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最近不少XD/JM们在做CFD看得我也有点心动了。 于是作了点功课和大家分享。 税务局的解释。 其中的精神为： 1。CFD属于赌博(gambling)  2。如果CFD的交易是生意的一部分那么就属于资本增值(capital gain)，是要纳税的。同样，损失也可以扣税 3。如果CFD的交易是娱乐性质的赌博 (recreational gambling)，那么就不用缴税。同样，损失也不可扣税。4。如何才是属于生意呢？主要看你的交易是不是：系统、规范和像生意一样运作；重复和经常性的交易；交易量的大小等等。。。 Whether there is a business being carried on is a question of fact and involves an inquiry into matters such as whether the transactions are entered into in a systematic, organised and 'businesslike' way; the repetition or regularity of the transactions; the scale of the transactions; whether the transactions are related to, or part of, other activities of a businesslike character; the purpose of the taxpayer; the degree of skill employed in how the taxpayer engages in the transactions. 希望对大家有帮助。 :si101 [ 本帖最后由 黑山老妖 于 2007-7-5 13:35 编辑 ] |
