capital returnglossary / capital return, 资本利得, 资本收益 capital return(1)资本收益;资本利得(→capital gain) (2)(税法)资本退还 退还纳税人的对纳税人个人费用〔individual’s cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。 词条贡献者 双语律师Andrew,欧洲名校国际税法专业,擅长翻译各类与国际税法相关的法律文件。
capital return capital return Tax. Revenue that represents the repayment of cost or capital and thus is not taxable as income. — Also termed…
capital gain capital gain, 资本利得, 资本收益 capital gain 资本利得;资本收益 指资产在出售或交易时获取的利润,即资产的成本价或购买价与再出售或交易价之间的差额。