capital gains tax 英 [ˈkæpɪtl ɡeɪnz tæks] 美 [ˈkæpɪtl ɡeɪnz tæks]资本收益税，资本利得税; 缩写词为CGT
资本利得税(Capital Gains Tax,CGT),是对各类资本性投资的“净所得”征税,包括股票、债券、证券投资基金、房地产、物业、艺术品和其他投资品,重点是股票和房产。 众所周知,所得税一般分为两大类:一是企业所得税;二是个人所得税。因个人所得又分为劳动所得(工薪及劳务报酬)与非劳动所得(资本利得),因此,许多...
The likelihood of this individual being subject to CGT would be increased if the sale of other assets, such as a second home or a valuable painting, had used up some of the tax-free allowance. Of course, the price of gold has no impact on Capital Gains Tax for bullion coins from ...
Much of that speculation has centred on capital gains tax (CGT), the tax levied on the profit made on the sale of an asset that has risen in value, not least because Labour has not ruled out changes to it. Rich people selling assets and mulling ...
The article offers information related to the capital gains tax (CGT) in South Africa. It is explained that a capital gain or loss is the difference between the base cost of an asset and proceeds received or deemed to have been received for that as...
CGT - Capital Gain Tax(Definition) CGT is the abbreviation for capital gains tax. This is a tax that you will pay only on profits you make once you have sold an asset or investment. Once a share or investment asset is sold, it is referred to as being “realized”. Stock shares do ...
When Malaysia’s Budget 2023 was re-tabled on 24 February 2023, it was announced that the government would study the introduction of a capital gains tax (CGT) on the disposal of unlisted shares by companies, at a “lower rate”. The Budget 2024 announcement on 13 October 2023 provided...
As we approach the end of the 2022-23 tax year, investors may be interested to note the UK Government’s decision to reduce the Capital Gains Tax (CGT) allowance – the first such reduction in decades. In a move that will affect private clients and trusts, the annual exemp...
CapitalGainsTax(CGT) Paymentsdueon31January,2007 Theamountoftaxdueoncapitalgainsmadebyyouondisposalsintheperiod1October2006to31December2006. Furtherinformationonexemptions,reliefsandthecalculationoftheamountofCapitalGainsTaxdueiscontainedintheleaflet‘Guide ...
Capital gains tax Although commonly referred to as capital gains tax (CGT), gains from the disposal of capital assets are treated as ‘income’ and subject to income tax under the Income Tax Act 1967 (ITA 1967). For this purpose, a new class of income described as ‘gains or profits fro...