资本收益为投资收益的一种形式。在资产未售出之前，即便可以看出资本增值，也只能视为未实现利得。为鼓励对本国市场投资，很多国家对其给予的税收政策最优惠。参见：资本利得收益；return on capital gains。
资本收益
网络释义专业释义
资本收益（capital gains）：资产的卖出价格高出购买价格的差额部分。证券 投资人获得的投资收益通常分为两部分，一是股利收入，二就是资本收益。
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（1） 「资本收益（Capital Income）：包括利息、股利等 （2） 「资本利得（Capital Gain）：买进卖出之价差 3.
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... capital reserve 资本储备;后备资本 capital revenue 资本收益;非经常收入 capital spending 资本开支;资本支出;非经常开支 ...
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... earning observation 收益观测值; 收益观察 earning of capital 资本收益 earning performance 赢利成果; 盈利状况 ...
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短语
资本收益税 [税收] capital gains tax ; capitalgainstaxn ; Taxation of Capital Gains ; capital l gains tax
国有资本收益 state-owned capital gains
资本收益率 ROCE ; capital return ; RORAC
风险调整后资本收益率 RAROC ; Risk-Adjusted Return On Capital
投入资本收益率 ROIC ; return on investment capital
风险调整资本收益率 RAROC ; RORAC ; Risk-Adjust Return on Capital
风险调整资本收益 RAROC ; risk adjusted return on capital
净资本收益率 Retum on equity
资本收益分配 Capital Gains Distribution
双语例句原声例句
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在过去的一年中，我们加强了特许经营，通用电气的资本收益恢复将继续。
We have strengthened the franchise over the past year and GE Capital's earnings recovery should continue.
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利润本年度上升了，但资本收益仍然很少。
Profits have picked up this year but the return on capital remains tiny.
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如果要出售房产的话，你的资本收益将得到税收减免。
And you'll get a tax break on capital gains-if any-when you sell.
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When Modigliani and Miller wrote, there was a differential tax rate between dividends and capital gains.
莫迪利阿尼和米勒写到,如果在股利和资本收益间,有一个随其他因素变化的税率
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It was--Modigliani and Miller said back then-- this was thirty or forty years ago-- that companies should really not pay dividends because dividends were then taxed at a higher rate than capital gains.
莫迪利阿尼和米勒说在那时候,大概30或40年前,公司不应分配股利,因为对股利征税的税率比对资本收益高
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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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