资本收益

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。

What's more the relations between different asset are classified to three groups which are the fundamental-derivative relation、the cross sectional relation and the comprehensive relation, on basis of which the asset pricing anomalies are classified individually to different groups.(2)The price model of the capital asset is constructed trailing the path of the asset value's incrementing and transferring. And then a three–factor model is established which can be utilized by the empirical researches. Concretely, under the capital chain, we conclude the relation between the stocks and the corporate assets is a fundamental-derivative one and the research object is the capital asset under the capital chain.

具体而言，本文在资产链的角度下分析股票和公司资产之间的"基础—衍生"关系，明确了本文的研究对象为资产链下的资本资产；建立了公司资产的价值，将公司资产和其基础资产公司的财产联系了起来，构造了资产链上第一个节点——公司资产的价值；将公司资产和资本资产进行了关联，在考虑公司资产变为资本资产的流动性增值后，建立了资本资产的价格模型；在前文资本资产价格模型的基础上进行了收益分解，基于此引入了具有长中短不同决策周期的三类投资者，在存在无风险资产和不存在无风险资产两种情况下分别建立了可用于实证的三因素模型。

In real estate appraisal theory,the income approach is one of important methods,and the key of the income approach is confirmation of net income and capitalization rates .

在房地产估价方法中，收益法是一种重要的方法，运用收益法的关键在于净收益和资本化率的确定。

As for the outflow of human capital, the higher level of human capital, the lower possibility of returning as countryside owing to the frailness of agriculture and the inherent wage disparity between urban and rural areas. That is that this flow way of the rural human capital, generally is a state of unidirectional loss or net loss, which leads to an existence of serious"misplaced effect"in rural human capital investment.

对于流出去的人力资本来说，由于农业的弱质性以及城乡固有的工资差异，其人力资本水平越高返回农村的可能性越小，也就是说，农村人力资本的这种流动基本上呈一种单向流失和净流失状态，这就决定了我国农村人力资本投资存在着严重的投资收益"错位效应"。

In present China particularly, the source causing this irresolvable crisis lies in: 1 Regional ecologic capital crisis and existing crisis are formed by severe confrontation of environment and development. 2 The governmental financial burden, aggravated by the low efficiency of governmental supply and operating environment capital, results in grave deficient of environmental investment directly.

尤其在目前的我国，这种危机无法有效解决的根源在于：环境与发展严重对抗形成区域性生态资本危机与生存危机，政府供给与经营环境资本的低效率加重了政府财政包袱、直接导致环境投资严重不足，区域性环境资本持续欠帐经营导致严重累积的环境问题，区域性环境资本缺乏收益回收的技术与政策支持制约了庞大民间资本的投资行为。

The gains derived by a resident of a contracting party from transferring stocks or other rights held in a resident company of the other contracting party, if the person has once directly or indirectly participated in the ownership of at least 25% of the capital of this company, may be taxed in that other contracting state.

五、缔约国一方居民转让其在缔约国另一方居民公司资本中的股份、参股或其他权利取得的收益，如果取得该收益的人在该转让行为前12个月内，曾经直接或间接参与拥有该公司至少25%的资本，可以在缔约国另一方征税。

He says this income is really the return on cost-free capital that belongs to its shareholders; the bank should invest these funds in the capital markets and use the income on projects in the poorest countries, instead of lending it to governments that don't need it.

他说，这种收益实际上是世行股东们的无成本资本的利润；世行应该将这些钱投资到资本市场，并将收益用于最贫困国家的项目上，而不是贷给那些并不需要的国家。

And for the firms suffered from financial distress, shareholders still prefer ＂self-lending＂ to other debts, thus tacking ordinary debtees and making them accept reorganization arrangement.

通过债务性资本与替权益性资本的替换，股东总能够获得套利收益，但同时也损害了普通债权人和政府的收益，因而受到法律的限制。

This,周忠惠said that under the old criteria, the revenue generated by debt restructuring is to enter the capital fund, and now debt restructuring proceeds go directly to the current profit — the formulation of the provision does not take into account China's particular environment, but also does not take into account China's capital market regulation some of the requirements and regulations.

这一点，周忠惠表示，根据旧的标准，通过债务重组产生的收益是进入资本基金，而现在债务重组收益直接进入目前的利润—该条款的制定不考虑中国的特殊环境，也没有考虑到中国的资本市场监管的要求和规定一些。

Said that under the old criteria, the revenue generated by debt restructuring is to enter the capital fund, and now debt restructuring proceeds go directly to the current profit ── the provision does not take into account the development of the Mainland of China-specific environment and capital markets did not take into account a number of regulatory requirements and regulations.

周忠惠表示，根据旧的标准，通过债务重组产生的收益是进入资本基金，而现在债务重组收益直接进入目前的利润──该条文并没有考虑到发展的中国内地具体的环境和资本市场并没有考虑到的监管要求和规定。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷