Investment income consists of income from property, which would include things like rentals, interest, dividends and royalties. However, see our article on Rental Income - Property Income or Business Income?, as rental income can also be considered business income.
The corporate income tax rate on capital gains is 50% of the tax rate on investment income, because only 50% of a capital gain is taxable.
Investment income consists of income from property, which would include things like rentals, interest, dividends and royalties. However, see our article on Rental Income - Property Income or Business Income?, as rental income can also be considered business income.
The corporate income tax rate on capital gains is 50% of the tax rate on investment income, because only 50% of a capital gain is taxable.
这部矛盾啊,你公司持有物产债券股票不是为了炒卖,也不是生意经营范围,就适用于你的这个规则,如果你炒股是门生意,自然按生意纳税,好比你开家厂,厂房增值了,将来你要卖,就算CapitalGain,如果你的公司靠买卖商业地产赚钱,自然不能算Capital gain, 而算营业收入