资本收益

A high state tax on capital gains is also bad because it tends to be volatile, causing big budgetary problems.

征收很高的资本收益毫无益处，因为这样的话收益会变动，从而引起预算方面的问题。

On the basis of these theories , the author brings forward a new perspective of research. Furthermore, all the demonstration establishes the theory basis for the latter positive study, and the author solves the practical problem by means of positive results. 2.This paper puts forward the management model "cardiogram of the capital returns change process". The author compares the capital returns change process with heart-throb, and introduces the system of firm's value creation.

提出了"资本收益运动过程心电图"的管理模型，将资本收益的运动过程形象的比拟为心脏搏动的动态过程，形成了企业价值创造系统，运用价值链理论，通过鱼刺图价值分解法从平衡计分卡的四个维度来梳理和明确企业价值战略目标，将价值运动过程的驱动因素逐步分解，尤其是从人力资本的视角探讨了智力资本在资本收益过程中的重要作用。

Assuming that you have to pay capital gains taxes at 20% on any excess of salvage value over book value, would you gain or lose by depreciating the assets down to zero and paying the capital gains taxes.

假设您要付出的资本收益税的20 ％，对任何超过打捞价值超过账面价值，你会获益或损失贬值的资产下降到零和支付资本收益税。

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。

According to traditional theory,international capital flow is caused by such factors as capital yield spread,exchange rate changes,international balances and risks.

传统理论认为，国际资本流动是由资本收益差、汇率变动、国际收支、风险因素以及政策等造成的。

Based on the assets specificity, this paper establishes the evolutionary game model under shareholding cooperative system and takes the degree of assets specificity、the size of appropriable quasi-rents、 cooperative surplus and average rate of return on capital as the major factors for the stability of the capital and the stability of the ownership structure.

本文以资产专用性为立足点，建立起农村信用社股份合作制下自然人股东和法人股东的演化博弈模型。本文认为农村信用社资产专用性的程度、可占用准租的大小、合作剩余、社会平均资本收益是股份合作制模式下农村信用社保持股权结构和资本稳定的主要因素。

Based on the assets specificity,this pa- per establishes the evolutionary game model under shareholding cooperative system and takes the degree of as- sets specificity、the size of appropriable quasi-rents、cooperative surplus and a...

本文认为农村信用社资产专用性的程度、可占用准租的大小、合作剩余、社会平均资本收益是股份合作制模式下农村信用社保持股权结构和资本稳定的主要因素。

And the spirit of the rules is easily broken, by casting taxable foreign income and capital gains as untaxable foreign capital.

将必须纳税的海外收入和资本收益转变成免税的国外资本便可轻易逃税，这样子很容易就钻了政策的空子。

This has raised the champagne houses' return on capital to well above the norm in the wine world: Laurent Perrier's return on capital was 13% last year, for example.

这使得香槟产业的收益远远高于其他酒业：去年，罗兰百悦香槟的资本收益高达13%。

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。

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。