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澳大利亚 从1992年8月动手,经过18个月的准备,澳大利亚于1994年提出了有关融资证券的税收法案,课征的范围涉及套头交易(指在交易所买进现货卖出期货,或者买进期货卖出现货)、汇率变动收益、期货交易合同等。总的精神是澳大利亚与新西兰对融资证券将采取一体化的步骤,不把之作为资本利得对待,而按普通的所得征税。例外的还有:个人交易额未达到50万澳元、年金、融资性租赁和人身保险等。
Australia started in August 1992. After 18 months of preparations, Australia introduced a tax bill on financed securities in 1994, covering the areas of hedging (buying futures on the exchange, selling futures, or buying Futures sold out of stock), the exchange rate gains, futures contracts and other transactions. The general spirit is that Australia and New Zealand will take an integrated approach to the financing of securities and will not treat them as capital gains but tax ordinary income. Exceptions are: personal transactions did not reach 500,000 Australian dollars, annuities, financing leases and life insurance and so on.