The Inevitability of Capital Gains Tax;
征收资本利得税是一种必然
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。
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。
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。
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。
An Analysis of the Basic Issues in Capital Gains and Capital Gains Tax;
资本利得与资本利得税基本问题辨析
The Capital Gains Tax System and the Growth of Venture Capital--Also on the Orientations of the Chinese Capital Gains Tax System in the Transition Period;
资本利得税制度与创业资本的发展——兼论转型期中国资本利得税制的改进方向
An Analysis on the Model for the Impact of Capital Earnings Tax on Revenue Fluctuation;
资本利得税对股票收益波动影响的模型分析
On the Establishment of China s Capital Gain Taxation System;
借鉴国外经验 建立我国的资本利得税制
Research on Designs for the System for China to Adopt Capital Gains Tax on Equity Trading
中国开征股票资本利得税的制度设计研究
Taxing capital gains, as the government has contemplated, would also cool the market.
政府已经在酝酿征收资本利得税，这也会起到降温之效。
China,Not Ready to Levy a Capital Gains Tax on Stock-trade;
我国开征股票资本利得税的条件和时机尚未成熟
Most OFCs do not levy capital-gains or inheritance taxes, nor taxes on passive income such as interest.
绝大多数的离岸金融中心都免收资本利得税和遗产税，也不对诸如利息一类的被动收入进行征税。
Research on the Incentive Taxation Policy on Capital Gain of Venture Capital;
基于创业投资资本利得的税收激励政策研究
Building and Improving Capital Gains Tax System in China;
论我国资本利得课税制度的构建与完善
From that revenue their capital is periodically replaced with a profit, and that is also the source from which their original funds have almost always been derived.
他们的资本从这些税收定期地 得到偿还并获得利润，而且他们最初的资本也往往得自政府税收。
Questioning about the Income Tax of Returned Profits of an Investment;
投资分回利润的所得税税务处理质疑
An Empirical Research on the Relevance Between Capital Structure and Income Tax Burden;
资本结构和所得税税负关系实证研究
And I got some patter with the capital gains tax, too.
我也能侃侃而谈投资利得所得税。
Impact of Integrated Income Tax on Capitalization of Dividend Tax;
“两税合一”对台湾上市公司股利税资本化的影响
Research on Capital Income Taxation under Tax Competition in Open Economy;
开放经济下基于税收竞争的资本所得课税研究
International Tax Competition,Capital Control and Adjustment of Enterprise Income Tax Burden;
国际税收竞争、资本管制与企业所得税负担调整
Calculation on Effective Tax Burden of Income Tax Taken by Enterprise’s Capital in Our Country;
我国企业资本承担所得税实际税负的测算