Admit capital gains right of manpower, establishment the due position of capital gains right of manpower, and exploration capital gains right of manpower way of realization in personal income distribution have deep meanings. 承认人力资本收益权,确立人力资本收益在个人收入分配中的应有地位,并具体探索人力资本收益在个人收入分配中实现形式,具有深刻的意义。
Firstly, I will explain capital gains distribution of Marxist theory, answer the fundamental issues as state capital, state capital gains these, which derived the distribution of state-owned capital gains. 本文首先对马克思资本收益分配理论进行阐述,分析了国有资本、国有资本收益这些根本性问题,并由此引出国有资本收益的分配问题。
Then back to the domestic perspective, to the historical evolution to review the state-owned capital gains distribution, to re-position income distribution of the status of state-owned capital and management system, then analyse existing distribution system comprehensively. 随后,将研究的视角转回国内,回顾我国国有资本收益分配的历史演变,对我国国有资本收益分配的现状及管理体制进行重新审视,对现行的分配制度进行全面的思考。
In this paper, I will start with the world capital gains on the management of state-owned distribution system, research the Western capitalist countries state-owned capital gains distribution system and to find out where our country should learn. 然后从世界各国对国有资本收益的管理分配体制的认识入手,对西方资本主义国家国有资本收益分配制度进行分析和研究,找出我们国家值得借鉴的地方。
The third chapter focuses on the economic effects of capital gains tax, such as the effects of capital gains tax on capital investment, income distribution effects, and analyzes the effects of the capital gains tax on the Stock Market taking Taiwan for example. 第三章主要介绍资本利得税的经济效应,分别分析了资本利得税在资本投资、收入分配方面的经济效应,并以台湾为例,分析了资本利得税对证券市场的影响。