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capital gain tax和dividend tax有什么差别

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capital gain tax和dividend tax有什么差别
suppose a firm raises $10million from shareholders and uses this cash to pay them $10 million in dividends.If the dividend is taxed at a 40% rate,and if capital gains are taxed at a 15% rate,how much will shareholders receive after taxes?
这题该怎么解?
capital gain tax和dividend tax有什么差别
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)征税.)
本题,某公司筹集了1000万美金的投本(即所有者权益),又将1000万美金全部作为应付股利分发给股东(应付股利) ,对于股东来说资本没有增值,capital gain tax不应计的啊,但应作为dividend tax股息红利税,1000*(1-40%)=600万税后收入
再问: suppose a firm raises $10million from shareholders and uses this cash to pay them $10 million in dividends. If the dividend is taxed at a 40% rate, and if capital gains are taxed at a 15% rate, how much will shareholders receive after taxes? 这题该怎么解??
再答: 中国因为没有资本利得税一项税的,只有股息红利税(个人所得税一部分),我也不是最有把握,只是从英文意思的角度和我个人的理解作解,仅供参考哦!