资本所得

通过均衡税率求解，本文得到了小型经济与大国的最优资本所得税收政策。

This dissertation obtains optimal taxation policy of capital income for small open economy and large economy by solving equilibrium tax rates .

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。

A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation .

上述预算提出将资本所得税率由15%增至20%。

The budget proposes lifting the capital gains tax rate from 15 to 20 per cent .

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。

This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system .

我将免除中小企业和初创企业的资本所得税，因为这些企业将是未来高薪、高技术工作岗位的来源。

I will eliminate capital gains taxes for the small businesses and the start-ups that will create the high-wage , high-tech jobs of tomorrow .

除了资本所得，10%富人的工资占全国总工资的比例也在2010年达到新高，未来可能还会继续上涨。

Excluding capital gains , the top 10 % of earners captured a near-record share of income in 2010 . More increases may follow .

他认为，投资者在上世纪90年代失去了关注的焦点，是因为市场在稳定增长，他们可以把获得资本所得当作理所当然的事情。

He reckons investors lost their focus in the 1990s because markets were rising so steadily that they could take capital gains for granted .

在全国范围内，监管机构通过银行减少抵押贷款，并保证打击那些逃避房产资本所得税的人。

Nationally , regulators leaned on banks to reduce mortgage lending and pledged to crack down on those evading capital gains taxes on property .

如今在大型基金的最高层中，有数十位资深经理仍渴望继续实现资本所得，这里面肯定存在问题。

Right now the industry has dozens of senior players at the top of giant funds whose hunger to carry on delivering must be open to question .

但即便是在韩国，也不可能做空政府债券，而且政府在对外国人资本所得征税问题上，主意总是变来变去。

But , even in South Korea , it is not possible to sell government bonds short and the government keeps changing its mind over taxing foreigners ' capital gains .

对于具有高额的非资本所得及低遗赠动机的个人而言，当预期未来价格上升时，其目前的自有房屋需求会增加。

If the future housing price is expected to rise , the owner-occupied housing demand of an individual with a high non-capital income and a low bequest motive would be increased .

其次，劳动所得用于消费边际倾向要远远高于资本所得，劳动收入占比下降将制约最终消费提高。

Secondly , because the marginal consume propensity of labor income is higher than that of capital income , the decline of labor income share will restrict enhancement of final consumption .

但是大量英国富人遭受到税前扣除额的重击，另外，他们还要缴纳高额的养老金、资本所得税和房屋销售税。

But a much larger number of affluent Britons feel hard hit by tweaks to tax allowances , as well as higher taxes on pension contributions , capital gains and house sales .

界定产权明确的边界；解决公有产权所有者虚位的问题；在立法上保证私有产权的平等地位；确认资本所得收入的合法性。

Define the boundary of property , and resolve the phantom problem regarding property owners ; guarantee the equal status of private property in legal terms , and the validity of capital income .

换言之，下调资本所得税税率让有钱人获益，与提供政府补贴让沃尔玛获益，两者有什么不同？

Or put another way , how is a lower tax rate on capital gains , which essentially helps the rich , not like a government subsidy similar to the one Wal-Mart receives ?

因此，即使在现金股利所得税率高于资本所得税率情况下，国外公司仍然每年派发大量的现金股利，实行稳定的现金股利政策。

Therefore , although under the condition that cash dividends income tax rate exceeds the capital income tax rate , overseas enterprises still grant a great deal of cash dividends and adopt steady policy .

如果美国政府陷入党派僵局，所有布什时期的减税政策将于1月2日到期，包括资本所得税和股息税（这也是为何本周股市如此疲弱的原因之一）。

If the government gets caught up in partisan gridlock , all the Bush era tax cuts end on January 2nd – including those on capital gains and dividends ( hence why the equity markets are in such a tizzy this week ) .

因此我们采取了数项措施来帮助他们：对投资的资本收益所得税进行减免。

So we proposed steps to get them that help : Eliminating capital gains taxes on investments .

这意味着随着时间的推移，即使是投资信托，罗姆尼为其150万美元支付15%的资本利所得税，也会获得同样的收益获得价值一百万美元，而不是他的孩子或孙子。

What that means is even an investment in the trust gains an value by one million dollars over time , it 's Romney who pays the 15 % capital gains tax of 150 , 000 dollars , not his children or grandchildren .

而投资风险是指进行资本投资后所得收益的不确定性，所以人力资本投资风险就是指对人力资本进行投资后所得收益的不确定性。

Risk on the investment is the uncertainty of profit after carrying on the capital investment .

外商投资企业以资本金结汇所得人民币资金用于证券投资，应当按国家有关规定执行。

In investing in securities the Capital in RMB acquired through foreign exchange settlement , a foreign-invested enterprise shall implement relevant regulations .

目前，股东不仅需要按全额税率（已上升至约13%）为资本收益支付所得税，而且还得补缴政策追溯期限内曾免掉的50%的税款。

Now , not only will stockholders have to pay the full tax rate on capital gains , which has risen to about 13 % , but they 'll also be billed retroactively for 50 % of the taxes they excluded .

本研究即针对台湾高等教育扩张前期的1992年与后期的2001年两个时点，利用Mincer的“薪资所得函数”加以扩充，来解释当前台湾人力资本投资与薪资所得之间的关系。

This research utilizes " income function of the wages " of Mince to explain the relationship between present human capital investment and wages in Taiwan .

国际税收竞争、资本管制与企业所得税负担调整

International Tax Competition , Capital Control and Adjustment of Enterprise Income Tax Burden

最后，人民币升值所产生的国内就业压力将有可能对资本形成、个人所得税和政府对企业的转移支付产生一定的消极影响。

Finally , domestic employment pressure caused by the revalue of RMB will possibly have a negative effect on the formation of capital , individual income tax and transferred payment of government to businesses .

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。

The paper clears the concept of capital gains tax , and different capital gains tax from capital income tax .