资本所得税

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 .

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 .

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 .

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 .

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 ?

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 .

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 .

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 .