1) Capital Income Tax
资本所得税
2) capital income
资本所得
1.
There exist some problems such as the taxation of earned labour income, capital income and implicit welfare, the tax policies to the encouragement of investors and compensation for risk - taking and taxation to deal with the enterprise ownership.
我国现行的个人独资企业和合伙企业所得税政策,存在着诸如对劳动所得、资本所得、隐蔽性福利的税务处理、企业所有权转换中的税务处理、对投资者的激励与风险补偿的税收政策等一些需要解决的问题,需针对这些问题提出有效措施以促使其早日得到解决。
3) basic rate of income
所得税基本税率
4) Capital Gains Tax
资本利得税
1.
The Inevitability of Capital Gains Tax;
征收资本利得税是一种必然
2.
Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently.
关于我国目前是否应适时开征股票资本利得税的话题,近几年来已引起人们的普遍关注。
3.
The capital gains tax influences both the quantity and the quality of venture capital investment.
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。
5) capital gain tax
资本利得税
1.
China should start to collect capital gain tax,enlarge the collection range of stamp tax,reduce the tax rate of secondary market,and cancel the repetitious taxation of individual investment gain.
分析了中国股票市场税收的现状,指出了目前股票市场税收存在的缺陷,认为应尽快开征资本利得税,扩大印花税的征收范围,减免二级市场印花税税率,取消个人投资所得的重复征税。
2.
It is a tendency to collect capital gain tax in the long run.
从长远来看，我国开征资本利得税是大势所趋。
6) Capital Acquisitions Tax
资本取得税
补充资料：比例所得税（proportional income tax）
比例所得税（proportional income tax）：不管个人的应税收入为多少，其税基
保持不变的所得税制度。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条