This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.

本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。

The disparity between actual capital allocation and the optimum stems from two aspects: unclearly defined property rights and allocation cost.

资本配置的实际状态与最优状态的差异来源于两个方面：产权不清晰，以及存在配置成本。

Article99 The year's premiums retained by an insurance company undertaking property insurance shall not exceed four times that the total of the actual capital fund plus public accumulation fund.

第九十九条经营财产保险业务的保险公司当年自留保险费，不得超过其实有资本金加公积金总和的四倍。