On the international comparison and reference of exempting fromeconomical double taxation on dividends;
免除股息经济性重复征税的国际比较与借鉴
Analysis about the Double Taxation on the Dividends;
对股息收入重复征税问题探析
A Study on Economic Double Taxation of Dividends;
股息经济性重复征税问题研究
In this paper,Murga′s capital budgeting model that considers dividends and terminal wealth is revised to consider the steadiness of the dividend stream better.
对一类考虑股息分配的资本预算模型进行了影子价格分析，指出了影子价格在确定项目接受条件、资本成本以及调整股息分配与终期财富等方面的意义和作用。
In order to solve the present capital market,laws and regulations of our country to the restraint of the long-term incentive form effectively,by pointing out the insufficient in long-term incentive mechanism of our country,this paper proposes to replace the"stock option" by"dividend option".
指出目前在我国实行的长期激励措施的不足,提出了以“股息期权”,代替“股票期权”的激励方案,从而有效解决了我国目前的资本市场和法律法规对于“长期激励形式”的约束,可以为现阶段企业管理者进行薪酬激励机制设计时提供重要的参考和借鉴。
As the important component of individual tax, dividend tax has naturally become the focus of the reform.
作为投资者税收的重要组成部分,股息税成为各国税收改革重点关注的对象。