資本利得稅 的英文怎麼說

中文拼音 [zīběnlìdeshuì]
資本利得稅 英文
capital gain tax
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. That makes most covered call funds tax - inefficient if your capital gains are below the cgt threshold, which this tax year is ? 8, 800

    如果你的資本利得低於資本利得稅起征點（本稅收年度是8800英鎊） ，那麼多數備兌買入基金在計稅方面都不太劃算。
  2. The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax

    市場認為，與徵收股票資本利得稅和房地產預提稅等可能實施的更為嚴厲的措施相比，提高存款準備金率仍算是溫和的。
  3. After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china

    應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。
  4. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  5. Mainly it is our country that encourages and lack standard and clear to tax revenue that invest, at capital profit must, thin capitalization and finance spread out and produce tax revenue sampled stipulate the defect of having, and the tax treatment and accountant on invest business scarce to coordinate difference

    主要是我國對投資的稅收鼓勵缺乏規范和明確，對資本利得、資本弱化和金融衍生產品的稅收規定存在缺陷，稅收和會計在投資業務上的差異缺乏協調。第四部分：我國企業投資業務稅收處理制度的重塑。
  6. The advantages are also partly offset by high taxes on capital gains ( which hurt investors ) and on incomes ( which sting well paid fund managers )

    部分優勢也被高額的資本利得稅（其損害了投資者利益）和所得稅（其損害了高收入基金管理者利益）部分所抵消。
  7. Therefore, we need to identify the nature of capital gains from the angles of the definition of income, the relationship between capital gains and income, and the illusive nature of gains, and analyze if capital gains tax constitutes double taxation, its effect on venture capital and its long - term impact on government revenue

    這就需要從所得的定義、資本利得和所得的關系、利得的虛幻性等角度來明確資本利得的性質，並在此基礎上進一步辨析資本利得稅是否構成雙重征稅、對風險投資的影響以及其長期財政收益性。
  8. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  9. Taxation shall comprise all forms of taxes, including without limitation income tax, capital gains tax, stamp duty, tariffs, customs duties, import and export duties, impositions, duties and levies, and all fines, penalties, charges, fees, costs and rates imposed, levied and collected by the taxation authority and other competent authorities

    稅收包括各種形式的稅項，包括但不限於稅務局和其他主管部門徵收的所得稅，資本利得稅，印花稅，關稅，進出口稅，各種征稅，及一切罰金，收費和稅款
  10. Capital gains taxation is a popular tax in many countries, though it has been carried out for many years, it is always diputed by people. till now it has not been instituted in our country, however, with the capital markets becoming more and more perfect and investors use more and more investment strategies, capital gains taxation is bound to be carried out in china. by analyzing the tax treatments to the capital gains in other countries and the possible investment stratigies to the tax, we try to find an efficient way in which we can understand the key points in issuing a capital gains taxation in china

    我國到目前為止還沒有開征該稅，但隨著我國資本市場的不斷完善和市場主體投資手段的不斷進步，可以想象該稅終將在我國開征。本文的總體思路是通過分析資本利得稅的稅收處理情況以及投資者可能的避稅投資策略來進一步探討如何適當制定我國的資本利得稅，讓其既能夠有效地防止投資者不合意的避稅，又能夠使投資者按照稅制的引導採用適當的投資策略，進而實現國家財政和投資者的雙贏。本文是分三個部分來分析的。
  11. Fifth, levy taxes completely together with implementing the specially designate tax revenue, clear - cut orientation of banking tax policy. six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial tax system

    五是全面征稅與實施特定稅收優惠相結合，明確金融稅收政策取向；六是統一銀行銀行業和證券業內外所得稅制及稅收優惠，全面徵收資本利得稅，實現稅制公平。
  12. Tax on capital gain

    資本利得稅
  13. There is some talk of imposing a capital gains tax to cool off speculation, which alarms investors

    有傳言說，還有可能開征資本利得稅來抑制股市投機。
  14. There have been threats of a capital - gains tax, and brokers must now tell the hordes of new customers packing into their offices that prices can fall as well as rise

    之前還有過徵收資本利得稅的威脅，而且現在券商必須告知那些擠進他們辦公室里的新顧客，股價能漲就能跌。
  15. Wealthy individuals will be particularly affected by the closure of loopholes that allowed them to escape capital tax on uk assets held in offshore trusts

    富裕人士將受到特別沉重的打擊，因為此前他們的英國資產可通過離岸信託持有，從而迴避英國資本利得稅，但這些「漏洞」現在也被堵塞。
  16. This is good news for investors who want a new type of income - generating fund, but it also means that the proceeds from selling call options are subject to income tax, whereas before they were subject to capital gains tax

    對于那些希望投資新的收益型基金的投資者來說，這是一條好消息，但它同時也意味著，出售買入期權獲得的收益需要繳納所得稅，而此前，它們需要繳納的是資本利得稅。
  17. Firstly, i probe into the nature of the corporate dividend policy. then, how the corporate income taxes, personal income tax and capital gains tax affect the corporate dividend policy are considered interactively in the study. a general equilibrium model about tax effect on the corporate dividend policy is constructed at the end of this section

    首先在深入分析股利政策實質的基礎上，界定了股利政策的內涵，接著研究公司所得稅、個人所得稅和資本利得稅對公司股利政策的影響，最後建立了公司股利決策稅收效應的一般均衡模型。
  18. The main contents of all four parts are as follows : part one : theoretical analysis of the policies on the securities tax system. firstly this part briefly analyzes tax policies in securities market. then, it particularly analyzes two major tax tools : securities circulation tax ( namely stamp duty and tax on securities exchange ) and securities income tax ( tax on earnings from securities exchange and tax on earnings from securities investment )

    本文主要內容如下：第1部分證券市場稅收政策分析本部分首先對整個證券市場稅收政策以及證券稅制進行分析，然後對兩類主要的證券市場稅收政策工具? ?證券流轉稅（主要是證券交易稅）及證券所得稅（主要是資本利得稅和證券投資所得稅）對證券市場的經濟影響作一番理論分析，從而，對這兩類政策工具有更深刻和更合理的認識。
  19. In the first part, i analysed the fundamental aspects of capital gains and capital gains taxation. firstly, i set forth the main sources of capital gains and some key points of capital gains. then mentioned the theory about capital gains taxation and some controversies about it. finally i introduced the taxation treatments to capital gams in many countries

    第一部分主要闡述了資本利得和資本利得稅相關的一些基本問題，分析了資本利得的各種來源形式和對資本利得認識上該解決的關鍵點，接著分析了資本利得稅的課稅理論和有關的一些爭議，並且提到了世界各國資本利得的稅務處理。
  20. Besides that, i made use of some data to analyse the effects of the investments strategies on the investors in the united states. in the third part, i tried to probe into how to establish an efficient capital gains taxation in our country. i firstly analysed the capital gains markets and the sources of capital gains in china, then i put forward some proposals about the design of capital gains and some key problems in conceiving capital gams taxation in china

    在理論層面上，通過假設的資本市場和資本利得稅制體系來對投資者可能運用到的各種投資策略進行分析，分析中按照投資者相對更關注的資本利得稅制中的關節點為基礎將投資策略分為「鎖入策略」 ， 「立即實現」策略， 「舉債策略」 ， 「損失結轉策略」 ，並對各個策略進行了模型化分析。
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