tax factor meaning in Chinese
税款因素
Examples
- Where the estimate of the discount rate is based on the post - tax factors , it shall be adjusted to the pre - tax discount rate
如果用于估计折现率的基础是税后的，应当将其调整为税前的折现率。 - In contrast , traditional tax accounting courses concentrate on administrative issues while ignoring the richness of the context in which tax factors operate
相反地，传统的税务会计课程专注于行政上的议题，却忽略了税务因素运作上丰富的内容。 - The author argues the tax planning of fixed assets should subject to and serve the enterprise strategy . in the course of tax planning , we not only should take the tax factor into account but also non - tax factors
笔者认为固定资产纳税筹划应服从和服务于企业战略,筹划时不仅要考虑税收因素,还要考虑非税收因素,其目的不是“税负最轻”或“纳税最小” ,而是税后收益最大化。 - Allowing for the effects of the adjustment of tax factor , the change of the capital structure , the liquidity risk and the dynamic variation of fund , the discount rate is calculated on the basis of the wacc model and is finally fixed
受短期债务长期化、流动负债成本显现化趋势影响，在计算折现率时以wacc模型为基础，考虑税收因素调整、资本结构变化、流动性风险和资金动态变化带来的影响，进行量化后确定整体折现率。 - The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition , the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility
我国房地产税的改革方向应为：在公平与效率兼顾的条件下，通过合并部分税种、完善部分税种的课税要素等措施来适度增加地方财政收入，一方面满足地方财政的正常开支，另一方面为失地农民的社会保障提供充足的资金，同时，增强其对土地市场的调控能力，抑制对土地资源的过度需求以及房地产的过度开发，提高土地资源的使用效率。