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）征...
For every investor, the capital gain is an important measure. Many companies don't pay dividends. In that case, the investors can only get the capital gain yield as thereturn on investments. Since this Yield can be positive or negative, it affects the investors' total returns. ...
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(...
aHowever, this notion is premised on two fundamental beliefs: that shareholders prefer dividend rather than capital gain because the promise for incremental value on stock in the future is more risky [7]; 然而,这个概念在二种根本性信仰被作前提: 因为诺言为增加价值在股票在将来是更加危险7,那股东...
The article focuses on corporate tax-planning for capital gain and dividend income. Although U.S. corporations are denied any preferential rates on capital gain and dividend income, corporations are permitted a dividend received deduction on dividend income if certain requirements are met. In a compl...
If the investor sells the shares at market value, the ending capital is $3,500. The capital gain on this investment is then equal to the ending capital minus the initial capital, for a capital gain of $1,000 ($3,500 - $2,500 = $1,000). Dividend Income A dividend is a rewa...
百度试题 结果1 题目ways to make more money in investment, through a capital gain or through dividend 相关知识点: 试题来源: 解析 MOREMORE 反馈 收藏
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 ...