资本利息是指股东以贷款向企业投资取得的利息报酬。在跨国投资经营活动中，为解决本身应认购股本的资金短缺问题，有些股东常以贷款取得资金向公司投资并取得利息所得。如果允许该项利息在企业成本费用中列支，势必减少应税所得。因此，世界许多国家都明确规定资本利息不得作为费用在计算所得税前列支。我国中外合资经营企业所得税法和外国企业所得税法也有类似规定。
...Account) 姓名：_____ 班别：_____ 词汇定义 损益分配比率（profit-sharing ratio） 股本利息 / 资本利息 (interest on capital)：公司按各合伙人的资本额支付股本利息。合伙薪金 (partnership salaries)：作为合伙人比其他合伙 …
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... 资本净值周转率 net worth turnover ratio 资本利息 capital interest 资本流入和偿还债务付款 capital flows and service payments ...
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资本术语（三） - 英语学习&考试&涉外法律介绍 ... ... capital interest 资本利息 capital interest -> pl. 资本利息 capital invested by stockholder 股东投入资本 ...
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资本利息税 [税收] capital interest tax ; capital l interest tax
建设资本利息 interest during construction
资本利息津贴 capital interest allowance
资本与利息 Capital and Interest
借贷资本利息率 loan capital interest rate
利息资本化 Capitalization of interest ; Interest Capitalization ; capitalization of interests
资本化利息 Capitalized interest
借款利息资本化 Loan interest capitalization
未分配资本利得股息 undistributed capital gain dividends
我们假设合伙人同意有关支付薪金和期初资本利息的利润分配方案。
We assume that the partners agree to a profit-sharing plan providing for salaries and for interest on beginning capital balances.
资本利息“指公平市价，截至捐款，一个会员的出资否退还给会员。”
Capital interest "means the fair market value, as of the date contributed, of a member's capital contribution, whether or not returned to the member."
绝大多数的离岸金融中心都免收资本利得税和遗产税，也不对诸如利息一类的被动收入进行征税。
Most OFCs do not levy capital-gains or inheritance taxes, nor taxes on passive income such as interest.
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