long-term capital gain 中文意思是什麼

long-term capital gain 解釋
長期資本收益
  • long : n 朗〈姓氏〉。vi 渴想，極想，渴望 （for 〈古語〉 after to do）。adj （longer longest ）1 長，長的...
  • term : n 1 期限，期間。2 學期，任期；（支付）結算期；【法律】開庭期，（權利的）有效期間；定期租借（地產...
  • capital : adj 1 首位的，最重要的，主要的，基本的，根本的。2 〈口語〉優秀的，上好的，第一流的。3 大寫（字母...
  • gain : vt 1 獲得；博得，掙得；贏得，打勝（戰爭、官司）。2 吸引；爭取…（到一邊），說服。3 （尤指通過努力...
  1. 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。
  2. 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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