而企业选择不同的内部组织结构就是在资产控制权、交易成本、财务收益和风险、税负成本之间进行权衡。
While the firm's choice of the internal organization structure is a tradeoff between the control rights, transaction costs, financial risks and tax costs.
通过纳税筹划，可减轻企业税负，节约成本支出，提高企业的市场竞争力。
Ratepaying plan can reduce enterprises' taxes, save cost expenditures and enhance enterprises' competitive power for markets.
本文着重从降低征税成本、纳税成本和超税负担三个方面探讨提高税收效率的具体途径。
This present paper discusses the concrete ways to improve tax efficiency in the views of reducing tax cost, tax payment cost and tax overburden.
具有代表性的债务期限理论有代理成本假说、信息不对称假说、税负假说、期限匹配假说和发行成本假说等。
Typically, there are agency cost hypothesis, information asymmetry hypotheses, tax hypotheses, maturity matching theory and floatation cost hypothesis.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
从盈余管理手段看：「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用；
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
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