资本利得是指出售股票、债券或不动产等资本性项目取得的收入扣除其账面价值后的余额。一些国家对资本利得要征收利得税,按资本项目的购入价格与最后销售价格之间的差额及规定税率计算。一般认为,资本项目的增值要经过若干年的累积过程才能最终形成,为防止利得税影响对资本市场的投资,故税率较低,通常采用比例税率。
... capital gains or losses 资本利得 Capital gains/losses 资产利得或损失 capital losses risk 资本损失风险 ...
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... 商业经营所得(Business Income or Loss) 资本利得(Capital Gain or loss) 养老金所得(IRA Distributions) ...
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The second part discusses the composing of Chinese taxing system of capital gains, puts forward the corresponding countermeasure for current problems.
第二部分:分析我国资本利得的构成情况,总结了我国税法中关于资本利得收入的课税情况及存在的问题,并提出了相应的解决方案。
参考来源 - 资本利得税合理性与适时性研究 (研究生论文)Capital gains tax (CGT) is a popular tax in many countries at present, particularly in the developed countries, such as the USA、Britain. They established earlier capital gains taxation system.
当前世界各国都普遍实行对资本利得课税的制度,尤其是发达国家,如美国、英国等国均较早地建立了资本利得课税制度,逐步形成与其经济发展水平和法制传统相适应的资本利得税法体系,并且随着资本市场的发展成熟,其资本利得课税制度已相当完善。
参考来源 - 我国资本利得税法律问题研究·2,447,543篇论文数据,部分数据来源于NoteExpress
把英国的资本利得税率提高几乎两倍,真可谓蠢到家了。
Almost trebling capital gains tax in the UK would be especially stupid.
对富人的股份和第二地产所征收的资本利得税将有相当的提高。
There will now be considerably higher taxes on Capital Gains - the shares and second homes owned by the rich.
在美国它们被征以15%的资本利得税,而不是35%的所得税。
In America these are taxed at the 15% capital-gains rate, rather than 35% income tax.
Dividend income or capital gains income in the stock market is taxed differently.
股息收入或者资本利得收入,适用的税率是完全不同的
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