1) capitalization of dividend tax
股利税资本化
1.
The Harris-Kemsley model on post-tax income is used to analyze the impact of taxation reform on investor profit and that of integrated taxation system on capitalization of dividend tax.
本文以1994～2001年两税合一税制实施前后的台湾上市公司为样本,运用Harris-Kemsley股利税后收益模型,探讨所得税制改革对权益投资者收益的影响,以及两税台一税制的实施对股利税资本化的影响。
2) dividend from capital
资本股利
3) 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。
4) 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。
5) capital interest tax
资本利息税
6) capital revenue tax
资本盈利税
补充资料：资本税
资本税——
资本税是指出售债券时对卖出价格（或持有到期时偿还价格）与买入价之间的差额收益所征收的资本收益税。
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