CGT 英国税法概要1.pptVIP

应税总收入在基础限制（32,010英镑）以内，税率为18%； 应税总收入超出基础限制（32,010英镑），税率为28% 例如： 如果某海外居民购买了50,000英镑的房产，并在2015年以70,000英镑售出，则资本利得为20,000英镑。然后减去10,600英镑的减免额，应税资本利得为9,400英镑。 如果收入低于基础限制，则资本利得税为9400X18%=1,692英镑； 如果收入高于基础限制，则资本利得税为9400X28%=2,632英镑； INTRODUCTION TO CAPITAL GAINS TAX INTRODUCTION TO CAPITAL GAINS TAX Tax applies to gains on capital assets only Not trading profits Depends on the particular circumstances For example: if you buy a picture for ￡5,000 in 1985 and sell it 20 years later for ￡200,000 – the profit will be liable to CGT 资本利得税针对个人资本资产的处置带来的利润征税 INTRODUCTION TO CAPITAL GAINS TAX For CGT legislation to apply you must have : A chargeable person (应纳税人) A chargeable asset （应课税的资产） A chargeable disposal （应课税的处置行为） Otherwise no CGT liability INTRODUCTION TO CAPITAL GAINS TAX What is a chargeable person? Individual Trust Partnership Must be resident in UK A company pays Corporation Tax on Chargeable gains. 2013年9月英国秋季财政报告宣布，从2015年4月起英国政府将开始向持有英国房产的海外业主征收资本利得税。中国与英国签有双重课税协定，所以投资者不必二次缴税。 INTRODUCTION TO CAPITAL GAINS TAX Who is exempt? Charities （慈善事业） Pension Funds （养老金） Non residents in UK Unit trusts （国家信托投资） Transfers between spouses（配偶） are exempt INTRODUCTION TO CAPITAL GAINS TAX What is a chargeable asset? Excluded assets include Taxpayers principal private residence Betting and lottery winnings Foreign currency for personal use Gilts（国家债券） Motor vehicles including vintage National Saving Certificates, premium bonds etc Interests in an ISA（Individual Saving Accounts） Trading stock（交易股票） INTRODUCTION TO CAPITAL GAINS TAX What is a chargeable disposal? Sale of all or part of an asset Gift of an asset Loss or destruction of an asset Capital sum derived from an asset Exempt disposals include: Disposals caused by death Gifts to charities INTRODUCTION TO CAPITAL GAINS TAX Sale of shares in an unquoted trading company (非上市公司)? Sale of 13% Treasury stock（英国国库券）？ Lottery winnings of ￡5,000？ Sale of vintage car to brother for ￡6,000？ INTRODUCTION TO CAPITAL GAINS TA