capital gains taxation meaning in English
资本利得的课税
Examples
- In the first part , i analysed the fundamental aspects of capital gains and capital gains taxation . firstly , i set forth the main sources of capital gains and some key points of capital gains . then mentioned the theory about capital gains taxation and some controversies about it . finally i introduced the taxation treatments to capital gams in many countries
第一部分主要阐述了资本利得和资本利得税相关的一些基本问题，分析了资本利得的各种来源形式和对资本利得认识上该解决的关键点，接着分析了资本利得税的课税理论和有关的一些争议，并且提到了世界各国资本利得的税务处理。 - Besides that , i made use of some data to analyse the effects of the investments strategies on the investors in the united states . in the third part , i tried to probe into how to establish an efficient capital gains taxation in our country . i firstly analysed the capital gains markets and the sources of capital gains in china , then i put forward some proposals about the design of capital gains and some key problems in conceiving capital gams taxation in china
在理论层面上，通过假设的资本市场和资本利得税制体系来对投资者可能运用到的各种投资策略进行分析，分析中按照投资者相对更关注的资本利得税制中的关节点为基础将投资策略分为“锁入策略” ， “立即实现”策略， “举债策略” ， “损失结转策略” ，并对各个策略进行了模型化分析。 - Capital gains taxation is a popular tax in many countries , though it has been carried out for many years , it is always diputed by people . till now it has not been instituted in our country , however , with the capital markets becoming more and more perfect and investors use more and more investment strategies , capital gains taxation is bound to be carried out in china . by analyzing the tax treatments to the capital gains in other countries and the possible investment stratigies to the tax , we try to find an efficient way in which we can understand the key points in issuing a capital gains taxation in china
我国到目前为止还没有开征该税，但随着我国资本市场的不断完善和市场主体投资手段的不断进步，可以想象该税终将在我国开征。本文的总体思路是通过分析资本利得税的税收处理情况以及投资者可能的避税投资策略来进一步探讨如何适当制定我国的资本利得税，让其既能够有效地防止投资者不合意的避税，又能够使投资者按照税制的引导采用适当的投资策略，进而实现国家财政和投资者的双赢。本文是分三个部分来分析的。