查询词典 capital gains tax

The stimulus package passed last spring offered tax benefits, including capital-gains tax exemptions and increases in the amount of business expenses that could be claimed for tax purposes. The bill also targeted the flow of credit to small businesses.

于去年春天通过的振兴经济措施提供税收优惠，包括资本利得税的减免和

There are some differences in capital gains tax systems in U.S., U.K. and Australia. U.S. uses common method to calculate the capital gains, and U.K. and Australia use index method and discount method to count the capital gains. They all give some allowances on capital gains, and apply preferential tax policies to support small business.

美英澳的资本利得税模式有所不同，利得计算上美国采用常规方法，而英澳采用复杂的指数化法和折扣法，它们都给予资本利得许多宽免，积极运用税收优惠支持中小企业发展。

Levy capital gains tax on securities transactions by individuals and enterprises access to the proceeds of the sale of securities and real estate operating income achieved in the capital gains tax levy.

征收资本利得税对从事证券交易的个人与企业买卖有价证券所获得的收益以及经营不动产所取得的收益征收资本利得税。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

South Korea provides that from 2007 onwards, will be the second sale of real estate vendors charge 50% of the capital gains tax on the sale of housing units in the third of the vendor's collection of 60% capital gains tax, developers and called for public construction costs.

韩国则规定，从 2007年起，将对出售第二套房产的卖主征收50%的资本收益税，对出售第三套住房的卖主征收60%的资本收益税，并要求开发商公开建筑成本。

This paper probes into the establishment and improvement of the capital gains tax system under the present economy circumstance and the situation of the capital market. The tax system may make the capital market develop healthily and steadily. Designing the feasible scheme of tax system and other relevant measures under the principle of impartiality, universality, particularity and taxability is another object of this paper.

该文针对我国目前经济和资本市场的发展现状，基于证券市场的视角，论证我国资本利得税制度的构建与完善，以保证资本市场健康稳定发展、体现公平性、坚持普遍性与特殊性相结合以及可征管性为基本原则，区分证券一、二级市场，提出实际可行的税制设计方案及配套措施。

The model is as follows: WhereE = equity Rt = net annual cash flow in period t It = interest on mortgage in period t At = amortization of mortgage in period t Tt = income tax in period t Pn = selling price at end of period t = n GT = capital gains tax payable upon sale of property in year t = n UM = unamortized mortgage in year t = n n = investment horizon, in years from the present r = internal rate of returnThis equation can be solved by an iterative procedure of successive approxi mations to "r".

模范如下是：地方E=公平Rt=网年报现金流转在朝派时期t它=权益右手击球员的左后方场地抵押在朝派时期t阿特=amortization 的抵押在朝派时期t Tt=所得税在朝派时期t Pn=卖出价格阿特时期末t=n GT=首府gains税收可以支付在上面销售的财产在朝派年t=n嗯=分期偿还抵押在朝派年t=n n=投资视界在几年中从指向r=内部器官回报率这个等式罐被解决在附近一重复的过程的连续approximations向&r&。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

Commissioners of Inland Revenue in Britain, a body of officials appointed by the state and given the duty mainly of collecting income tax, capital gains tax, capital transfer tax, and stamp duties.

国内税务局英国政府机构，由国家任命的官员组成，主要负责征收所得税、资本收益税、资本转移税及印花税。

Securities tax systems deal with securities indirect tax , securities investment income tax and securities capital gains tax.

证券税制包含证券流转税、证券投资所得税和证券交易利得税等税种。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新