gain on short sale of share would be considered capital gain or income? 3 d# B, S/ w0 W! B& r* Y! W/ P6 l2 H1 G: G2 K% W% t c# D
另:精打,我把我关于利息扣税的文章转过来,是否加精?8 e k/ E( U0 f
3 a: l8 ]+ S, @5 Y2 x$ _% U1 w
[ 本帖最后由 如花 于 2008-2-11 16:59 编辑 ]
" e3 D) m6 f% Z" g+ Z: n* wINTERPRETATION BULLETIN IT-479R + ^1 f$ b' ?, ^/ \; O/ l + U3 I; F1 w6 ]0 {# T. ?+ V2 d18. The gain or loss on the "short sale" of shares is considered to be on income account. ( U" I4 u* @4 v% r) j5 i% s6 w2 W. e9 C* c4 J$ L) ^7 \
9 j0 b0 }0 u8 @- ^3 X, k) |6 ] N: D
/ `' q! d0 `+ z
$ u7 x k8 D7 c9 N
3 Z5 n1 [) p7 R r/ N* x7 c! \ ^# k* f
* Q6 f1 G6 ?7 Z7 j. l3 V+ P9 d
( B$ S7 Q; E) [- e