The paper analyses the international policy design and performance of the capital gains tax (CGT) on venture capital.
分析国际上促进创业投资发展的资本利得税政策设计及绩效,一个良好的资本利得税政策设计必然促进创业投资的发展。
Capital gains and losses frequently take place, and there is a need to clarify some of their basic aspects though China has not formally laid down taxation measures on capital gains.
资本利得和利亏经常发生 ,虽然到目前为止我国还没有明确的制定资本利得方面的税收措施 ,但是有必要明确资本利得和利亏的一些基本方面。
In order to disclose the long-term ROI of Chinese A-Share stock markets, SSE 180 Index is selected as the representative of Chinese A-Share stock markets and its dividend yield, return on right offering, capital gain and return on investment, paper.
为了全面地反映我国A股市场长期投资回报的高低,选取有代表性的上证180指数,计算其成份股从1993年至2002年的股利回报率、配股回报率、资本利得和投资回报率。
The Inevitability of Capital Gains Tax;
征收资本利得税是一种必然
Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently.
关于我国目前是否应适时开征股票资本利得税的话题,近几年来已引起人们的普遍关注。
The capital gains tax influences both the quantity and the quality of venture capital investment.
资本利得税对创业资本发展的影响主要表现为数量与质量两个方面。
China should start to collect capital gain tax,enlarge the collection range of stamp tax,reduce the tax rate of secondary market,and cancel the repetitious taxation of individual investment gain.
分析了中国股票市场税收的现状,指出了目前股票市场税收存在的缺陷,认为应尽快开征资本利得税,扩大印花税的征收范围,减免二级市场印花税税率,取消个人投资所得的重复征税。
It is a tendency to collect capital gain tax in the long run.
从长远来看，我国开征资本利得税是大势所趋。
The return of the closed-end fund has three kinds: bonus,income from the difference of the price,and income owing to the discount.
对封闭式基金的3种收益来源:持有期的分红收益,资本利得收益以及由于折价所带来的到期净值返还收益进行了分析。
An Analysis of the Basic Issues in Capital Gains and Capital Gains Tax;
资本利得与资本利得税基本问题辨析
undistributed capital gain dividends
未分配资本利得股息
net realized capital gains
已实现资本利得净额
The Capital Gains Tax System and the Growth of Venture Capital--Also on the Orientations of the Chinese Capital Gains Tax System in the Transition Period;
资本利得税制度与创业资本的发展——兼论转型期中国资本利得税制的改进方向
Research on the Incentive Taxation Policy on Capital Gain of Venture Capital;
基于创业投资资本利得的税收激励政策研究
Building and Improving Capital Gains Tax System in China;
论我国资本利得课税制度的构建与完善
An Analysis on the Model for the Impact of Capital Earnings Tax on Revenue Fluctuation;
资本利得税对股票收益波动影响的模型分析
On the Establishment of China s Capital Gain Taxation System;
借鉴国外经验 建立我国的资本利得税制
Research on Designs for the System for China to Adopt Capital Gains Tax on Equity Trading
中国开征股票资本利得税的制度设计研究
Taxing capital gains, as the government has contemplated, would also cool the market.
政府已经在酝酿征收资本利得税，这也会起到降温之效。
China,Not Ready to Levy a Capital Gains Tax on Stock-trade;
我国开征股票资本利得税的条件和时机尚未成熟
The capitalists are reaping rich harvest from their monopolistic ownership.
资本家正从私人占有制中获得暴利。
CAPM can be obtained by using non-arbitrage approaches.
资本资产定价模型可以用无套利方法得到。
From that revenue their capital is periodically replaced with a profit, and that is also the source from which their original funds have almost always been derived.
他们的资本从这些税收定期地 得到偿还并获得利润，而且他们最初的资本也往往得自政府税收。
The capital or main body of an estate or a financial holding as distinguished from the interest or revenue from it.
本金，资本财产或金融资产的资本或主体，区别于由它得来的利息或收益
The question of utilizing, restricting and transforming the capitalist sector of the economy was also made quite clear at the Second Plenary Session.
关于利用、限制和改造资本主义经济的问题，二中全会也讲得很清楚。
Your right of access includes the right to obtain a copy of your personal data provided by this form.
你的查阅权利包括取得申请书所填报关于你个人资料的复本一份。
The cost is just peanuts compared to what you get from the money.
和你投资所获得的利益相比，这点成本就不算什么。