在美国财政部的一篇关于公司税负分布问题的研究报告中有这样一段话：“Supernormal capital income is measured as 63 percent of positive realized capital gains, 63 percent of dividends, and 63 percent of the capital share of active income from closely held businesses.”这里面“the capital share of active income from closely held businesses”的提法本人很难理解，从字面意思看封闭型企业积极收入与股份资本到底有何关系，毕竟本人专业不是财会的，所以想请教论坛里的达人这个提法到底怎么理解才比较准确~