capital gains taxation

基本解釋

Capital gains taxes, like all forms of taxation, raise revenues for the government but also impose economic costs.
資本利得稅與其它任何一種稅制一樣，有增加財(cái)政收入、加重經(jīng)濟(jì)成本的特性。
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Are there any DTA's that China has entered into, that attribute the taxation of capital gains to the other contracting state?
有中國(guó)已經(jīng)蓡與的任何DTA's，那一個(gè)屬性到另一個(gè)縮短州的資本收益的課稅?。
Interest, income and capital gains are exempt from taxation under the Inland Revenue Ordinance. However, you should seek professional advice on your personal situation.
根據(jù)香港稅務(wù)條例，利息、投資收益及資本增值均豁免納稅，但您仍須按個(gè)人情況諮詢專業(yè)意見。
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However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.
但在2003年這些都變了,2003年頒佈的《就業(yè)與進(jìn)一步減稅協(xié)調(diào)法案》,將股利的稅率減至15%,與資本收益的征稅率相同
耶魯公開課 - 金融市場(chǎng)課程節(jié)選

Two years later he traveled to Luxembourg, a country where holding companies are not subject to income or capital gains taxation.
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It discusses the advantages and disadvantages of an array of policy options, like eliminating the alternative minimum tax, lowering the corporate tax rate, modifying capital gains taxation and eliminating tax expenditures.
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This reduces capital availability and proves dual taxation on capital gains or dividends are counter-productive.
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資本利得稅
In the third part,I tried to probe into how to establish an efficient capital gains taxation in our country.
第三部分試圖探求我國(guó)資本利得稅的設(shè)計(jì)。