capital gain tax 中文意思是什麼
capital gain tax
解釋
財產收益稅-
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。 -
Actually, there was a lot of discussion today regarding various different types of taxes. new taxes for example capital gain tax, progressive tax or dividend tax and indeed they have raised a number of questions as well as concern about the gst
另外，社會與議員都就各種建議，譬如累進稅資產增值稅股息稅，或者對于商品及服務稅有些甚麼憂慮有些甚麼疑慮等，其實正好表示了這個事項是有繼續討論的需要。 -
The two categories have different directions. the dividend based on traditional finance is based on efficient market hypothesis. the dividend based on behavioral finance lead the psychology into the theory to explain the dividend policy 。 the dividend policy based on emh ( the efficient markets hypothesis ) face puzzle : 1 dollar cash dividend has no difference with 1dollar capital gain, in fact the investor pay no attention to the listed firms which do not distribute dividend. why so many listed firms make the decision to distribute dividend even cash dividend is taxed by 20 % and stock dividend is exemption from tax. why the price of the stock rise when the company make the decision to distribute dividend. the dividend policy based on emh do not rationally explain the puzzle of dividend
通過尋求西方傳統和現代股利理論的研究軌跡，本文認為公司股利理論體系可以劃分為基於標準金融學的股利理論和基於行為金融學的股利理論兩大類。兩者的研究出發點和研究角度各有不同。標準金融學的股利政策理論是建立在有效市場假說和理性經濟人基礎之上的，而股利行為理論則引入社會學和心理學等學科的研究成果來闡釋和論證股利政策，從微觀個體的行為以及產生該行為的更深層次心理、社會動機來解釋、研究和預測個體心理決策程序對股利政策的影響以及如何運用心理學和金融原理來改善決策行為。 -
Capital gain tax
財產收益稅 -
Tax effect hypothesis and the tax clientele hypothesis are based on the assumption that the marginal stockholders are primarily long - term investors, but short - term traders dominate china ' s stock markets. since tax exemption for capital gain is not a major consideration in chinese investor ' s decision, we suggest levying, tax on capital gain at appropriate time
除息日股價變動的稅負效應模型和稅收客戶群效應都是以交易主體的長期投資為前提，而中國股市交易主體以短線投資為主，具有很大的投機性，這是我國股市不存在稅收客戶群效應的主要原因。 -
After - tax gain on disposal of fixed assets transferred to additional paid - in capital
凡處分固定資產之溢價收入，于減除應納所得稅后之餘額轉列資本公積者皆屬之。 -
Tax on capital gain
資本利得稅 -
At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。
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