資本收益稅 的英文怎麼說

中文拼音 [zīběnshōuyìshuì]
資本收益稅 英文
capital gains 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...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 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...
  • 收益 : income; proceeds; profit; earnings; gains; avails; gainings
  1. Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification

    自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。
  2. The capital gains tax in the u. s. now stands at a relatively low 15 % in comparison to the average 30 % rate on individual or corporate income

    當今美國的資本收益稅為15相對于個人或公司30的所得稅來講比較低。
  3. " the agreement will apply in hk for any year of assessment from april 1, 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6, 2002.

    協定在本港將適用於二二年四月一日起的課稅年度。在英國，就公司稅而言，協定亦將適用於該日起的財政年度;就所得稅和資本收益稅而言，則將適用於二二年四月六日起的課稅年度。
  4. Equity markets generally welcomed cuts in capital gains tax and on savings, and an expansionary fiscal policy helped cushion the blow after the bursting of the dotcom bubble

    股市對資本收益稅和儲蓄的減少基本持歡迎態度，而擴張型財政政策緩和了網路泡沫破滅的沖擊。
  5. 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。
  6. To refuse to declare when notified to do so by the taxing authorities, or declare falsely. considering the fact that in practice most conducts of crime of evading taxes take the account book as an object, the author adopts a special method of classifying taxes which, according to their different objects of taxation, divides the existing taxes into five groups : circulation tax, income tax, property tax, resource tax, conduct tax

    鑒于實踐中偷稅犯罪大多是在帳上做手腳，以瞞天過海，偷逃稅款，本部分採用了按征稅對象不同將我國現行各稅分為流轉稅、收益稅、財產稅、資源稅、行為稅五大稅種的劃分方法，並按稅種不同、分述偷稅犯罪在偷逃不同稅種時使用的常見帳務處理手段。
  7. A property to which certain tax rules ( capital gains and capital losses ) apply

    一種適合某種稅務規定（資本收益和資本損失）的物業。
  8. If you sell the painting you will have to pay capital - gains tax

    你如果出售這幅畫，你就必須支付資本收益稅。
  9. There is no tax in hong kong on capital gains, dividends or interest

    資本收益、股息或利息，都不須在本港繳稅。
  10. Capital gains tax

    資本收益稅
  11. Some analysts expect equities to become a more attractive investment, because president bush ' s tax cuts have reduced the capital gains tax for investors

    一些分析家表示普通股將成為熱門投資，因為布希總統的減稅政策降低了投資者的資本收益稅。
  12. The biggest chinese stock market fall for 10 years, triggered by rumours that the government would impose a capital gains tax, set off a wave of selling across the world, from india to turkey, london, new york and brazil

    有關中國政府將開征資本收益稅的謠傳，導致中國最大的股票市場十年下跌，從而掀起世界范圍的拋售風潮，從印度到土耳其，倫敦，紐約和巴西。
  13. 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。
  14. 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。
  15. Due to overburden left by improper system and lack of effective supervision on operation, china ' s banks found in pain when they confront with the competitions from their foreign counterparts. index of profitability, such as actual profit growth rate and profit margin, show that china ' s banks rank a low level, irrespective of their giant assets scale

    通過與全球其他大的銀行比較可以發現，我國商業銀行的綜合實力和競爭能力相對較弱，在稅前利潤、實際利潤增長率、資本利潤率、資產收益率等反映經營效益的指標排名中都屬於世界同業中等偏下的水平。
  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. This paper introduces america ' s accounting for corporate divestitures - accounting principles, accounting dealing methods, the definition of " measuring date " and " disposal date ", the determination of gain or loss, the scope of costs directly or indirectly related to the disposal, income taxes paying and financial reporting methods, and put forwards some advice on the accounting for our enterprises ' divestment at present

    摘要本文介紹了美國關于公司剝離的會計原則、會計處理方法， 「計量日」和「處置日」的定義，剝離損益的確認原則，資產處置的成本的范圍，剝離收益稅和財務報表方面的規定；最後對我國當前企業資產剝離的會計處理提出了一些建議。
  18. Strong growth in profits also helps explain the recent surge in individual tax receipts, as capital gains and dividend income has soared

    在資本收益和個人收入高速增長的同時，利潤的強勁增長也對解釋近來個人所得稅的湧入有所幫助。
  19. The essential function of the tax - shelter industry was converting ordinary income into capital gains, before the gains break was eliminated in the 1986 tax reform

    在1986年稅制改革廢止資本收益的免稅身份之前，整個節稅業的基本功能就是幫客戶把一般所得設法轉變為資本收益。
  20. In order to develop educational donation in our country, the government should formulate the preferential tax policy for donation, the school strengthens the organization of fund raising, system construction for donation finances, enlarging investment in donation, implementing cost and income calculation system and developing donation market

    發展我國教育捐贈事業應注重：政府制定捐贈稅收優惠政策，學校加強捐贈籌資的組織、制度建設，並加大對捐贈籌資的投入，實行成本收益核算制度，拓展捐贈市場。
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