capital gain tax

The Comparative Study of the Capital Gain Tax

资本利得税比较研究

Capital gain should be charged tax.

资本盈余应交税。

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.

It analyses the seven factors that influence the venture capital-IPO, labor market rigidities, financial reporting standards, pension funds, macroeconomics variables, government programs and capital gain tax.

分析了影响产业投资基金的七个因素-首次股票公开上市发行（IPO）、劳动力市场刚性、财务报表标准、养老基金、宏观经济变化、政府政策和税收政策；

Capital gain tax Increase the benefit: 100;

资本收益税增益：100；

Export-duty Evasion in China capital gain tax

我国出口骗税成因及治理资本收益税

After-tax gain on disposal of fixed assets transferred to additional paid-in capital.

凡处分固定资产之溢价收入,于减除应纳所得税后之馀额转列资本公积者皆属之.

This text has analysed the basis of levying the capital gain tax and its principles, and introduces some rules and regulations as well.

本文分析了资本利得税的课征依据及征收原则，并结合典型国家作法介绍了资本利得税制度规定。

The new pattern of capital gain tax has the follow-ing advantages: It has avoided the time of beginning to collect capital gain tax.

新的资本利得税计征模式具有以下优点：避开了资本利得税的起征点问题；

A Suggestion on the Collection Pattern of Capital Gain Tax

对资本利得税计征模式的一个设想