A recent rebound in China’s housing activity has prompted action in the form of a strict application of a 20 per cent capital gains tax on home sales, along with higher mandatory mortgage downpayments and restrictions on the purchases of second homes.
近期中國(guó)房地產(chǎn)市場(chǎng)的反彈促使中國(guó)政府出臺(tái)了更為嚴(yán)厲的調(diào)控措施,包括根據(jù)賣(mài)房所得征收20%的資本收益稅,同時(shí)還包括提高二套房首付。

"熱詞”解析

“20%房產(chǎn)轉(zhuǎn)賣(mài)稅”是民間的叫法,根據(jù)新出臺(tái)的《國(guó)五條》規(guī)定,其官方定義為“對(duì)出售自有住房按規(guī)定應(yīng)征收的個(gè)人所得稅,通過(guò)稅收征管、房屋登記等歷史信息能核實(shí)房屋原值的,應(yīng)依法嚴(yán)格按轉(zhuǎn)讓所得的20%計(jì)征。”房產(chǎn)轉(zhuǎn)賣(mài)稅實(shí)質(zhì)是還是個(gè)人所得稅(personal income tax)的一種。除此之外,據(jù)網(wǎng)友推測(cè),國(guó)五條出臺(tái)后,如果要賣(mài)二手房,按規(guī)定標(biāo)準(zhǔn),還要繳3%契稅(contract/deed tax)、5.6%營(yíng)業(yè)稅(business tax)、1‰印花稅(stamp duty)和約2.4%中介費(fèi)(commission)等。

例句:

China typically levies a 10 per cent capital gains tax on restructurings.
中國(guó)一般對(duì)重組征收10%的資本利得稅。

But after assurances there would be no capital gains tax, the market bounced back and is now close to a record high.
但是,在得到不會(huì)征收資本利得稅的保證后,股市開(kāi)始反彈,目前已接近歷史高點(diǎn)。

Yet officials say there are fears that a capital gains tax would prompt an exodus from the market
但是,中國(guó)政府官員表示,他們擔(dān)心,資本利得稅的征收可能促使資金大量撤離市場(chǎng)。

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