资本所得是“劳动所得”的对称。指资本所有人运用资本项目所取得的所得。资本所得的取得可以是出售资本项目、转让或租赁资本项目的所得，也可以是资本作为投资项目的所得。但资本项目的运用往往脱离所有人，由其他人支配使用。因此，资本的所有人取得的资本所得一般是消极所得，或称“非勤劳所得”。
资本所得
网络释义专业释义
... capital in trade 本钱 capital income 资本收益;资本所得 capital incorporation 资本组成;投入资本 ...
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短语
资本所得税 Capital Gains Tax ; capital income tax
流动资本所得比例税 TPRCM
投入资本所得率 rate of return on invested capital
合并所得资本 [经] capital from consolidation
接受捐赠所得资本 [会计] capital from donation
由接受捐赠所得资本 capital from donation
所得资本化值 Income capitalization value
由合并所得资本 capital from consolidation
资产重估增值所得资本 capital from appraisal adjustment
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capital income - 引用次数：16
Third, this dissertation studies financial capital income taxation of multinational corporations in host countries and resident countries.
此外,本文还研究了跨国公司来自于东道国和居住国的金融资本所得税收。
参考来源 - 开放经济下基于税收竞争的资本所得课税研究
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双语例句原声例句
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但是，如果仅仅因为有风险就将其收入归为资本所得，就有点华而不实了。
But the idea that a benefit received can be classified as a capital gain simply because it is risky seems specious.
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本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
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对企业所得和资本所得实行低税率或者免税，可能只会鼓励高收入者改变他们获取薪金的方式。
A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.
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It's a little bit of a digression, but one of the things that I've witnessed over the past twenty years is that the leakage of the -the leakage from the system in terms of the returns that go to the owners of capital -leakage has increased enormously.
讲一点稍稍离题的内容,我发现,过去的二十年中,这种损耗,这种减损资本所有者收益所得的,系统性损耗,有相当巨大的增长
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