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.
資本利得稅與其它任何一種稅制一樣，有增加財政收入、加重經濟成本的特性。
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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?
有中國已經蓡與的任何DTA's，那一個屬性到另一個縮短州的資本收益的課稅?。
Interest, income and capital gains are exempt from taxation under the Inland Revenue Ordinance. However, you should seek professional advice on your personal situation.
根據香港稅務條例，利息、投資收益及資本增值均豁免納稅，但您仍須按個人情況谘詢專業意見。
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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年這些都變了,2003年頒佈的《就業與進一步減稅協調法案》,將股利的稅率減至15%,與資本收益的征稅率相同
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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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資本利得稅
In the third part,I tried to probe into how to establish an efficient capital gains taxation in our country.
第三部分試圖探求我國資本利得稅的設計。