The fund makes dividend or capital gain distributions.

该基金进行股息或资本收益分配。

Capital gain should be charged tax.

资本盈余应交税。

It is a tendency to collect capital gain tax in the long run.

从长远来看，我国开征资本利得税是大势所趋。

Much of this capital gain never crystallised, it was not converted into cash.

这些资本收益的大部分从未露过真身，因为它们可不能被转成现金。

Gain realized upon the sale of the ISO stock may be taxed as capital gain.

争取实现在出售股票的ISO可作为资本增益税。