投资所得

将投资所得和财产所得纳入《安排》的协调范围；

To put the coordination of investment income taxation and property income taxation into the Agreement ;

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax .

而由于年金收益率直线下跌，参加固定缴费养老金计划（definedcontributionpensions）的员工看起来也晚景黯淡，他们所缴费用的投资所得是要作为自己退休之用的。

Plunging annuity rates mean the future looks grim , too , for workers with defined contribution pensions , who have to provide for their own retirements with the proceeds of what they have paid into their plans .

投资所得的回报就是该队连续五年囊括国内冠军，而在11月12日，球队在2002年世界杯冠军队教练路易斯·菲利佩·斯科拉里（LuizFelipeScolari）率领下，三年内二度荣获亚洲足球俱乐部联赛（AsianChampionsLeague）冠军。

The reward has been five consecutive domestic titles and , on Nov. 21 , the team , led by 2002 World Cup winning coach Luiz Felipe Scolari , won its second Asian Champions League title in three years .

谈税收立法中股息和投资所得的税收处理

The Tax Treatment on the Income of Dividend and Investment

长期股权投资所得的纳税处理与纳税调整

Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions

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 .

中国和其它国家无需为美国国债的投资所得纳税。

China and other nations do not pay tax on the interest they earn on US Treasuries .

第四章对中国目前对外投资所得征税的有关情况进行了分析与评述。

Chapter 4 analyses and comments on China 's present taxation system on the income from investment abroad .

投资者会在远期外汇市场，按远期汇率将其在外国投资所得收益卖为本国货币，并将此收益同在本国投资所得收益进行对比。

In the forward market , Investors will sell their profit gained abroad , according to forward exchange rate .

证券所得税主要由证券投资所得税和证券交易利得税两大部分组成。

Securities income tax is made up of two parties : securities investment income tax and securities gains tax ( capital gains tax ) .

而且，他还以帮助投资者和美国经济的名义，将投资所得税降到了现代历史以来的最低水平。

After all , he dropped taxes on investment income to their lowest point in modern history in the name of helping investors and the economy .

证券投资所得税的税率不断下调，计税方法不断优化以处理股息重复征税；

The rates of securities investment income tax are constantly on the decline , and many methods are designed to deal with double taxations of dividends .

综合贸易所得和投资所得，估算了双边经贸关系对相关国家经济的贡献度；

By integrating the gains from trade and from investment , it calculates the contribution of economic and trade relationship to the economy of the countries concerned ;

在我国现行税法中，对股息、投资所得征税的规定，内资企业所得税法和外资企业所得税法中都存在着不可忽视的问题。

Abstract There exist some assignable problems on the taxes of dividend and investment in the income tax laws of both enterprises at home and foreign-invested enterprises .

如果美国和学生本国订有税务条约，则百分之三十的投资所得预扣税可以减少。

If the United States has a tax treaty with the student 's home country , the withholding tax of 30 percent on investment income may be reduced .

美联储表示，利率将在相当长一段时间内继续维持在零到0.25%的水平，而且它将继续将投资所得再投资于它的证券组合。

The central bank said interest rates would remain on hold at 0 to 0.25 per cent for an extended period and it would continue to reinvest in its securities portfolio .

全部投资所得税前和所得税后财务内部收益率的正确应用及对自有资金盈利能力指标的认识。

The paper shows the correct application of income rate inside the financial affairs before and after whole investment income tax , and the knowledge of the own capital profit ability quota .

假如他们持有过多的流动资产，银行的投资所得就会受到严重影响，这是因为流动资产越多，收益就越低。

A bank 's investment earnings can be severely affected if they hold too many liquid assets , as the more liquid the asset , the lower the yield tends to be .

因此，应尽快统一内外资企业所得税法，并在立法中克服原有两个税法对股息、投资所得税收处理的不当之处。

Therefore , a reasonable choice should be made for us to unify the income tax laws of these two kinds of enterprises , correct the imperfections in the income taxes of dividend and investment .

美国众议院共和党人坚决拒绝对资本利得和股息增税，在日益紧迫的避免美国财政悬崖的谈判中，排除将投资所得作为额外财政收入的来源。

Republicans in the house of representatives are fighting tax increases on capital gains and dividends , ruling out investment income as an acceptable source of additional revenue in increasingly urgent talks to avert the US fiscal cliff .

此外，对于投资所得（尤其是资本利得）是否应当像里根时代那样，与日常收入一样课税，奥巴马和罗姆尼两人都不希望展开辩论。

Moreover , it is clear neither wants a debate about whether investment income – notably capital gains – should be taxed the same as ordinary income , as was the case in the Reagan era . That would raise more like $ 500bn .

从短期股权投资所得、跌价损失、处置损益，成本法下投资所得、减值损失，权益法下股权投资差额、股权投资所得、处置损益等几个方面进行了会计处理和税务处理的比较。

This article makes comparisons between accountancy settlement and tax settlement in terms of loss and profit of short-term ownership investment , price drop , long-term investment income in cost method reduction of worth loss , ownership of a share investment income , ect .

股权投资的所得税影响分析

Analysis of the Influence on the Income Tax Involved in Equity Investment

我也能侃侃而谈投资利得所得税。

And I got some patter with the capital gains tax , too .

总回报是指扣除所有费用及股息再投资后所得的净回报。

Total Return is defined as the return after expenses and includes reinvested dividends .

外商投资企业所得税

Foreign-funded enterprise income tax

很多美国最富有的人从投资当中所得的收入，所征收的税率比绝大多数美国人的工资和收入税率都低。

Many of America 's richest earn investment income that is taxed at a lower rate than most wages and salaries .

但此处的投资活动所得和所费比经济学中的投入与产出在范畴上要广泛的多。

Of course , the field of the input and output in investment activity is more extensive than that of economics .

统一内外资企业所得税制度，调整外商投资企业所得税优惠政策，不但不会影响外商直接投资，而且会提高外商直接投资的质量。

Unifying the enterprise income tax system and adjusting the income tax incentive policies for foreign-invested enterprises , not only will not affect FDI , but also will improve the quality of FDI .