转让收入 meaning in English
transfer income
Examples
- The business tax will be exempted if the foreign invested companies gain the income from their tech transfer
外商投资企业取得的技术转让收入免徵营业税。 - In this paper , some financial problems are discussed concerning property right pluralism reform of state - owned enterprises , such as the definition , valuation and price fixing of state - owned enterprise property , capital sources of undertaking party and the disposal and use of transfer income
本文仅就国有企业产权多元化改革所涉及的有关财务问题，如国有产权的界定、评估、定价以及承接方的资金来源、转让收入的处置运用等，进行探讨。 - Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue , and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投资企业在国内购置设备，如该类设备属免税目录范围，可全额退还国产设备增值税并按有关规定抵免企业所得税；经税务机关批准，允许其固定资产加速折旧；取得的技术转让收入免征营业税。 - From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition , valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income . problems are raised with regard to the process of current property right system diversity in state - owned enterprises , such as the disagreement to the definition of state - owned property right , no standard of evaluation , imperfection of price fixing system and relative confusion of transfer income disposal and use . what ' s more , new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts , finished goods , invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods , perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution , an original key is offered
第一章运用产权理论对国企产权多元化改革进行经济学分析；第二章至第五章主要围绕国有产权的界定问题、评估问题、定价问题、承接方的资金来源问题、转让收入的处置运用问题分别进行阐述，指出了当前国企产权多元化过程中存在着国有产权界定不统一、评估不规范、定价机制不完善、处置运用相对混乱等诸多问题，并提出新的解决思路：肯定国有产权界定“长沙模式”的积极探索意义，提出量化职工创造剩余价值的“国有资产平均增长率法”和“平均市场劳动成本法” ；将“收益现值”概念运用到对应收账款、产成品、无形资产等资产评估之中；应从完善资产评估方法、完善资本市场特别是产权交易市场和健全信息公开机制三个方面来解决国有产权定价不公问题；就人力资本出资的担保问题提出实际债务承担额(比例)应小于名义出资额(比例)的新思路，并认为人力资本市场上的交易价格应包括绝对出资额和相对出资额两部分。