本帖最后由 hibaby 于 2009-10-1 22:51 编辑 @" h, w6 J/ Z! ~1 b# v5 z5 ^8 g
1. Taxable Captial Gain = 50% * Capital Gain0 c' h y; D G" M( e3 a6 {
2. Allowable Capital Loss = 50% * Capital Loss# v5 R+ E8 ^4 q. S W
1 M, d2 l# d+ {8 [+ I Z1 - 2 确定当年的应缴税的Capital Gain or Loss,纳入Net Income for Tax Purpose计算。该值最小为零,即如果Loss 大于Gain, 此值即为零,不能用负值抵消其他纳税收入。但负值(Loss)可以向前Carry Foward 3年,申请政府退税,也可以推后几年再算。/ q7 A/ B0 a- c. D' p* C/ s5 I