capital gains taxation

基本解释

Capital gains taxes, like all forms of taxation, raise revenues for the government but also impose economic costs.
资本利得税与其它任何一种税制一样，有增加财政收入、加重经济成本的特性。
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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?
有中国已经参与的任何DTA's，那一个属性到另一个缩短州的资本收益的课税?。
Interest, income and capital gains are exempt from taxation under the Inland Revenue Ordinance. However, you should seek professional advice on your personal situation.
根据香港税务条例，利息、投资收益及资本增值均豁免纳税，但您仍须按个人情况谘询专业意见。
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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年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同
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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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资本利得税
In the third part,I tried to probe into how to establish an efficient capital gains taxation in our country.
第三部分试图探求我国资本利得税的设计。