资本利得

然而必须在债券到期日，或投资者以高于债券买入价出售债券时交纳资本利得税。

Capital gains taxes , however , must be paid on “ munis ” when the bonds mature or if they are sold for more than the investor ’ s purchase price .

将资本利得税均等化，填补投资收入中的“附带权益（carriedinterest）”漏洞，也会带来政治上的好处。

Equalising the capital gains tax and scrapping the " carried interest " loophole for investment income would also bring political benefits .

是的，如果美国总统巴拉克奥巴马（BarackObama）计划上调企业所得税或资本利得税，或是削减那些惠及大型企业的税收支出的话。

Yes , if President Barack Obama plans to raise corporate or capital gains taxes , or perhaps cut those tax expenditures that benefit large businesses .

比尔克林顿创造了儿童课税津贴，乔治W.布什大幅削减了资本利得和股息的税率。

Bill Clinton created the child tax credit . George W. Bush slashed the rates on capital gains and dividends .

随后出现的顾客效应理论认为股利的税率要高于资本利得征收的税率，放宽了MM理论的税收无差异假设。

Subsequent customer effect theory is that the dividend tax rate is higher than the capital gains tax rate , relaxation of the MM theory " revenue difference " hypothesis .

在更普遍的意义上，我们会在所谓的财富效应中看到这一过程：资本利得的创造，促进支出和GDP，而资本损失则会减少支出。

We see this process more generally in the so-called wealth effect , where the creation of capital gains augments spending and gross domestic product , whereas capital losses lower spending .

私下里，对于在征税时将附带权益（carriedinterest）当作资本利得而不是收入对待，私人股本业内人士都懒得为其辩护。附带权益通常为扣除8%最低投资回报率以后利润的20%。

In private , few in the industry bother to defend the tax treatment of carried interest , the generally 20 per cent of profits made after an 8 per cent hurdle rate , as capital gains rather than income .

英国央行副行长毕恩（charliebean）提出了一个有争议的观点：年长者已经从房产的巨额资本利得当中获得了好处。

As Charlie bean , deputy governor of the Bank of England , has controversially noted , older savers have benefited from huge capital gains on their houses .

根据英国财政部（treasury）正在拟定的一项影响深远的法案，居住在英国的外国富豪们将要为他们在英国境内的资产缴纳巨额资本利得税。

An elite of wealthy foreigners living in Britain faces paying billions of pounds in capital gains tax on UK-based assets , under far-reaching legislation being drawn up by the Treasury .

以私人股本行业为例，批评人士担心，以激励小规模上市企业增长为目的的资本利得税体制，正被用于将私人股本高管的“附带权益”（carriedinterest）税率降低至不合理的水平。

In the case of private equity , critics worry that a capital gains tax regime designed to stimulate the growth of smaller quoted companies is being used to whittle down the tax rate on the " carried interest " of private equity bosses to an unjustifiably low level .

他的计划是将高收入人群的资本利得税提高到28%，与罗纳德里根（RONALDREAGAN）当政时的税率水平一致，这样下一个十年就能带来3200亿美元的税收。

Under his plan , he would raise $ 320bn in the next decade by raising the capital gains tax on high-income earners to 28 per cent & the same level as under Ronald Reagan .

然而，法庭判定这笔交易应该缴纳印度的资本利得税，因为hutchisonessar的运营资产在印度。

However , the court ruled that the deal should have been subject to Indian capital gains tax because the operating assets of Hutchison Essar were in India .

共和党总统候选人米特•罗姆尼（MittRomney）提出要裁减公务员，同时在另一个问题上（投机产生的资本利得适用税率是否应低于辛勤工作所得）保持沉默，这些都令人担忧。

Republican candidate Mitt Romney 's suggestion that we cut back on public employees is worrisome ; as is his silence on whether capital gains on speculation should be taxed at a lower rate than income derived from hard work .

特别地，由于OFC不对遗产、财富、预提款和资本利得征税，OFC对那些诸如国际流动人口等一类人来说非常具有吸引力。

In particular , the absence of inheritance , wealth , withholding or capital gains taxes can make the environment in OFCs very favorable to , for example , internationally mobile individuals .

该规则以沃伦巴菲特（warrenbuffett）的名字命名，这位亿万富翁投资家呼吁对富人征收更高税率，此前他指出，由于资本利得和股息收入的优惠税收待遇，他支付的税率低于他的秘书。

The measure is named after Warren Buffett , the billionaire investor who has called for higher taxes on the wealthy after noting that he pays a lower tax rate than his secretary because of preferential tax treatment for capital gains and dividend income .

包括前首相安倍晋三（shinzoabe）在内的这些高官提议，临时取消股息税和资本利得税，成立一只投资日本股市的主权财富基金，采取更严格的企业监管规定。

The group , which includes Shinzo Abe , the former premier , proposes a temporary abolition of dividend and capital gains taxes , the establishment of a sovereign wealth fund that would invest in Japanese stocks and stronger corporate governance rules .

和记电讯国际首席财务官蒂姆潘宁顿（timpennington）表示，该公司获悉，由于这桩交易是“一个离岸工具出售资产给另一个离岸工具”，因此不必提取任何资本利得税拨备。

Tim Pennington , HTIL chief financial officer , said because the transaction involved the sale of " one off-shore vehicle to another off-shore vehicle " , the company was advised it did not have to make any provisions for capital gains tax .

东道国对转让财产的资本利得的税务处理；

The tax disposal for the host country to capital benefit ;

不过，资本利得也同样重要。

Capital gains , however , are just as important .

基于创业投资资本利得的税收激励政策研究

Research on the Incentive Taxation Policy on Capital Gain of Venture Capital

计税依据方面，以实现了的证券资本利得为依据。

The tax basis is the capital gains which have been realized .

对资本利得税计征模式的一个设想

A Suggestion on the Collection Pattern of Capital Gain Tax

另外，本章还介绍了资本利得税的课税依据。

This chapter also describes the tax basis for capital gains tax .

尽管资本利得无法对实体投资提供资金，他们却可以补充账面资产。

Though capital gains cannot finance physical investment , they can replenish balance-sheets .

创业投资与资本利得税政策设计

Policy Design of Capital Gains Tax on Venture Capital

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 .

参议员奥巴马提出暂免小公司资本利得税。

Senator Obama proposes to suspend the capital gains tax on small businesses .

中国一般对重组征收10%的资本利得税。

China typically levies a 10 per cent capital gains tax on restructurings .

为什么我们的现值公式对资本利得只字不提？

Why does our formula for present value say nothing about capital gains ?

资本利得税比较研究

The Comparative Study of the Capital Gain Tax