dividends tax

They think that two factors affect the earning rate of purchaser in M& A: the tax rate on paid dividends and capital gains tax rate.

他们认为，企业购并中，购并方的收益率只受两个因素的影响，即企业已分配股息的纳税比率和资本利得税率。

The aim is to take advantage of the interest and dividends tax differential treatments in tax laws.

这样做的目的是利用税法上对利息和股息的税收差别待遇。

Therefore, although under the condition that cash dividends income tax rate exceeds the capital income tax rate, overseas enterprises still grant a great deal of cash dividends and adopt steady policy.

因此，即使在现金股利所得税率高于资本所得税率情况下，国外公司仍然每年派发大量的现金股利，实行稳定的现金股利政策。

The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of10%.

通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；

In theory, at least, shareholders should be indifferent to a tax grab on their dividends or on profits before pay-outs.

至少从理论上，对股息征税还是对支付股息前的公司收入征税，两者对股东的影响应该是一样大的。

By lowering tax rates on corporate profits, dividends and capital gains, equity values and household wealth will rise immediately.

通过降低企业盈利、分红和资本利得的税率，资产价值和家庭财富会立即上升。

The UK government raises about 7 per cent of its revenue from corporation tax but much of that would be collected as income tax on dividends even if corporation tax did not exist.

英国政府约有7%的财政收入来自公司税，即使公司税取消，其中的大部分也可换作股息税的形式征收。

As a result, tycoons whose remuneration is taken entirely in the form of dividends pay no tax at all.

因此，薪酬完全为股息形式的大亨们根本不用缴税。

To help multinational companies, he announced he would exempt foreign dividends from corporation tax.

为帮助跨国公司，达林宣布，将从公司税中免去外国股息。

Secondly, for urban residents, the Gini coefficient after dividend income tax is less than that before the tax, thus the dividends income tax narrow the income gap.

第二，城镇股利所得税的税后基尼系数小于税前基尼系数，即股利所得税具有缩小收入差距的作用；

From next year, a tax on retained earnings is likely to come into force. Other measures will cajole big companies into distributing more of their profits in wages and dividends.

从明年起，韩国政府将开征一项留存收益税，并将采取其他措施，引导大企业通过工资和分红的方式将利润更多地分配出去。