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1)  capital gain taxation
资本利得的课税
2)  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。
3)  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。
4)  capital gain free of taxation
免税资本利得
5)  alternative tax on capital gain
资本利得代用税
6)  conscription of wealth
资本课税
补充资料:资本利得

资本利得——
       资本利得是指股票持有者持股票到市场上进行交易,当股票的市场价格高于买入价格时,卖出股票就可以赚取差价收益,这种差价收益称为资本利得。


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