The author takes as example Taiwan listed companies before and after implementation of integrated income tax during the period of 1994-2000.
本文以1994～2001年两税合一税制实施前后的台湾上市公司为样本,运用Harris-Kemsley股利税后收益模型,探讨所得税制改革对权益投资者收益的影响,以及两税台一税制的实施对股利税资本化的影响。
Investigation and thinking on the problem of peasants refusing to pay “one tax two fees”;
乡村少数农民抗缴“一税两费”问题的调查与思考
Research on the Taxation Model's Choice of China's Unification of Corporate Income Tax and Personal Income Tax
论我国“两税合一”课税模式的选择
Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations;
试论所得税两税合一的会计与税法协调
The Research on the Added Undistributed Earnings under the Integration of Income Tax System;
台湾两税合一税制下未分配盈余加征之研究
Impact of Integrated Income Tax on Capitalization of Dividend Tax;
“两税合一”对台湾上市公司股利税资本化的影响
Discussion on the Significance of Enterprise Income Tax on the Tax Reform---Talk about from two tax-in-one;
浅谈企业所得税税制改革的意义——从“两税合一”说起
Simple analyzing "The Incorporation of Two Set of Corporation Income Tax System" on the impact of Chinese development of the industry;
浅析“两税合一”对我国行业发展的影响
Stability Level and Measurement of FDI after the Incorporation of Two Sets of Enterprise Income Tax Laws;
“两税合一”后FDI稳定状态水平与测度
The Incorporation of Two Set of Corporation Income Tax System doesn t Work on the Inflow of FDI;
“两税合一”并不会影响外资的流入
Unified Income Tax System for Both Domestic and Foreign Enterprises--Obstruction Analysis and Framework;
“两税合一”——障碍分析与具体构想
The Effect of Unifying the Two Sets of Enterprise Income Tax on Guang-dong Foreign Capital Enterprises and the Utilizing of Foreign Capital in the Future;
“两税合一”对广东省外资企业税负与利用外资的影响
Mechanism Construction on Tax Preferences of FDI after Combination of Two Tax System;
试论“两税合一”后外商直接投资税收优惠机制建设
Feasibility of the Integration of the Two Kinds of Taxes Based on the Differences between the Tax System of Domestic Invested Enterprises and that of Foreign Invested Enterprises;
从内、外资企业税制的差异探讨两税合一的可行性
The Influence Analyzing of Both Domestic and Foreign Enterprises under the Coming Income Tax Reform;
“两税合一”对内外资企业发展的影响分析
An Introduction and Evaluation of Integrated Income Tax System in Taiwan District;
对台湾地区“两税合一”制度的介绍及评估
Studies on the Effect of "Two Taxes Merge into One Tax" Policy Taking in Using Foreign Capital of the Agriculture Product Processing Industry;
“两税合一”对中国农产品加工业利用外资影响研究
The cost of these two trips can be lumped together for tax purposes.
这两次旅行的费用可合在一起报税。
An Analysis of Comparison between the Separation and the Integration of Taiwan Corporate and Individual Income Tax System;
台湾公司与个人所得税两税分立与合一制度比较之研究
The Study of Uniform Question about Deduction Standard before Tax Upon "the Merging of Two Laws";
“两法合并”后税前扣除标准统一问题研究