税收利益

它的出现和蓬勃发展将会使各国因为税收利益而进行新一轮的争夺之战。

Its appearance and development will definitely bring nations into another round of tax benefit competition .

税收利益与破产成本视角下企业投融资决策协同关系的实物期权分析

Real Option Analysis on Coordination Relationships of Investment and Financing Decisions on the View of Tax Benefit and Bankrupt Cost

美国中产阶级不可能如此热心地赞同减少自己的税收利益。

Middle America may not de so keen on voting away their tax benefits .

国际税法的客体是国际税收利益和国际税收协作行为。

The objects of international tax law are international tax interests and conducts of international tax cooperation .

本文成果可以为通过立法手段更加有效地保障我国的国际税收利益提供有益的参考。

The results could provide beneficial reference to protect our international taxation interests with legislation more effectively .

同时，市场经济参与者之间的税收利益的博弈也日趋激烈。

At the same time , tax benefits ' game between market participants are becoming increasingly fierce .

风险与利益是并存的，追求税收利益的同时不可忽视由此带来的风险。

Risk and benefit coexist , and when chasing the benefit risk should not be neglected by tax-planning .

预约定价是关于税收利益关系协调的规则，体现的是利益均衡理念。

APA embodies a concept of balanced interest as it is an arrangement and rule of adjustment concerning tax interest .

耐吉每季地缔造51%方面的提高利润，被强烈收入发展和一个以前的税收利益提升。

Nike posts a 51 % rise in quarterly profit , boosted by strong revenue growth and a one-time tax benefit .

为了避免引起各国的税收利益冲突，全世界应该协作一致共同研究出一套共同受益的电子商务税收制度。

In order to avoid tax benefit conflicts among nations , the world should cooperate to create a mutual-beneficial tax collection system .

同时，对地方政府在烟草行业中的税收利益进行了分析，并提出了调整烟草行业税收政策的相关建议。

Meanwhile , local government tax revenue in the interests of the tobacco industry was analyzed , and make recommendations on adjusting tax policy .

但是，转让定价会影响国与国之间税收利益的分配，也为跨国公司进行国际避税提供了便利。

On the other hand , transfer price policy will affect the allocation of tax revenue between countries and facilitate MNCs to conduct tax avoidance .

近年来，尽管也出现了一些有关税收利益影响会计政策选择的文献，但研究较为零散且不够深入，未见有人系统性地研究纳税筹划与盈余管理的关系等问题。

However , there have been some literatures in which tax impacts on accounting policy choices in recent years , the research is on a more fragmented way .

本文的主要内容如下：第一，在实物期权方法下分析了投融资决策因税收利益与破产成本产生的互动关系。

The contents are listed below : ( 1 ) It analyses the interrelations of investment and financing decisions theoretically , in the respective of tax benefit and bankruptcy cost .

转让定价不仅体现了一国之内税务机关和纳税人之间的博弈，还可能涉及相关国家税收利益的分配和协调。

It reflects not only the game between taxpayers and tax authorities in one country , but also may involve the allocation and coordination of tax interests among the related states .

文章从对税收利益追逐的主观性，税收的非直接受偿性和市场竞争压力等方面论述了企业选择税收筹划的原因；

This paper discussed the motivation of tax planning based on enterprises ' subjectivity of pursuing tax benefits , revenue from tax which is not subjected to enterprise and market pressure etc.

纳税筹划是纳税人合法谋求税收利益的活动，这种活动从另一个方面也在推动税法更加健全和科学。

Tax designing is an activity in which taxpayers try for seeking their revenue profit legally , and such activity also promotes tax law more sound and scientifically on the other hand .

现代资本结构理论的主要缺陷是无法很好的解释许多企业在税收利益很大、破产成本很小的情况下，仍然保持很低的负债水平。

The major flaw of modern capital structure theory is that it cannot explain very well many enterprises remain low debt levels when tax benefits is large and bankruptcy costs is small .

纳税筹划是指在法律许可的范围内，通过对经营、投资、理财活动的事先安排和筹划，尽可能地节税以取得最大的税收利益。企业的纳税筹划不同于避税、偷税、逃税。

Tax planning refers to the arrangements and plans on the enterprise 's operation , investment and financial management so as to reduce the burden of taxation within the state policies and regulations .

税法是为了保证国家的税收利益，解决财富如何在国家与纳税人之间进行分配的问题。

While the purpose of the tax laws is to guarantee the nation 's tax benefits , and to solve the problem of how to distribute wealth between the government and its taxpayers .

因此，通过国际间的情报交流，减少企业利用网络交易进行偷税、漏税和国际避税的可能性，以维护国家主权和税收利益。

Therefore , through the international information communication , the possibility of the enterprises utilizing the network transactions in international tax evasion , fraud will be greatly reduced , in order to maintain the possibility of state sovereignty and tax benefits .

第三章在经济全球化机制研究分析的基础上，揭示当前国际税收利益冲突的基本状况及其后果，点击了经济全球化的生产、贸易组织方式与生产关系组成部分的税收制度的矛盾。

It points out the contradiction between organization forms of global production and trade and tax system ( which is part of production relationship ) . Chapter 4 analyses the benefits conflict of international tax together with its causes and consequences .

随着经济全球化发展，许多国家为了谋求税收利益最大化，纷纷降低税负以吸引投资，资本和人才越来越频繁的跨国移动使得国际逃避税成为各国必须面对的一个全球性问题。

As the global development of economy , many countries reduced tax rates to attract investments and pursue tax interests . The frequent movement of capital and the intellectuals caused a global issue which is many countries have to face the problem of tax evasion .

在国际关联交易中，跨国公司根据各国税制差异利用转让定价套取税收利益，必然导致相关国对关联交易的转让定价行为实施税收监管，由此引发税收利益的再分配和各方为此而展开的利益博弈。

In international transactions , multinational companies make use of the different transfer pricing system to obtain tax benefits . It will inevitably lead to related countries actualize tax monitoring on the transfer pricing practices , resulting in the redistribution of tax benefits and benefit gambling launched for it .

其中，只有离岸金融市场上的税收监管涉及利益在国家与离岸金融交易主体之间的非市场性关系的平衡。

And only offshore financial tax collection involved in the national interests with non-market tax balance offshore financial transaction .

农民负担过重问题的本身是社会冲突，是政府与农民之间围绕农业税收、农业利益展开博弈的结果。

The problem of the heavy load of the peasants is social conflict itself , resulting from the game between the government and the peasantry on agricultural taxation and interest .

而相对负债融资，企业进行股权融资分配给股东的股利则必须要在缴纳完企业所得税之后才能发放，企业并不能获得税收上的利益。

Relative to debt financing , when enterprise is using equity financing , the dividend can only be issued to shareholders after the payment of corporate income tax . As a result , businesses cannot get tax benefits .

而采用全球公式分配方法确定企业集团内部交易价格涉及各国税收主权和税收利益，难以为各国所接受，且适用正常交易原则遇到的问题在采用全球公式分配法时也无法得到解决。

The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned , and the application of mis method is also difficult .

税收是调节社会利益关系和促进社会繁荣进步最有效的杠杆之一，而和谐社会构建必然要求建立一个和谐的税收关系，税收诚信机制的构建则能实现了诚信与和谐税收关系的有机结合。

As one of the most effective adjustment levers , Tax can adjust society-benefit relations and promote social progress and prosperity . Therefore , to construct a harmonious society requests establishing harmonious tax relations inevitably .

三是有利于治理税收流失，维护国家的税收利益。

Thirdly , it can administer the loss of tax revenues , and maintain the national benefit in tax .