究开发费用反而会增加企业净利润的结论。
This paper discusses, when the volume of sales is random variable, the contact among the wavy degrees of the volume of sales, the earnings before interest and tax, and the earnings after tax by utilizing the standard deviation coefficient.
在销售量为随机变量的时候,本文利用标准差系数来讨论销售量、税息前收益和税后收益的波动程度之间的联系。
And the design of tax planning should be based on the aim of maximum after - tax yield.
税收筹划是在法律许可且符合立法意图的范围内实现税后利益最大化。