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...
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(...
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. For example, if Mr. A gets a total return of 25% on the stock, it ...
The dividend payout ratio is not intended to assess whether a company is a “good” or “bad” investment. Rather, it is used to help investors identify what type of returns – dividend income vs. capital gains – a company is more likely to offer the investor. Looking at a company’s...
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...
A well-laid-out financial model will typically have an assumptions section where any return of capital decisions are contained. For example, if a company is going to pay a dividend in 2024, then there will be an assumption about what the dollar value will be, which will flow out of retain...
A capital gain is the sale of any asset at a price above the purchase price. This would result in a profit. For example, if an investor bought a security for $200 and sold it for $500, the capital gain would be $300. The Bottom Line A capital gain is any return an individual...
Buybacks may not always take place as a reason to compensate shareholders. Other times a buyback might be initiated is when a company wants to increase its share price, consolidate ownership, or reduce the cost of capital.9 It's important to note that you're not required to sell your sh...