|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/capital-gain-income-tax/
课程评论：没有评论
本次Coursera课程《资本利得 - 所得税》深入解析了资本利得税的征收。课程围绕《所得税法》第45(1)条展开，详细阐述了资本利得的定义，即在上一纳税年度内，从资本资产转移产生的利润或收益，将根据转让发生的上一纳税年度，在扣除第54至54GB条的免税额后，依法征收所得税。 课程的主要内容包括： **1. 资本利得概述：** 介绍资本利得的概念及重要性。 **2. 资本利得的主要构成要素：** * **资本资产（Capital Assets）：** 依据《所得税法》第2(14)条的定义，并明确排除个人动产中的珠宝、贵金属、古董、字画、雕塑、艺术品等。 * **短期资本资产（Short-term Capital Assets）与短期资本利得（Short-term Capital Gain）：** 定义及计算方法。 * **长期资本资产（Long-term Capital Assets）与长期资本利得（Long-term Capital Gain）：** 定义及计算方法。 * **资本资产的转移（Transfer of Capital Assets）：** 依据《所得税法》第2(47)条，列举了转移的多种形式，包括出售、交换、放弃、赠与、权利终止、强制征收、资本资产转化为存货（推定转移）、长期租赁（超过12年）以及零息债券的到期或赎回。 **3. 资本利得的计算：** * **短期资本利得的计算。** * **长期资本利得的计算。** * **指数化表（Indexation Table）：** 包含纳税年度和通货膨胀指数，用于长期资本利得的计算。 **4. 特殊情况下的资本利得计算：** * **资本资产转化为存货（Section 45(2)）。** * **合伙人/成员向合伙企业/社团/协会/合作社转移资本资产（Section 45(3)）。** * **合伙企业/社团/协会/合作社在解散时向合伙人/成员分配资本资产（Section 45(4)）。** * **可折旧资产（Depreciable Asset）。** **5. 资本利得的免税规定（Section 54 to Section 54GB）：** 详细介绍各项资本利得免税条款，包括但不限于第54、54B、54D、54EC、54EE、54F、54G、54GA、54GB等条文下的具体规定。 本课程旨在帮助学员全面理解资本利得税的计算、转移定义以及相关的免税规定。
CAPITAL GAINS Sec 45(1)Contents: 1. Any profit or gain arising from the transfer of a capital asset 2. Effected in a previous year 3. Shall be chargeable to Income Tax under the head capital Gain 4. In the previous year in which transfer took place 5. After providing exemption under section 54 to 54GB.Introduction of Capital gainMain Elements of Capital Gains: 1. Capital Assets 2. Transfer of Capital Assets 3. Computation of Capital GainsCapital Asset Section 2(14)Exception of personal movable asset: (a) Jewellery (b) Bullion (c) Archaeological collection (d) Drawing (e) Painting (f) Sculptures(g) Any work of artKinds of capital assets 1) Short-term Capital Assets 2) Long- term Capital AssetsShort-term Capital Assets and Short-term Capital GainLong-term Capital Assets and Long-term Capital GainComputation of Short Term Capital GainComputation of Long Term Capital GainIndexation Table: Financial Year, Cost of Inflation IndexComputation of Capital Gains in Special CasesConversion of Capital Asset into Stock in Trade Section 45(2)Transfer of Capital Asset by Partner/Member to Firm/AOP/BOI. Section 45(3)Transfer of Capital Asset by Firm/AOP/BOI to Partner/ Member by way of distribution on dissolution. Section 45(4)Depreciable AssetSection 54Section 54BSection 54DSection 54ECSection 54EESection 54FSection 54GSection 54GASection 54GBTransfer (Section 2(47): Transfer, in relation to capital assets, include: 1. The sale, exchange (barter), renouncement or gift of the asset; or 2. The Expiry of any rights therein; or 3. The compulsory acquisition thereof under any law (by government) ; 4. Conversion of capital asset into stock in trade (deemed transfer). 5. Long term lease (more than 12 year) 6. The maturity or redemption of a zero-coupon bond.Capital Gain u/s 45 - 55
