a tax on capital gains;

"he avoided the capital gains tax by short selling"

thus the liberal democrat cure for unemployment and a fiscal deficit is to increase capital gains tax in britain to 50 per cent, the highest rate in the world.

因此，英国自由民主党（liberaldemocrat）提出的、解决失业问题和财政赤字的方案，是将英国的资本利得税率提高至50%这一全球最高水平。

nevertheless, i’d also cut the capital gains tax for any profit-making venture start-up from 15 percent to 1 percent.

然而，我还会将盈利的风险投资创业公司的资本收益税从15%减少到1%。

mps to be 「completely open」 on whether they have claimed additional costs allowance on a property as a second home and are liable for capital gains tax

议员必须将其是否因第二套住房而享有额外补贴作完全公开，并应依法缴纳资本利得税

a significant negative correlation exists between changes in the capital gains tax and the quantity of venture capital.

资本利得税率与创业资本发展间有显着的负相关关系。

but fiszman is in the process of decamping to switzerland and it is thought he will not divest from arsenal until he no longer has any capital gains tax liability.

但是费兹曼在秘密逃亡瑞士的过程中，他不会脱离阿森纳，除非他不在有任何资本利益的税收义务。

no capital gains tax is imposed on appreciation at your death.

在你死亡的时候，也不会被征收资本利得税。

the response was a series of measures, including a capital gains tax and restrictions on foreigners buying property, which resulted in a slow-down in the shanghai market but not a slump.

对此，政府采取了一系列，包括征收资本利得税和限制外国人购房。这些措施最终使上海市场增速减缓，而没有出现暴跌。

capital gains tax for higher rate taxpayers will go up from midnight to 28%.

高税收纳税者的资本收益税提高到28%。

hong kong does not impose a capital gains tax on property or share-trading profits.

香港并不针对房地产或股票交易利润征收资本增值税。

mr waxman said that they had benefited from the tax system, which allowed their earnings to be taxed at the lower capital gains tax rate, rather than as income.

瓦克斯曼还说，他们从税收体系中得益，该体系让他们以较低的资本所得税率，而非收入税率来交个人所得税。

first, the key investment for small businesses to zero capital gains tax treatment.

第一，给小企业关键投资资本收益以零税收待遇。

key tax changes include: a rise in the main rate of vat from 17.5% to 20% from january 2011; capital gains tax for higher rate taxpayers will go up from midnight to 28%.

核心税率的改变包括：从2011年一月起，主要增值税从17.5%增至20%；高税收纳税者的资本收益税提高到28%。

president clinton also signed into law the biggest capital gains tax cut in our nation's history in 1997. it effectively eliminated any capital gains tax on owner-occupied homes.

克林顿总统在1997年亦签署了我国历史上幅度最大的资本所得税减税法案，取消了私人住房的一切资本所得税。

almost trebling capital gains tax in the uk would be especially stupid.

把英国的资本利得税率提高几乎两倍，真可谓蠢到家了。

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。

to generate greater up-front revenue for the treasury, the centre for policy studies scheme would also waive capital gains tax for people who sell their shares within the first three months.

为了使财政部可以获得更多的预收款项，政策研究中心建议，对于那些在前三个月出售其股份的持有人，可以延期支付资本利得税。

they think that two factors affect the earning rate of purchaser in m&a: the tax rate on paid dividends and capital gains tax rate.

他们认为，企业购并中，购并方的收益率只受两个因素的影响，即企业已分配股息的纳税比率和资本利得税率。

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。