资本税

本文的的主要目标是研究非马氏（non-Markovian）随机内生增长经济中的均衡资本税问题。

The major goal of this paper is to study the issue of equilibrium capital taxation in a non-Markovian stochastic endogenous growth economy .

一般企业资本税将继续适用于省级皇冠公司和金融机构。

CCT will continue to apply to provincial Crown corporations and financial institutions .

资本税在促使财富的平均分配方面将起重大作用。

Capital taxation will play a major part in equalizing the distribution of wealth .

以劳动类或消费类税收替代资本税将对经济增长产生促进效应。

Kinds of labor or consumer tax instead of capital tax will promote economic growth .

在短期内，房地产资本税是中性的，征收房地产资本税不会对社会福利产生影响。

The real estate tax is neutral in the short term , the real estate tax will not have an impact on social welfare .

但是在长期内，房地产资本税是非中性，充分利用税收政策调节房地产的供给和需求。

But in the long run , the real estate tax is a non-neutral , full use of tax policy to regulate the real estate supply and demand .

高通胀创造了一个资本税，这个税让大多数企业投资变得不明智，至少如果用对拥有者正的真实投资回报的标准来衡量是如此。

High rates of inflation create a tax on capital that makes much corporate investment unwise-at least if measured by the criterion of a positive real investment return to owners .

政府在使用房地产资本税调控房地产时，应充分考虑到房地产业对其相关联产业乃至宏观经济的影响。

Regulation of real estate in the real estate tax , the government should give full consideration to the impact of the real estate industry of its associated industries and the macroeconomic .

这就要赋予欧洲机构权力，收紧对财政和经济稳定的管控，设立共同的最低薪资标准和福利政策，并征收资本税和公司税。

This means empowering European institutions to establish tighter controls over fiscal and economic stability , alongside common minimum standards on wage and welfare policies , as well as capital and corporate taxation .

政府收入的主要来源于税收，增加房地产资本税会直接增加政府的财政收入，政府又通过转移支付等方式将部分税收转移给居民、企业等。

Because government revenue comes mainly from taxes , increasing the real estate capital tax will directly increase government revenue , and government transfers payments to residents , businesses , and so on .

刻画了分散经济中的随机均衡，得到了最优的资本税和消费税，并讨论了资本税的作用和政府支出的融资政策。

Then , the stochastic equilibrium in a decentralized economy was characterized , optimal capital tax and optimal consumption tax were derived , and the performance of capital tax and the financing policy of government expenditure were discussed .

他呼吁进行资本收益税改革。

He called for the reform of capital gains tax .

他已经作出退让，许诺降低资本收益税。

He has climbed down on pledges to reduce capital gains tax .

缴纳资本收益税

to pay capital gains 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

他通过短期交易逃避资本增值税。

He avoided the capital gains tax by short selling .

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 .

资本收益税增益：100；

Capital gain tax Increase the benefit : 100 ;

你如果出售这幅画，你就必须支付资本收益税。

If you sell the painting you will have to pay 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

政府公布了它对资本转移税所作新让步的细节。

The Government released details of its new concession on Capital Transfer Tax .