gain on short sale of share would be considered capital gain or income? + X( F6 I& w% Y. F4 r! D6 U% `7 g# u8 X6 x, a+ B
另:精打,我把我关于利息扣税的文章转过来,是否加精? 7 X2 Z, q# T0 E0 H% Z6 F `3 e9 X - g5 D6 y7 e8 z! W; Y$ f[ 本帖最后由 如花 于 2008-2-11 16:59 编辑 ]
1 s$ U6 b8 v9 dINTERPRETATION BULLETIN IT-479R / U0 H5 \( Z$ e" O4 c1 k2 Y( {0 i m0 v% i0 {: f
18. The gain or loss on the "short sale" of shares is considered to be on income account. 9 T+ e. `+ D6 s# v- U @: Q
5 n% `) T8 Z3 I* I5 L; e! k: v3 q2 Y0 q% T( r6 k0 }: s+ r X
/ }& d6 C* B" _* y
" Y. M ^9 u1 ~! Q+ O, N8 k+ F1 V. p' K
/ H0 M$ a& K" I* U9 U
, W K5 y+ m* Q % o u% J7 {: a( u: I2 {& y7 |( a) a ! i2 b; X5 x! V- y7 s* U" _) g& e, J4 Z! Y. Y& f