This is the measure of output (taken as operating profit after tax and some other adjustments) less input (taken as the annual rental charge on the total capital employed, both debt and equity).

这种方法是用产出（这里表示扣除营业税以及做了其他调整的营业净利润）减去投入（这里表示年度总投入资本，包括负债和权益）。

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Stingier capital allowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.

但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。

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The government also said it will impose a 20% capital gain tax on profit made from home sales.

BBC: China new home prices rise in February

Should you sell your second home after holding it for a year or more, you'll owe federal tax on any profit at the long-term capital gains rate, now a top 15%.

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The profit on house sales can also be exempt from capital-gains tax.

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