The contents are listed below : ( 1 ) It analyses the interrelations of investment and financing decisions theoretically in the respective of tax benefit and bankruptcy cost .

本文的主要内容如下：第一，在实物期权方法下分析了投融资决策因 税收 利益与破产成本产生的互动关系。

Although there is a modest tax benefit for companies to use the schemes employees have little incentive to save money through such pensions .

尽管使用该计划的企业能够 享受一定的 税收 优惠，但雇员却几乎没有利用这种养老金计划存钱的动机。

This article reviews the effect of tax benefit and gives advice to the reform of tax policy .

本文将在分析 税收 优惠政策的有效性及其带来的 福利效应的基础上提出对税收政策改革的建议。

In the tax collection and administration department it could not obtain the tax benefit without consuming resources as human resources material resources financial resources time and other resources .

税收 收益的实现离不开税收征收管理部门付出的人力、物力、财力、时间以及其他的资源耗费，这些资源耗费就是税收征收管理成本。

You get tax benefit on the investment in life insurance .

你的 税务 优惠对投资于人寿保险。

This act of unfair tax competition not only violates the legal principle of taxation undermining the unity of the tax law . But also against the idea of the value of tax fairness even more resulted in the loss of the overall tax benefit .

这些不正当税收竞争行为不仅违反了税收法定原则，破坏了税法的统一性，同时也违背了税收公平的价值理念，更造成了我国整体 税收 利益的损失。

Income-related benefits include council tax benefit housing benefit income-based jobseeker 's allowance and pension credit .

与收入相关的津贴包括家庭 税收 津贴，住房津贴，基于收入的求职者津贴和养老保险信用。

That is because of its certainty tax planning while brings the tax benefit for the enterprise also has the risk inevitably .

也就是说，由于存在着很多不确定因素，纳税筹划在为企业带来 节税 利益的同时，也必然存在着相当的风险。

The author hopes that this article can be firm in the country to fully implement the restructuring confidence in the value-added tax benefit and value-added tax restructuring will help the healthy development of the work .

笔者希望此文能在坚定全国全面推行增值 税转型的信心方面 有所 裨益，并能有助于增值税转型工作的健康发展。

Legal fees lower profits so typically JPMorgan would get a tax benefit from paying them offsetting some of the cost .

诉讼费用会降低利润，因此通常来说会让摩根大通在 税收方面 受益，从而抵消一部分成本。

This way you will have tax benefit as well as you will have good money incase of any health issues .

这样，你将有 税收 优惠，以及你将钱好灵活的任何健康问题。

The fourth chapter is to design the basic tax element on transportation industry from tax payer tax base tax rate and tax benefit while making the specific design according to different scope of transportation taxes .

第四章，从纳税人、征税范围、税率以及 税收 优惠四方面对交通运输业改征增值税的进行基本税制要素的设计，同时又根据交通运输业的不同征税范围进行具体方案设计。

Property tax has plenty of tax resource in real estate appraisal value as plan tax basis . From the connotation reflects tax benefit from the principle of reciprocity . Property tax levy object determines its distinctive local characteristics .

物业税具有充足的税源，以房地产评估现值作为计税依据，从内涵上体现了 税收 的 受益对等原则，而物业税的征税对象决定了其鲜明的地方税特征。

The article analyzes the influence taxation has on capital structure exploring the tax benefit and related limitations of financing the business with debt ( leveraging the business ) under China 's taxation environment and analyzing the tax planning for refund of re-investment .

分析了税收对企业资本结构的影响。探讨了我国税收环境下负债筹资的 税收 利益和限制条件，还分析了再投资退税的税务筹划。

Citi executives said they had had to introduce the measure because the conversion threatened Citi 's ability to benefit from a $ 43bn tax benefit by increasing the number of shareholders with more than a 5 per cent stake .

花旗高管表示，由于转股计划增加了持股逾5%的股东数量，从而威胁到花旗从430亿美元 税收 优惠中获益的能力，因此他们不得不采取上述举措。

The Canada Child Tax Benefit is a tax-free monthly payment made to eligible families to help them with the cost of raising children under age18 .

加拿大有儿童 税务 福利 金，免税每月支付给符合条件的家庭，18岁以下的儿童均可以申请。

Then we should quicken legal system building of e-business tax collection improve present tax law research and develop e-business tax collection software establish united tax collection supervising system ( tax agencies customs and banks involved ) to guarantee tax benefit of our country .

其次要加快电子商务税收法制建设、完善现行税法、开发电子商务征收软件、建立税务机关、海关、银行联合税收监管体系等保障本国 税收 利益。

Debt financing has leverage effect and tax benefit .

负债融资具有杠杆效应，有 节税 收益。

The effective enterprise tax planning both may cause the enterprise to reduce the cost obtains the greatest tax benefit and can promote the national tax policy and macroeconomic regulation and control goal realization .

企业的有效税收筹划行为既可以使企业降低成本，获得最大的 税收 利益，又能促进国家税收政策和宏观调控目标的实现，对企业和国家来说是双赢。

Real Option Analysis on Coordination Relationships of Investment and Financing Decisions on the View of Tax Benefit and Bankrupt Cost

税收 利益与破产成本视角下企业投融资决策协同关系的实物期权分析

Its appearance and development will definitely bring nations into another round of tax benefit competition .

它的出现和蓬勃发展将会使各国因为 税收 利益而进行新一轮的争夺之战。

Nike posts a 51 % rise in quarterly profit boosted by strong revenue growth and a one-time tax benefit .

耐吉每季地缔造51%方面的提高利润，被强烈收入发展和一个以前的 税收 利益 提升。

And when it did it assumed that it would be able to get a tax benefit .

而且在 做账时，摩根大通以为这笔费用可以 抵 税。

Millions of householders are eligible to claim the new council tax benefit .

数百万房主都有资格申请新的市政 税 优惠。

Our country 's tobacco industry contributes 10 percent tax benefit annually now it is facing three challenges from brand system and technique .

每年为国家贡献百分之十工商 税利的烟草工业，正面临着来自品牌、体制和技术三方面的挑战。

Citigroup yesterday introduced a poison pill that discourages investors from buying more than 5 per cent of its shares and deters large shareholders from raising their stakes in an effort to protect a $ 43bn tax benefit .

花旗（Citigroup）昨日提出一项毒丸计划，阻止投资者购买5%以上的股份，并阻止大股东增持股权，以此来保护430亿美元的 税收 优惠。

Over these years it has always adhered to accelerate the development as the theme and to enlarge the sales volume as the main assignment . It advances tobacco quality energetically and makes sales gross and tax benefit expand .

广西区烟草公司成立于1983年，这几年始终坚持以加快发展为主题、以扩大总量为重要战略任务，大力推进卷烟上水平，实现卷烟销售总量扩大， 税利持续高速增长。

In order to avoid tax benefit conflicts among nations the world should cooperate to create a mutual-beneficial tax collection system .

为了避免引起各国的 税收 利益冲突，全世界应该协作一致共同研究出一套共同受益的电子商务税收制度。