利息所得税 meaning in English
interest income tax
Examples
- The result shows that , under the condition of perfect competition , if bank ' s costs of providing transaction services for customers are sufficiently small , then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence , thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate , and hence reduces the demand of loans
研究结果表明，在完全竞争条件下，当银行为客户提供的交易服务成本很低时，以较低的税率对储蓄利息开征利息所得税不会影响储户（或投资者）在储蓄和直接投资之间的选择；对银行贷款利息收入开征营业税，则会引起税收转嫁，提高贷款利息率，使部分企业选择直接融资方式而不是从银行贷款；银行业所得税也会提高贷款利率，减少贷款需求量。 - In the first place , the imperfect legal and other related system have greatly held back the development of the corporation bond development in china . for example , " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond , credit rating and the supervise mechanism . in the second place , the management system of the corporation should be improved greatly . for instance , the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high . in the third place , the lower flowing flexibility of the enterprise bond is also a factor
第一，本文认为相关的制度和配套法规不完善制约了我国企业债券市场的发展，如1993年颁布的《企业债券管理条例》 、对企业债券征利息所得税、信用评级制度的缺陷、市场监管机制不完善；第二，公司法人治理结构不健全制约我国企业债券市场发展如，代理人掌握控制权、控制权转让存在障碍、企业自身资产负债率过高；第三，企业债券的低流通性制约了我国企业债券市场的发展；第四，缺乏机构投资者参与制约了我国企业债券市场的发展。