财产评估 meaning in Chinese
property assessment
property valuation
Examples
- All of the company law take various measures to prevent watered stock in order to realize the maintenance of company ' s capital when the company is established . meanwhile , the distribution system about dividend and bonus and the relating system of company getting its own shares are discussed mainly in the maintenance of capital after company ' s working . though there are different distribution regulations about dividend and bonus , their aims are all to make balance between the interest of shareholders and creditors
公司设立时为实现公司资本的充实，各国公司法都禁止股票折价阶；大陆法系国家制定了严格的出资财产评估与审核制度，而英美法系则通过制定法中的原则性规定以及发达的司法判例贼份对价的充分性进行判断；发起人的资本充实责任对确保公司资本的充实跪重要的作用，一伽括认购担保责任、缴纳邯责任和价格填补责任等。 - The aim of this paper is to research the theoretical basis , specific measures and relative policies in order to perfect the property tax system of our country . through describing the current situations of our property tax system and analyzing its features and its problems and causes , we should build a scientific , tight and complex property tax system . meanwhile , we must follow our real conditions to use the international experience and combine the request “ levying a unified and standardized property tax ” in the 3d party sixteenth
本文从我国财产税制的现状和存在问题出发,通过对国外财产税体系的描述,在借鉴国际经验的国情基础上,就改进和完善我国财产税制进行了理论及征管实践研究,主张以物业税为主导,合理归并财产税收体系中的现有税种,适时开征遗产税与赠与税,同时提升财产税收的立法层次并适度分权,建立完善财产评估制度等配套措施,在效率优先、兼顾公平的原则下,充分发挥财产税的财政职能和公平财富的职能。