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世界上大多数国家,尤其是发达国家都对资本利得征税,虽然并没有一套固定的课税模式,但各国的不同做法,也有了比较借鉴之处。一、征收方式的不同处理各国对资本利得课税主要有三种处理方式:1.将资本利得纳入一般所得,分别征收公司所得税和个人所得税。多数国家如美国、加拿大、西班牙、日本、卢森堡、瑞典、芬兰、法国、印度等,都采用这种方式。2.将资本利得从一般所得中分离出来,单独计征资本利得税。如丹麦、爱尔兰、意大利(自1991年之
Most countries in the world, especially the developed countries, are taxing the capital gains. Although there is no fixed taxation model, the different approaches of different countries also have some reference points. First, the different ways to levy Different countries on capital gains tax there are three main ways: 1. Capital gains will be included in the general income, were levied corporate income tax and personal income tax. Most countries like the United States, Canada, Spain, Japan, Luxembourg, Sweden, Finland, France, India, etc., adopt this approach. 2. Separate the capital gains from the general earnings and capitalize the capital gains tax separately. Such as Denmark, Ireland, Italy (since 1991)