术语“资本收益”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000738 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 资本/收益/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | 资本利得 capital income capital revenue |
| 搭配信息 Collocation | 资本收益分配capital gain distribution capital income allotment 投入资本收益率return on investment capital |
| 编纂人 Compiler | 姚玮 |
| 编纂日期 Date of Compilation | 2016-02-17 00:00:00 |
汉英语境1
英译术语:
capital gain
汉语语境:
财产保险投资所得课税规则涉及资本利得的税务处理和一般性投资所得的税务处理两个方面，如何对待实现的和未实现的资本利得或损失是形成税制差异的核心所在。我国应通过扩大投资准备金税前扣除范围、适当降低资本收益适用税率等方式对财产保险投资给予税收支持。
英语语境:
There are two categories involved in the tax rules in relation to investment income from Property and Liability Insurance, namely the taxation treatment of capital gains and ordinary investment income. The difference of taxation results from the treatments of realized and unrealized capital gains or losses. Many measures are to be taken to support the investment of property and liability insurance in China, which include the decrease of investment reserves and the lower tax rate of capital gains.