The House has passed a bill this past week that would change the taxation of carried interest from capital gains treatment to ordinary income treatment.

上周白宫通过了一项法案，将附带收益的税种从资本升增值变为普通收入来对待。

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However, that all changed in 2003 with the Jobs and Growth tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15% — the same rate that capital gains are taxed.

但在2003年这些都变了，2003年颁布的《就业与进一步减税协调法案》，将股利的税率减至15%，与资本收益的征税率相同。

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Capital gains and losses frequently take place, and there is a need to clarify some of their basic aspects though China has not formally laid down taxation measures on capital gains.

资本利得和利亏经常发生，虽然到目前为止我国还没有明确的制定资本利得方面的税收措施，但是有必要明确资本利得和利亏的一些基本方面。

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However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.

但在2003年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同

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Two years later he traveled to Luxembourg, a country where holding companies are not subject to income or capital gains taxation.

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It discusses the advantages and disadvantages of an array of policy options, like eliminating the alternative minimum tax, lowering the corporate tax rate, modifying capital gains taxation and eliminating tax expenditures.

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One way of doing that is to provide an exemption from capital-gains taxation on all debt or equity instruments used in the next six months to invest in the troubled auto makers.

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