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案例里有这么句话＂Income taxes were 16% for Hong Kong companies. Currently, there was no tax on capital gains.＂

这个怎么翻译啊～～～～说明什么问题呢？

这个１６％是公司的什么啊～～～

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关键词：金融案例 currently Hong Kong Companies Companie 金融

唉行不行啊你～～16％当然是税率了～～说明香港公司交16%的税啊～笨！

来，姐姐告诉你～～

net income before income taxes - 0.16 * net income before income taxes = net income after income taxes 啊～～

capital gain 又是什么呢？懂英文吧？

In finance, a capital gain is profit that is realized from the sale of an asset that was previously purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds, and property. (If the sale of the asset had yielded a loss rather than a profit, this loss would be called a capital loss.)

Capital gains may be exempt from income tax, in which case it may be important to distinguish capital gains (or losses) realised on the sale of fixed assets (long-life assets that form part of the structure of a business, such as real property), known as long term capital gains from trading profits or losses realised on the sale of trading stock (short-life assets that are quickly sold on),known as short term capital gains .

In many jurisdictions, including the United States and the United Kingdom, capital gains are subject to a capital gains tax. Long term capital gains may be subject to a lower tax rate than short term gains.

“http://en.wikipedia.org/wiki/Capital_gain”

我猜测，大意是：香港公司的所得税税率为16%。当前，对公司的资本收益不征税。

以下是引用五行居士在2005-12-28 8:26:37的发言： 我猜测，大意是：香港公司的所得税税率为16%。当前，对公司的资本收益不征税。

最后一句有点疑问啊

对于后一句，我也不大放心，不知是不是这个意思：当前，这部分税收不包括对资本收益所征的税。欢迎指正。

顶

对香港公司而言，公司所得税率为16%。同时，由于一般公司一般是股权和债权的结合，在这里只对债券部分收益征税

这应当是对股东的收益（股息和资本利得）来说吧，一般的corp.是double-taxed，也就是公司的利润要征所得税，股东的获得资本利得和股息还要再征一次税，而这家公司的所得税率16%，但是对股东的资本利得不再征税。

Income tax here refers to corporate tax.

Taxes are paid both at corporate level and personal level.

Taxes paid at personal level fall into two catagories:personal income tax and tax on capital gains.

In most recently published textbooks, the term corporate tax has been used to refer to income tax paid by the company.

Tax on capital gains has already been clearly explained by 岸芷汀兰.

16％income tax是公司交的税，股民分红要交个人所得税，这里不关公司的事。

16％是算在营业额上的，如果你卖掉旧机器或者其他asset 卖的钱比帐面的价值高，就有capital gain，这个capitial gain不收税。