An approach to decrease moral hazard of subsidiary company with asymmetric information was examined to optimize the group s profit after tax through determining the transfer price and transportation cost allocation rate in the coudition that there are both affiliated trade and external trade in a group.
研究了信息不对称条件下一个既有内部关联交易又有外部交易的企业集团 ,如何通过转移价格、运输费用分配率等因素 ,减少信息不对称子公司的道德风险 ,实现企业集团整体税后利润最大化的问题·根据委托代理理论 ,从最大化企业集团期望税后利润的角度出发 ,考虑了信息不对称子公司的个体理性约束和激励相容约束 ,以转移价格和运输费用分配率为决策变量 ,建立了企业集团税后利润优化模型 ,并应用进化规划算法对模型作了仿真计算·结果表明 ,企业集团可以通过转移价格、运输费用分配率等变量的适当选择来优化自己的税后利
The problem of decreasing the moral hazard of subsidiary company with asymmetric information and optimizing the group s profit after tax, through determining the transfer price and transportation cost allocation rate, when there are both affiliated trade and external trade in group, is discussed.
研究了一个既有内部关联交易又有外部交易的企业集团 ,如何通过转移价格、运输费用分配率等因素的确定 ,减少信息不对称子公司的道德风险 ,实现企业集团整体税后利润最大化的问题。
And the design of tax planning should be based on the aim of maximum after - tax yield.
税收筹划是在法律许可且符合立法意图的范围内实现税后利益最大化。
After-tax profit margin is the ratio of net income to net sales.
税后利润率指净收入与净销售之比。
The P / E tells you the ratio of share price to earnings.
市盈率指的是每股市价与每股税后净利润的比率。
After - tax profit margin is the ratio of net income to net sale
税後利润率指净收入与净销售之比
Profit rate determined by tax authorities
经税务机关核定的利润率%
After- tax profit margin is the ratio of net income to net sale.
税後利润率指净收入与净销售之比。
Our profits after tax reached as much as 8.8 million yuan
我们的税后利润高达880万元
The rate of cost-plus margin in the formula shall be determined by the State Administration of Taxation.
公式中的成本利润率由国家税务总局确定。
How are the Loss and Expenditure Embodiedto Be Profit Distribution Disbursed in ProfitAfter Paying the Taxes;
这项损失和支出是怎样体现为利润分配在税后利润中列支的
Determination of Average Profit to Investment Rate and Profit-Tax to Investment Rate of Oil-Gas Field Development Project;
油气田开发项目平均投资利润率和利税率的确定
Research on the Flexilde Analysis Modeling of the Profit that Companies Coming to the Market Obtain Afte Tax;
上市公司税后利润分配柔性分析建模研究
Optimizing Group s Profit-After-Tax Under Asymmetric Information Condition;
信息不对称条件下企业集团税后利润的优化
More Input on R＆D，More Output of Net Profit after Tax;
加强研究开发费用的投入增加企业税后净利润
actual yield
实际生息[利润]率
EVA( Economic Value Added) is the balance found by deducting the cost of capital from the net operating profit after tax( NOPAT).
eva是经过调整后的税后经营净利润扣除全部资金成本后的余额。
special exemption of reinvested profits
再投资利润的特殊免税
Net Operating Profit Less Adjusted Taxes (NOPLAT)
税务调整净营运利润
pre-tax income,profits,surplus,etc
税前收入、利润、盈余等.
business income versus taxable income
企业利润对课税所得