This chapter introduces the tax policy on venture capital and profits from their experience to point out existing question according to the situation here in China .

介绍国外风险资本 税收政策， 借鉴国外经验结合我国风险投资相关 税收 政策现状，指出存在的问题。

Besides economic benefit after tax on profits is determined by the objectives of the handlers . Optimization of EBIT-EPS Analytic Method

征收 利润 税， 税后的经济影响取决于经理人员的目标；息税前利润&每股收益分析法的优化

The UK subsidiary buys it dear from the tax haven entity but then sells it on ( to a UK retailer say ) at the same high price realising no profits .

英国子公司从处于 避税天堂的实体高价采购产品或服务，再以同样的高价出售（比如卖给英国零售商），结果 利润为零。

Under Mr Obama 's proposals which are likely to be included in this year 's budget document US companies would no longer be able to claim deductions against their tax bill before they had paid taxes on offshore profits .

根据奥巴马的提案，在美国企业 对海外 利润 纳税之前，将不再能够申请 税收扣减。这些提案可能会纳入今年的预算文件。

From top to bottom this article analyses the effects of opening property tax on the profits of government real estate agent and market .

围绕开征物业 税 对政府、房产商及房产市场、居民等不同群体 利益的影响，进行了由上而下的立体性分析。

The government induces purposely the investors and consumers to take actions in line with the policy guidance to realize some economic and social goals by the preferential tax policies based on the business operators and consumers ˊ minds to reach the maximum profits .

政府可以 根据经营者和消费者谋取最大 利润的心理，有意识地通过 税收优惠政策，引导投资者和消费者采取符合政策导向的行为，以实现政府某些经济或社会目标。

Second Congress should levy a minimum tax on US corporate profits in any tax haven to prevent a race to the bottom in which countries bid for corporate facilities by offering to minimise corporate taxes .

第二，国会应 向美国企业在任何避税天堂的 利润征收最低限度 税款，以防止出现竞相降低企业税的现象&各国把企业税降到最低限度，以吸引企业前来投资设厂。

That high-pitched whining noise is coming from Canberra where miners are calling on the Australian government to reverse its proposed super tax on resource profits .

堪培拉一片哀号之声，矿商们在这里请求澳大利亚政府收回 开征资源 暴利 税的提议。

The tax rises include a 2.5 percentage point increase in corporate tax to 27.5 per cent on annual profits above € 2m a 1 percentage point increase in value-added tax to 21 per cent and increases of up to 1.5 percentage points in income tax .

增税措施包括， 针对200万欧元以上 企业年 利润的企业 所得 税 税率提高2.5个百分点，至27.5%，上调增值税税率1个百分点，至21%，上调 个人所得税税率至多1.5个百分点。

Where the respective business organizations mentioned in the preceding paragraph have losses and profits tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization .

前款所说的各营业机构，有 盈有亏， 盈亏相抵后仍有利润的，应当 按有盈利的营业机构所适用的税率 纳税。

Hong Kong does not impose a capital gains tax on property or share-trading profits .

香港并不 针对房地产或股票交易 利润征收资本增值 税。

It also estimated that US companies paid an effective tax rate of just 2.3 per cent on the $ 700bn they earned in foreign profits in 2004 .

美国政府还估计，2004年，美国企业赚取的7000亿美元海外 利润仅支付了2.3%的有效 税率。

We already have such a tax ( stamp duty ) on share transactions which raises the cost of allocating capital thus reducing efficiency turnover and profits ; but no one has suggested that bonuses are thereby reduced .

我们已经 在 对股票交易 征收此类 税收（印花税），它增加了资本配置成本，由此减低了效率、成交量和 利润 水平；但没人认为这种做法降低了奖金水平。

Under the proposed legislation American companies will no longer be allowed to put off paying tax on profits made and reinvested abroad .

按照新的提案，美国公司不再允许因为 在国外赚取的 收益和进行的投资而拖延 缴税。

Empirical test confirmed that deferred income tax expense does become one of the profit smoothing means That is the balance sheet liability method have significant incremental effect on the listed companies ' behavior of profits Smoothing .

实证检验证实，递延所得 税费用确实成为利润平滑的手段之一，即采取资产负债表债务法 对上市公司 利润平滑行为具有显著增量作用。

Wipe out the tax havens by charging a minimum 20 per cent corporate tax rate on all companies whether they book their profits in the Cayman Islands or not .

取缔避税天堂，所有企业不论注册地在开曼群岛还是其他地方， 对其 盈利均适用最低20%的企业 所得 税 税率。

But a second gloriously named FAT ( financial activities tax ) on profits and remuneration was not .

但第二个税种，即美其名曰FAT（金融活动 税）、 针对 利润和薪酬的 税，却出乎意料。

Other options would be for a tax on bank profits turnover or even remuneration .

其它选择包括 对银行的 利润、营业额甚至薪酬 征税。

His tentative suggestion of a transaction tax which he argued would bear down on profits and limit socially unacceptable bonuses is another curious line of reasoning .

特纳试探性地建议征收交易 税，称这将削减 利润并限制社会难以接受的奖金水平，这又是一种古怪的推理方式。

Other European nations including Britain and the Netherlands have introduced similar programs or patent boxes which allow companies based in the country to apply for a lower tax rate on profits that result from certain patents .

包括英国和荷兰在内的欧洲其他国家也已经推出类似项目或专利盒，允许设在本国的企业为来自特定专利的 利润申请较低 税率。

He announced one-time items that included tax breaks on salaries and profits ; increased funding for small and medium-size companies ; increased welfare payments for the poor and the elderly ; and a one-month rent waiver for low-income tenants of public housing .

他宣布了一些一次性的措施，包括 针对薪俸和 利润 的 税收减免、增加对中小型公司的资助、提高对穷困人口和老人的福利救济，以及减免公租房低收入租户一个月的房租。

A tax on carbon is hardly going to stop the lights going out in a few years but it would provide a floor price for power giving investors a clearer sense of likely profits .

碳 税几乎不能阻止几年后灯光熄灭，但它能提供电力的底价，让投资者清晰地意识到潜在 利润。