Capital Gain Tax Là Gì

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capital gains tax
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Capital gains tax (Econ) Thuế lãi vốn.

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Bloomberg Financial Glossary

资本增值税资本增值税The tax levied on profits from the sale of capital assets. A long-term capital gain, which is achieved once an asmix is held for at least 12 months, is taxed at a maximum rate of 20% (taxpayers in 28% tax bracket) and 10% (taxpayers in 15% tax bracket). Assets held for less than 12 months are taxed at regular income tax levels, &, since January 1, 2000, assets held for at least five years are taxed at 18% và 8%.

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Investopedia Financial Terms


A type of tax levied on capital gains incurred by individuals and corporations. Capital gains arethe profits thatan investor realizes when he or she sells the capitalasset for a pricethat is higher than the purchase price.Capital gains taxes are only triggered when an asmix is realized, not while it is held by an investor. An investor can own sharesthat appreciate every year, but the investordoes not incur a capital gains tax on the shares untilthey are sold.
Most countries" tax laws provide for some khung of capital gains taxes on investors" capital gains, although capital gains tax laws vary from country to lớn country. In the U.S., individuals and corporations are subject to capital gains taxes on their annual net capital gains. It is important to note that it is net capital gains that are subject khổng lồ taxbecause if an investor sells two stocks duringthe year, one for a profit and an equal one for a loss, the amount of the capital loss incurred on the losing investment will counteract the capital gains from the winning investment.
Capital AssetCapital GainCapital Gains DistributionCapital Gains YieldCapital LossPhantom GainRealized GainTax Gain/Loss HarvestingUnrealized Gain