capital gain

Investors have been particularly keen to gain exposure to China as it has become the driving force behind the global economy, with growth forecasts of 10 per cent for 2010, says RBC Capital Markets.

随着中国成为全球经济发展的推动力量，投资者特别希望获得投资中国市场的机会。RBC资本市场称，2010年中国经济增长预计将达到10%。

LVMH stands to make a capital gain of around 3 billion euros on its Herm è s holdings, Bloomberg reported, citing an unnamed source.

据彭博资讯（Bloomberg）援引未具名消息人士的话报道，LVMH在爱马仕中的股份将为其带来约30亿欧元的资本收益。

The Comparative Study of the Capital Gain Tax

资本利得税比较研究

For the investors who had bought the bond, the capital gain would have been quite significant.

那些在价低时买进的投资者, 可赚了相当可观的利润.

Normally, when a partnership is sold, most of the goodwill is taxed as a capital gain to the seller but the Senate has been considering imposing a "rough justice" formula for financial partnerships.

通常情况下，当出售合伙企业时，大部分商誉被视作卖方的资本利得来征税，但参议院一直在考虑对金融合伙企业施加一个“大致公平”方案。

Quotes warming, capital gain, speculative at Wuhan Iron and Steel shares again on the full deduction.

行情转暖, 资本的逐利 、 投机性再度在武钢股份上得到充分演绎.

After this period, the tax on the capital gain is 20 per cent.

在此期限之后，则只要缴纳20%的资本利得税。

Capital gain should be charged tax.

资本盈余应交税。

The shareholder of current shares attaches importance to the right of income about capital gain, and think it as monopolistic right and core benefit.

资本利得收益权是流通股股东独享权利，这是具有实践意义的创新点，并通过分析指出该项权利是流通股股东的核心利益所在。

Export-duty Evasion in China capital gain tax

我国出口骗税成因及治理资本收益税

Carried interest is treated as a capital gain, taxed at 15 per cent, rather than income, typically taxed at 35 per cent.

附带权益被视为一种资本收益（税率仅为15%），而非税率通常为35%的个人所得。

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。

On capital, on private gain.

是建立在资本上面, 建立在私人发财上面的.

Except otherwise stated, performance does take into account of reinvestments and capital gain or loss.

除注明外, 表现己考虑股息再投资及资本增长及损失.

With the socialization of the process of accumulation of human capital and the diversification of the main body of investment, it is necessary to change the train of thoughts of the research on the human capital gain sharing.

随着人力资本的积累过程社会化、投资主体多元化，人力资本收益分配的研究思路有必要改变。

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；

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；

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 term "returns" includes monetary returns yielded by an investment including any profit, interest, capital gain, dividend, royalty or fee.

“收益”一词系指由投资产生的货币收益，包括利润、利息、资本利得、分红、提成费或酬金。

While China continues to gradually liberalise flows of capital entering and exiting the mainland, it remains conservative, leaving international investors few options to gain exposure to Chinese companies.

虽然中国仍在逐步放宽对于资本进出的限制，但它依然很保守，使得国际投资者没有多少可以投资中国公司的方法。

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

Increase capital input to geological and prospecting work and raise guarantee capacity of mineral resources, it can relieve resource restrict to economy development of China and try to gain the initiative in resource strategy of China.

解决资源对于国家经济约束的重要途径就是要加大勘查投入和勘查力度，提高资源的保障水平，为我国经济的发展争取资源战略上的主动。

All other banks have come up with a combination of asset sales, risk-weighting recalculations, profit retention projections and so-called liability management exercises, involving the buying back of debt that is trading below par values, a process that triggers an immediate capital gain.

所有其他银行都提出了包括资产出售、风险加权资产重新计算、利润留存预测和所谓的负债管理的综合措施。其中负债管理是指回购市价低于面值的债务，它会立即产生资本利得。

Capital gain tax Increase the benefit: 100;

资本收益税增益：100；

Income of the security investment fund includes interest income, dividend income and capital gain and loss.

证券投资基金的收益主要包括利息收入，股利收入和资本利得。

Current yield increased or decreased to take account of the capital gain or loss on redemption.

赎回证券时,将当前收益率的涨跌情况纳入资本利得或损失的计算内.