| 单词 | Enterprise Investment Scheme |
| 释义 | Enterprise Investment Scheme Enterprise Investment Scheme(EIS) An investment scheme in the UK that replaced the Business Expansion Scheme (BES) on 1 January 1994. Its purpose is to help certain types of small higher-risk unlisted trading companies to raise capital. Individuals who invest between £500 and £1M in eligible shares in any one year are entitled to a tax relief of 30% of the amount subscribed. Gains on the sale of shares issued under the scheme are exempt from capital gains tax. Investors may hold paid directorships of the companies concerned. Tax relief of 50% of an investment of up to £100,000 made between 6 April 2012 and 6 April 2017 is also available under the Seed Enterprise Investment Scheme. See alsoCorporate Venturing Scheme; venture capital trust. https://www.gov.uk/government/publications/the-enterprise-investment-scheme-introduction • A guide to the EIS from the Gov.uk website |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。