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美國媒體報道稱,F(xiàn)acebook聯(lián)合創(chuàng)始人愛德華多·薩維林,在該社交網站首次公開發(fā)行之際放棄了美國國籍而成為新加坡公民,該行為被質疑有逃避資本利得稅之嫌。

請看相關英文報道:

Facebook co-founder Eduardo Saverin has renounced his US citizenship ahead of the social networking company's initial public offering (IPO) and become a resident of Singapore, a move that may reduce his capital gains tax bill, US media reported.

分析:

上述報道中的“capital gains tax”意為“資本利得稅”。資本利得稅是對資本利得(低買高賣資產所獲收益)征稅。常見的資本利得如買賣股票、債券、貴金屬和房地產等所獲得的收益。并不是所有國家都征收資本利得稅,中國就沒有資本利得稅,但是有證券投資所得稅,即從事證券投資所獲得的利息、股息、紅利收入的征稅 。開征資本利得稅,可以取得一定的財政收入,調節(jié)資本市場的級差收入,規(guī)范資本市場的秩序,實現(xiàn)賦稅公平的目標。所以愛德華多·薩維林在Facebook公開募股之前加入新加坡國籍,美國的資本利得稅是15%,而新加坡并不征收資本利得稅,此舉必定會引起媒體質疑。據業(yè)內人士計算,愛德華多·薩維林可少納稅6700萬美元。

一些相關詞組:

capital gains 資本收益

income tax 所得稅

initial public offering (IPO) 首次公開募股 IPO是什么?請看>>>

renounced one's US citizenship 放棄美國國籍

例句:

高稅收納稅者的資本收益稅提高到28%。
Capital Gains Tax for higher rate taxpayers will go up from midnight to 28%.

不過,他們的收入會按照普通收入的稅率繳稅,而非按照對沖基金資本收益15%的稅率來繳稅。
Their income will be taxed as ordinary income rather than the 15% rate on capital gains that hedge funds benefit from.

資本收益、紅利和華爾街盈利是收入最高人群的利潤來源,但是由于經濟衰退,這些利潤消失殆盡,漸漸在消除部分不平等的增長。
But the recession is already undoing some of the rise in inequality as the capital gains, bonuses and Wall Street profits that fuelled much of the gains in top incomes turn to dust.