开始CA税法学习时,第一感觉是澳洲税法逻辑非常清晰,对关键名词的理解、阐述非常重视,整个税法体系从基本名词(收入、支出、资本支出等)的概念出发,关注各个概念的差异以及税务影响。例如收入income与资本capital,衍生出了capital gains tax这个概念,并将其涵盖在了整个income tax 体系之中。学完之后,是可以有框架感的。
2) Capital Gains Tax 资本利得税 1. The Inevitability of Capital Gains Tax; 征收资本利得税是一种必然 2. Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently. 关于我国目前是否应适时开征股票资本利得税的话题,近几年来已引起人们的普遍...
(See rule 37BB)Information to be furnished for payments to a non- resident not being a company, or to a foreign company Ack. No.Part A (To be filled up if the remittance is chargeable to tax under the provisions of the Income-tax Act,1961 and the remittance or the aggregate of such...
与此同时,国际货币基金组织(IMF)也表示,新西兰应该实施更加高效、公平和可持续的税收制度,以促进生产力和应对长期财政挑战。 *资本利得税(Capital Gains Tax)是针对资本性资产出售所产生的利润而征收的税。资本性资产包括房地产、股票、债券、艺术...
On the Progress of Option‐Regulating Legislation In the 1950s, gains associated with tax‐preferenced options were taxed at the lower, 25 percent, capital gains rate instead of the 91 percent applied to ordinary income. While stock option provisions have been revised and continue ... W Park...
✓IncomeTax✓Corporationtax(onincomeprofits)✓NationalInsurance ◦Capitaltaxes ✓Capitalgainstax✓Corporationtax(oncapitalgains)✓Inheritancetax DirectandIndirecttaxes ◦Directtaxes ✓Basedonincomeandprofits,gainsorwealth✓Collecteddirectlyfromthetaxpayer✓Includingincometax,nationalinsurance,corporation...
In general, you have to pay tax on one-half of the capital gain. See below for information on the capital gains deduction. A capital loss is when the proceeds or deemed proceeds of disposition of a capital property are less than its adjusted cost base. You can claim one-half of a capi...
7. Capital gains tax is levied on the profit made from the sale of ___. Answer: assets 8. A tax credit is a reduction in the amount of tax that a taxpayer owes, and it is ___. Answer: refundable or non-refundable 9. The tax system in the United States is based on the princip...
Withholding tax on passive income Dividends, interest, royalties and capital gains derived from a Chinese source by a non-resident enterprise without an establishment or business site in China is subject to EIT on a withholding basis at the normal 10% rate (or a lower rate offered by an appli...
Focuses on the legislation on capital-gains tax cuts being passed by the House and Senate for 1997. How capital-gains tax cuts affect taxable investments, nondeductible IRAS and tax-deferred annuities; Why investors should favor growth stocks over income-producing stocks and bonds; Why 401(k) ...