利得税

特区政府将会改善利得税税制，由即日起，公司本地存款所赚取的利息收入，可豁免缴交利得税。

The SAR Government will improve the profit tax system . With effect from today , interest earnings by companies in savings in local banks can be exempted from profit tax .

在我国，由于资本利得税尚未征收，因此就不存在根据个人所得税与资本利得税之间的比较来选择股利政策的情况。

As the capital profit tax has not been imposed in our country , we need not choose the dividend policy by comparing the income tax for individual with capital profit tax .

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 .

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 .

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 .

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

由即时起，在本地赚取的利息收入豁免缴交利得税。

Exempt interest income earned locally from profits tax with immediate effect .

在许多成熟经济国家，物业税和利得税并存。

In many mature economies , property tax and profits tax coexist .

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 .

创业投资与资本利得税政策设计

Policy Design of Capital Gains Tax on Venture Capital

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 .

资本利得税比较研究

The Comparative Study of the Capital Gain Tax

在此期限之后，则只要缴纳20%的资本利得税。

After this period , the tax on the capital gain is 20 per cent .

现在扣除资本利得税，并引入每年3%的通货膨胀率进行计算。

Now subtract capital-gains taxes and add into the mix an inflation rate of3 % .

赢利高的公司须向政府交纳额外利得税。

A company which make high profit must pay excess profit duty to the government .

资本利得税对创业资本发展的影响主要表现为数量与质量两个方面。

The capital gains tax influences both the quantity and the quality of venture capital investment .

中国开征股票资本利得税的制度设计研究

Research on Designs for the System for China to Adopt Capital Gains Tax on Equity Trading

政府已经在酝酿征收资本利得税，这也会起到降温之效。

Taxing capital gains , as the government has contemplated , would also cool the market .

由雇主支付的保费是否可扣除利得税？

Are the premiums paid on the policy by the employer deductible for profits tax purpose ?

其中一个问题是中国没有澄清如何对相关投资所得征收资本利得税。

These issues include a lack of clarity surrounding how capital gains tax is levied on investments .

在弄清楚了他们之间的关系之后，给出了资本利得税的定义。

After making certain the relationship between them , the definition of capital gains tax was given .

第三，对投资收益税和资本利得税开征时机的选择提出了独到的见解。

Third , having original insights on the opportunity of levying investment yield tax and capital gains tax .

此外，物业税和资本利得税也头一次双双成为讨论议题。

For the first time , both a property tax and a capital gains tax are under discussion .