¡i©ú³ø±M°T¡j¬Ù¦Û¥ÑÄÒÄһ⳶ԫH(Andrew Wilkinson)¦b¬Ùij·|¤Þ¤J¨p¤Hªk®×¡A´£¥X¶}¼x¼Óªá¼Wȵ|¡A½æ®a±N¼ÓªáÂà¤â«á©ÒÁȨúªº®t»ù±Nn©âµ|¡Aɦ¹¥´À»¼Óªáª£½æ¡C ³¶Ô«H¤Þ¤Jªº¡u¼ÓªáÂàÅýµ|ªk®×¡v(Strata Pre-Sale Contract Flipping Tax Act)YÀò±o³q¹L¡A¬Ù©²±N°w¹ï³z¹LÂàÅý¼Óªá¦bµu®É¶¡¤ºÁȨú¤jµ§®t»ùªº½æ®a¦¬¨ú¬Ù¼Wȵ|(provincial capital gain tax)¡A¦Ó½æ®a¥ç¦P®É»Ýn¤ä¥I²{¦³ªºÁp¨¹¼Wȵ|¡C ³¶Ô«H¬Û«H¸Óªk®×¦³§U¸Ñ¨Mª£½æ¼Óªá°ÝÃD¡A¨Ã§â¼xµ|¥Ø¼ÐÂê©w¦bª£®a©M¾ÉP¼Ó»ù¼Éº¦ªº¤H¤h¨¤W¡A¦Ó«D´¶Ã¹¤j²³¡A¨Ã¬Û«Hªk®×¥iÀ»°h¬Ù¤ºª£®a¡AÁ×§K¨õ¸Ö¬Ùªº©Ð«Î¦¨¬°§ë¸ê°Ó«~¡C³¶Ô«H¤S§åµû¬Ù·s¥Á¥DÄÒ¬F©²¤Þ¤Jªº§ë¾÷µ|(speculation tax)¨ü¼vÅTªº¥]¬A¤@¯ë¬Ù¥Á¡A¦V¥L̦h¦~¨¯W±o¨Óªºª«·~¸ê²£©âµ|¡C ¬Ù·s¥Á¥DÄÒ¬F©²¤Þ¤Jªº§ë¾÷µ|¡A¤µ¦~µ|²v¬°0.5%¡A©ú¦~«h«ö·~¥D¨¤À¦C¬°¤TÃþ¡A¥»¬Ù©~¥Á¬°0.5%¡A«D¥»¬Ù©~¥Á«h¬°1%¡A¦Ü©ó¥~°ê§ë¸êªÌ«h½Õ¤É¦Ü2%¡C¬Ù©²¥çªí©ú¡AY©Ð«Î¬°¦Û¦íª«·~©Îªø´Á¥X¯²³£¥iÀòÁŧK§ë¾÷µ|¡C
|
|
|