In this chapter , the optimal capital taxation under strategic international tax competition is analyzed in a combined frame of the optimal taxation theory and international tax competition theory 本章考察了战略性国际税收竟争下的最优资本课税。这一分析是在优化税制和国际税收竞争理论相结合的框架中展开的。
资本: capital课税: levy duty; duty assessment; ...服务成本课税原则: cost-of-service taxation principle资本利得课税: capital gain taxation按提供的劳务成本课税的原则: costs of services principle资本利得的课税: capital gain taxation; capital gains taxation课税: levy duty; duty assessment; charge duty 课税从轻 lower the duty; 课税基准 basis of assessment; 课税价值 taxable value; 课税年度 taxable year; 课税品 dutiable goods; duty-paying article成本课体: cost object校本课程: school-based curriculum基本课业辅导: school work guidance basic school work guidance; school work guidance; basic school work guidance空域基本课目: basic airwork校本课程发展: school-based curriculum development校本课程开发: sbcd; school-based curriculum development校本课程研制: school-based curriculum development资本: 1.(经营工商业的本钱) capital 股份资本 joint-stock capital; 固定资本 fixed capital; 过剩资本 surplus capital; 借贷资本 loan capital; 金融资本 financial capital; 流动资本 current capital; floating capital; 生产资本 production capital; 银行资本 banking capital; 周转资本 working capital; 资本转化为产品 convert the capital into a product2.(牟取利益的凭借) what is capitalized on; sth. used to one's own advantage; 资本报告书 statement of capital stock; 资本不足 under capitalization; 资本产出 capital-output; 资本成本 capital cost; cost of capital; 资本抽回 revulsion of capital; 资本储备 capital reserve; 资本帝国主义 capitalist-imperialism; 资本额 capital on stock; 资本分保 equity participation; 资本负债 capital liability; 资本构成 capital gearing; capital composition; 资本过剩 surplus of capital; 资本耗失 capital destruction; 资本回流 reflow of capital; 资本货物 capital goods; 资本积聚 aggregation of capital; concentration of capital; 资本积累 accumulation of capital; 资本集中 centralization of capital; 资本价值 capital value; 资本交易 capital transaction; 资本接受国 capital recipient country; 资本结构 capital structure; 资本借贷 capital loan; 资本开支 capital expenditure; 资本课税 capital levy; 资本控制 capital control; 资本亏损 capital deficit; 资本来源 capital resources; 资本联合 capital combination; 资本流出 capital outflows; 资本流动 capital movement; capital flows; 资本流入 capital inflow; 资本流通 circulation of capital; 资本密集工业 capital-intensive industry; 资本密集企业 capital-intensive enterprises; 资本密集项目 capital-intensive project; 资本密集型 capital-intensive; 资本平衡表 balance sheet; 资本商品 capital goods; 资本市场 capital market; 资本收入 capital receipt; 资本收益 capital gains; 资本收益税 capital gains tax; 资本输出 export of capital; 资本输出国 capital exporting countries; 资本输入国 capital-importing country; 资本税 capital levy; 资本损失 capital loss; 资本投资 capital investment; 资本外流 outflow of capital; 资本限额 capital limitation; capital optimum; 资本需求量 demand for capital; 资本盈利 capital surplus; 资本 (与)产量比率 capital-output ratio; 资本预算 capital budget; 资本原始积累 primitive accumulation of capital; 资本增值 increase in capital; capital appreciation; 资本支出 capital charges; capital outlays; capital expenditure; 资本周转 capital transfer; capital turnover; turnover of capital; 资本转移 capital transfer; financial resources transfer; 资本资产 capital asset 可课税: ratability课税, 征税: imposition of tax课税,徵集: levy课税;征税: imposition of tax课税港: customs port课税率: rate of charge课税品: customable goods; customs goods; duty goods; object of taxation须课税: nbsp; subject to tax要课税: taxable应课税: chargeable to tax; liable to tax; taxable