查询词典 capital gains

The package included lower taxes on dividends and capital gains; enhanced expensing for small businesses; temporary bonus depreciation; and elimination of the estate tax.

这个方案，包括：降低红利税和资本所有税、提高向小型企业的支付、临时的奖金折旧、取消房地产税。

The capital gains tax penalizes investors who do too much switching from one mutual fund to another.

资本利得税会惩罚那些在不同基金之间换来换去的投资者。

While dated, many scholars prefer it to timelier data from other agencies because it provides details of the very richest -- for example, the top 0.1% and the top 1%, not just the top 10%-- and includes capital gains, an important, though volatile, source of income for the affluent.

这一数据虽然偏旧，但它却比其他机构提供的时效性更好的数据更受许多学者的偏爱，因为它提供了反映美国富豪收入情况的细节性材料，比如明确列出了美国最富有的0.1%和1%人口的财富占有情况，而不是仅笼统介绍富裕程度在前10%那部分人的情况。此外，这一数据还包括资本利得指标，这一收入虽然波动性很大，但却是美国富人的一项重要财富来源。

While dated, many Sell Silicone Bracelet scholars prefer it to timelier data from other agencies because it provides details of the very richest -- for example, the top 0.1% and the top 1%, not just the top 10%-- and includes capital gains, an important, though volatile, source of income for the affluent.

这一数据虽然偏旧，但它却比其他机构提供的时效性更好的数据更受许多学者的偏爱，因为它提供了反映美国富豪收入情况的细节性材料，比如明确列出了美国最富有的0.1%和1%人口的财富占有情况，而不是仅笼统介绍富裕程度在前10%那部分人的情况。此外，这一数据还包括资本利得指标，这一收入虽然波动性很大，但却是美国富人的一项重要财富来源。

Almost trebling capital gains tax in the UK would be especially stupid.

把英国的资本利得税率提高几乎两倍，真可谓蠢到家了。

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。

If you work, pay taxes, and makeless than $200,000, you'll get a tax cut. If you make more than$250,000, you'll still pay taxes at a lower rate than in the 1990s --and capital gains and dividend taxes one-third lower than they wereunder President Reagan.

如果你工作，就交税；如果年收入不足20万美元，你会获得减税；即使你的年收入超过了25万美元，你所负担的税率也比上世纪九十年代要低──资本利得税和股息税要比里根总统时期低三分之一。

Over the years, we've been Woody-like in our thinking, attempting to increase our marketable investments in wonderful businesses, while simultaneously trying to buy similar businesses in their entirety. The following table illustrates our progress on both fronts. In the tabulation, we show the marketable securities owned per share of Berkshire at ten-year intervals. A second column lists our per-share operating earnings (before taxes and purchase-price adjustments but after interest and corporate overhead) from all other activities. In other words, the second column shows what we earned excluding the dividends, interest and capital gains that we realized from investments. Purchase-price accounting adjustments are ignored for reasons we have explained at length in previous reports and which, as an act of mercy, we won't repeat. We'll be glad to send masochists the earlier explanations, however.

多年来，我们的看法一直与伍迪一致，在努力增加我们非凡企业的投资部位的同时，也试着买下一些同样优秀企业的全部所有权，下表充分显示了我们在这两方面的进展，表中列示出在十年间Berkshire每股所拥有的股票价值以及每股在扣除利息与营业费用之后来自其它活动的营业利益(但未扣除所得税与购买法会计调整数)，换言之，后者所代表的是在扣除我们从股票投资所得的股利、利息收入与资本利得之后的盈余收益，至于购买法会计调整数不列入的原因，在以前的年报中，我们已经花了相当的篇幅解释过了，在这个地方我们就不再重复了，当然如果你有被虐待的倾向的话，我们也不介意再复述一次。

Helping the neediest in a time of crisis, through expanded health and unemployment benefits, is the morally right thing to do; it's also a far more effective form of economic stimulus than cutting the capital gains tax.

在危机中通过扩大卫生计划和失业救济来帮助那些最需要帮助的人们，是道德正确的事；这也是比削减资本利得税更加有效的经济刺激。

Helping the neediest in a time of crisis, through expanded health and unemployment benefits, is the morally right thing to do; it's also a far more effective form of economic stimulus than cutting the capital gains tax.

在危机关头，对最需要帮助的人施以援手（通过扩大的医疗保障和失业福利）是具有道德正确性的事情。同时，这也是比削减资本利得税更为有效的经济刺激方法。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。