The paper clears the concept of capital gains tax, and different capital gains tax from capital income tax.
本文明确了资本利得税概念，并对资本利得税与资本所得税做出区分。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
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。
The consequences of high capital income tax policies are reduced saving, reduced capital accumulation, lower labor productivity, and reduced economic growth.
高资本收入税的后果是降低了储蓄，资本积累，从而降低了劳动生产率和经济增长。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
For the Capital income tax rate, no matter in short-term or in long-term, it has a negative effect on investment rate and economic growth, so is the accumulated effect.
对资本收入征税，无论在短期还是长期都不利于投资率和经济增长率的提高，长期累积效应为负。
Tax rates on capital income should therefore be low or even zero.
因此，资本收入的税率应当很低，甚至为零。
Norway dramatically cut top rates on both labour and capital income in 1992, from a 58% top income-tax rate to 28%.
而挪威则在1992年出人意料地削减了劳动收入以及资本收入的税率，最高所得税税率从58%降到了28%。
The effect was both to raise the tax rates for sellers of small businesses and to introduce a vast discrepancy between the tax rates on capital and income.
此举不仅增加了小企业销售的税率，而且还造成了资金和收益税率之间的巨大差异。
He has hinted at raising the tax rate on capital gains, arguing that it is "not right" for income from wealth and work to be treated differently.
他已暗示将在资本利润上提高税率，认为不该区别对待资产收入和工作收入。
Texas has no personal-income or capital-gains taxes, instead relying heavily on the sales tax, the property tax and various business taxes.
因为没有个人收入和资本获益税款，德克萨斯州很大程度上依赖于销售税、财产税和各种营业税。
California has a volatile and outdated tax system that relies heavily on taxing income, especially capital gains.
加州拥有一个非常不稳定且老套的税制，这种制度表现在严重依赖税收和资本收益。
In America these are taxed at the 15% capital-gains rate, rather than 35% income tax.
在美国它们被征以15%的资本利得税，而不是35%的所得税。
Plans on the table will hit higher-income families with tax increases on capital gains and dividends, for example.
例如，正在讨论的方案就是对高收入家庭增收资本收益和红利税。
A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation.
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。
The U. S. tax system discourages saving in many ways, such as by heavily taxing the income from capital and by reducing benefits for those who have accumulated wealth.
美国税收体系在很多方面都抑制了储蓄，例如对得自资本的收入课以重税，降低财富积聚者 所获的利益。
That gap explains why Mr Buffett, most of whose income comes from capital gains and dividends, has a lower average tax rate than his secretary.
这个差额解释了为什么巴菲特先生，以及大多数从资本收益和红利中获得收入的富人，平均税率比他的秘书低的原因所在。
The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax.
作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。
The Capital Gains tax in the U. S. now stands at a relatively low 15% in comparison to the average 30% rate on individual or corporate income.
当今美国的资本收益税为15%相对于个人或公司30%的所得税来讲比较低。
In the authors' estimation, a 36% capital-income tax rate is justified.
在作者的预计中，36%的资本收入税率是公正的。
We also research into the impact of Chinas income tax regime on corporate capital cost and structure ac cording to Chinas specific situations.
本文还根据中国的实际，研究中国现行的所得税制度对公司资金成本和资本结构的影响。
The logic at the time was that it would be cheaper to pay capital-gains tax on a one-off sale than to continue paying Harold Wilson's astronomic income tax.
当时他的想法认为，较支付给哈罗德•威尔逊②所得税所需的天文数字来说，一次性出售版权所缴纳的资本利得税显然便宜得多。
The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.
通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。
But this term does not include any person who is liable to tax in China in respect only of income from sources in China or capital situated therein.
但是这一用语不包括仅由于来源于中国的所得或位于中国的财产，在中国负有纳税义务的人。
Declines on tax rates for capital income have been smaller than those for Labour income, not least because tax rates were lower before the 1980s.
资本收益与劳务收入的税率相比降幅较少，这部分是因为80年代以前的税率都很低。
Second, the empirical analysis measures corporate income tax burden, which is the main tax burden of capital in multinational corporations.
在接下来的实证分析中，本文计算了跨国公司最主要的资本税负公司所得税收负担。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
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