gain on short sale of share would be considered capital gain or income? D/ S1 X' F5 `" i& d u. I, I
( E. h1 x1 g* {; e# e+ B( _6 D% j* N
另:精打,我把我关于利息扣税的文章转过来,是否加精?/ ^" Y4 L- `, N6 S
Income! 所以别玩短线抛空。 呵呵! @1 W) X& v k' |& M+ ]& ~ U
INTERPRETATION BULLETIN IT-479R 1 _$ m2 @% m8 q7 `& I) b + G! f8 p9 F) F3 O18. The gain or loss on the "short sale" of shares is considered to be on income account. + D4 Z$ D ]# Q# B
+ k( \' [4 G! Z1 s4 R/ z9 l
! ?2 ^, b/ d3 r1 S i/ b3 ?( Z( G# Y8 l( t
" t" I8 m* Y; Z; @9 `" l, Y
, B; z* {) f/ n# ~# N& [
% O: }1 u _7 ^( L
) p1 a M3 \; U6 q: `( g2 H