资本利得税（capital gain tax）主要针对投资者在出售或交易股票、债券、房产、土地或土地使用权等资产时，因资产增值而产生的收益征税。具体来说，当投资者卖出资产时，如果销售价格高于购买成本，则产生的差额即为资本利得。资本利得税是对这些资本利得部分进行征税。股息红利税（dividend tax）则是指从股...
在GGM下，V0 = D1/（r-g)，V1 = D1*（1+g)/(r-g) 这个g在GGM模型里就是指的分红的增长...
dividend tax 是股息红利税（即利息、股息、红利所得作为个人收入要交税）capital gain tax 资本利得税（指股票、债券、房产、土地或土地使用权等，在出售或交易时发生收入大于支出而取得的收益，即资产增值。资本利得税是对资本利得所征的税。简单而言就是对投资者证券买卖所获取的价差收益（资本利得）...
回复@冷小二: 需要了解interest income, capital gain, dividend在税务上的区分。//@冷小二:回复@格雷-lyu:投资ETF是否需要缴税呢?美国股票及ETF发放现金红利时预扣一定的税款,称为预扣税。无论是透过海外美股证券行下单,或是透过国内券商复委托,买进美国股票、股票ETF、债券ETF等等,只要发放现金红利都要被征税(...
Guide to what is Capital Gains Yield. Here, we explain its differences with dividend yield, its formula, examples, and uses.
As an investor, it's important to understand how capital gains and losses work and how they’re classified, including what’s considered short-term vs. long-term, as it will impact your tax obligations. Before you sell any assets, learn the tax basics of
1.Internal Revenue Service.Topic No. 409 Capital Gains and Losses: Capital Gain Tax Rates. Accessed Apr 30, 2024.
Dividendincome is paid out of the profits of a corporation to the stockholders. It is considered income for that tax year rather than a capital gain. However, the U.S. federal government taxesqualified dividendsas capital gains instead of income. Key Takeaways Capital gains are profits tha...
corporation (Target) in which the selling Target shareholder(s) wants to retain certain Target assets (Retained Assets), the disposition of the Retained Assets can either result in capital gain or dividend income depending on the form of the transaction chosen by the Target shareholder. The key ...
Undistributed long-term capital gains are reported to shareholders on Form 2439. When a mutual fund makes a capital gain or dividend distribution, thenet asset value (NAV)drops by the amount of the distribution. This distribution does not impact the fund's total return.7 ...