dividend

On the international comparison and reference of exempting fromeconomical double taxation on dividends;

免除股息經濟性重復征稅的國際比較與借鑒

Analysis about the Double Taxation on the Dividends;

對股息收入重復征稅問題探析

A Study on Economic Double Taxation of Dividends;

股息經濟性重復征稅問題研究

In　this　paper,Murga′s　capital　budgeting　model　that　considers　dividends　and　terminal　wealth　is　revised　to　consider　the　steadiness　of　the　dividend　stream　better.

對一類考慮股息分配的資本預算模型進行了影子價格分析，指出了影子價格在確定項目接受條件、資本成本以及調整股息分配與終期財富等方面的意義和作用。

In order to solve the present capital market,laws and regulations of our country to the restraint of the long-term incentive form effectively,by pointing out the insufficient in long-term incentive mechanism of our country,this paper proposes to replace the"stock option" by"dividend option".

指出目前在我國實行的長期激勵措施的不足,提出了以“股息期權”,代替“股票期權”的激勵方案,從而有效解決了我國目前的資本市場和法律法規對于“長期激勵形式”的約束,可以為現階段企業管理者進行薪酬激勵機制設計時提供重要的參考和借鑒。

As the important component of individual tax, dividend tax has naturally become the focus of the reform.

作為投資者稅收的重要組成部分,股息稅成為各國稅收改革重點關注的對象。