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前期市场对高端白酒年内提价存在较多质疑,使得白酒板块整体出现一些调整,茅台提价完成,五粮液等竞争对手必定跟随,由此将掀起一波春节白酒行情。 相似文献
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从2011年三季报数据来看,沪深股市19家高速公路上市公司的整体销售毛利率高达59.27%,远远超过被指为暴利的房地产行业30%至40%的毛利率。60%、70%、甚至80%以上也能见到。不显山不露水的高速公路上市公司,其毛利率早已不声不响地逼近了茅台。 相似文献
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面对由居民收入上升、疲劳年轻化带来的巨大市场,纽斯葆势在群雄争霸的"战国时代"取得一席之地。2013年,对于纽斯葆来说是非常重要的一年。"2013年是健康食品行业规范运营的重要一年,不规范贴牌和进口、无资质的企业将逐步退出市场,所以面对2013年和2014年,我认为机遇大于挑战。"谈及纽斯堡国际集团2013年的整体发展状况,财务总监兼董秘魏建国如是说。纽斯葆国际集团成立于2001年,是一家研发、生产、物流、销售为一体的膳食营养补充剂企业,在美国设有生物工程研究院,并与哈佛大学、普林斯顿生物科学研究院等十几家国 相似文献
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有专家认为,目前日元走强,是日本公司收购海外企业的好时机。但日本的传统企业文化,有可能会阻碍其海外扩张的步伐。区域财资管理中心如何助力日企走出去?带着这个问题,本刊记者采访了汇丰(新加坡)环球资金管理部区域销售副总裁清野早纱 相似文献
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“中国白酒金三角”的顺利发展,必将对中国其他白酒传统产区形成极大的产区标识压力,我们认为中国细化的“产区化”概念将会加快形成,而不能很好融入相应产区的企业将会面临竞争的孤立化。 相似文献
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有专家认为,目前日元走强,是日本公司收购海外企业的好时机。但日本的传统企业文化,有可能会阻碍其海外扩张的步伐。区域财资管理中心如何助力曰企“走出去”?带着这个问题,本刊记者采访了汇丰(新加坡)环球资金管理部区域销售副总裁清野早纱(Kiyono Hasaka)。 相似文献
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LUCY CHENNELLS 《Fiscal Studies》1997,18(3):279-291
This paper analyses the windfall tax on the privatised utilities, introduced in the 1997 Budget. It describes the main arguments put forward for the tax and sets out the details of its scope, scale and method of implementation. The tax is examined against the guidelines of economic efficiency, fairness and administrative feasibility. A one-off tax based on past profits should be efficient, provided that the statement that it is one-off is credible. However, as a tax levied on companies, it does not directly tax the windfall gains that were made in the past by shareholders in the companies concerned. JEL classification: H25, L51, L98. 相似文献
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白酒企业历来被课以重税,其中尤以消费税为甚.面对高额税负,白酒企业采用各种手段来规避税收负担.在白酒企业和税务机关之间避税与反避税的博弈中,企业的税收负担随之波动.白酒行业的消费税政策及白酒上市公司特有的避税方法直接对企业税收负担产生重要影响,未来税负转嫁将比关联交易具有更大筹划空间. 相似文献
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Joseph Briggs David Cesarini Erik Lindqvist Robert Östling 《Journal of Financial Economics》2021,139(1):57-83
We exploit the randomized assignment of lottery prizes in a large administrative Swedish data set to estimate the causal effect of wealth on stock market participation. A $150,000 windfall gain increases the stock market participation probability by 12 percentage points among prelottery nonparticipants but has no discernible effect on prelottery stock owners. A structural life cycle model significantly overpredicts entry rates even for very high entry costs (up to $31,000). Additional analyses implicate pessimistic beliefs regarding equity returns as a major source of this overprediction and suggest that both recent and early-life return realizations affect beliefs. 相似文献
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安徽古井贡酒股份有限公司(股票代码:000596)在未经国家税务总局批准的情况下,采用与子公司亳州古井销售公司合并申报的方式缴纳企业所得税,造成2002、2003及2004年均少缴大量企业所得税,2005年6月被税务机关查处后补缴1.06亿元所得税款,导致公司业绩巨额亏损,股价大幅下挫,品牌美誉度下降,潜在的税收风险转化成了巨大的现实损失."古井贡税案"所暴露出的税收风险问题值得深思.本文将在分析我国白酒行业避税手段和税收风险特征的基础上,阐述如何用综合的量化指标评估白酒上市公司的税收风险,以期给投资者和税收征纳双方提供有益的启示. 相似文献
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Pettigrew Gene R. Page Daniel E. Jahera John S. Barth James R. 《The Journal of Real Estate Finance and Economics》1999,18(3):323-338
The thrift industry has been studied extensively in recent years due to the enormous costs to resolve failed thrifts during the late 1980s and early 1990s. Almost all of the studies have focused on the causes of these failures. Yet an important but relatively neglected development that merits further study is the conversion of mutual institutions to the stock form of ownership. Such conversions raise questions regarding the appropriate price for the shares in initial offerings, particularly in view of reports that windfall profits have been realized by the initial investors in numerous cases and who should receive the shares. The purpose of this article is to examine mutual thrifts that converted to stock ownership form during 1992 and 1993 to determine whether excess returns were indeed realized and, if so, to identify the determinants of those excess returns. The empirical results indicate the initial investors do indeed benefit from significantly positive abnormal returns during the first few days of trading after conversion. Additional empirical results indicate that both the pro-forma price-to-book ratio and the dollar amount of shares management intends to purchase are significant factors in explaining the variation in the abnormal returns. 相似文献
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股权制衡与内部控制有效性——基于2008—2010年酿酒类上市公司的案例分析 总被引:1,自引:0,他引:1
基于中国特殊的公司治理环境,早前研究内部控制主要集中在概念框架、影响因素辨析以及公司治理失效案例的研究,然这些研究鲜有将股权制衡作为重要因素之一加以考虑。本文通过对三家酿酒类上市公司的案例分析,从控股(制衡)股东性质、股权制衡效果等角度剖析了提高中国上市公司内部控制有效性的机理路径。研究结果表明:在实际控制人为国有时,引入非国有制衡股东能达到较优的内部控制状态,而引入国有制衡股东仅微弱地优于无制衡股东的高度集中的内部控制状态,且两者并不明显。 相似文献