. . "Kapitalvinstskatt"@sv . . "Um imposto sobre ganhos de capital, em ingl\u00EAs (capital gains tax (CGT)) \u00E9 um imposto sobre o lucro realizado na venda de um ativo n\u00E3o-estoque. Os ganhos de capital mais comuns s\u00E3o realizados com a venda de a\u00E7\u00F5es, t\u00EDtulos, metais preciosos, im\u00F3veis e propriedades."@pt . . . . . "Un impuesto sobre las ganancias de capital (capital gains tax - CGT) es un impuesto sobre el beneficio (plusval\u00EDa) obtenido por la venta de un activo que fue comprado a un determinado costo que era inferior al importe obtenido posteriormente con la venta. Las ganancias de capital m\u00E1s comunes se realizan a partir de la venta de acciones, bonos, metales preciosos y de propiedades. No todos los pa\u00EDses aplican un impuesto sobre las ganancias de capital y la mayor\u00EDa tienen diferentes impuestos para personas f\u00EDsicas y corporaciones. Para acciones (ej. acciones), que es un ejemplo de un activo popular y l\u00EDquido, la legislaci\u00F3n nacional y estatal a menudo tiene una gran variedad de obligaciones fiscales, que deben ser respetadas, en cuanto a las ganancias de capital. Los impuestos se cargan directamente por el Estado sobre las transacciones, dividendos y ganancias de capital en el Mercado de valores. Sin embargo, estas obligaciones fiscales pueden variar de una jurisdicci\u00F3n a otra."@es . . . . . . . . . . . . . "\u041D\u0430\u043B\u043E\u0433 \u043D\u0430 \u043F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430 (\u0430\u043D\u0433\u043B. 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\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062A \u0648\u0623\u0631\u0628\u0627\u062D \u0627\u0644\u0623\u0633\u0647\u0645 \u0648\u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0641\u064A \u0633\u0648\u0642 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064A\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060C \u0642\u062F \u062A\u062E\u062A\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0627\u0644\u062A\u0632\u0627\u0645\u0627\u062A \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0645\u0646 \u0648\u0644\u0627\u064A\u0629 \u0642\u0636\u0627\u0626\u064A\u0629 \u0625\u0644\u0649 \u0623\u062E\u0631\u0649."@ar . . . . . . . . . . . . . . . "\u0636\u0631\u064A\u0628\u0629 \u0623\u0631\u0628\u0627\u062D \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644"@ar . . . "L'imp\u00F4t sur les plus-values est la taxe ou l'imp\u00F4t qui s'applique aux plus-values obtenues au terme d'une cession immobili\u00E8re ou mobili\u00E8re.Il concerne, par cons\u00E9quent, tous les contribuables d\u00E9tenteurs d'un patrimoine immobilier (appartement, etc.) ou mobilier (actions, obligations, etc.) quand ils en c\u00E8dent tout ou partie contre de l'argent. L'imp\u00F4t sur les plus-values est complexe. Il diff\u00E8re selon les pays, et selon que la plus-value est immobili\u00E8re ou de cession de valeur mobili\u00E8re."@fr . . . . . . . . "Imposto sobre ganhos de capital"@pt . "Kapitalertragsteuer"@de . . . . "\u0636\u0631\u064A\u0628\u0629 \u0623\u0631\u0628\u0627\u062D \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629: Capital gains tax)\u200F \u0647\u064A \u0636\u0631\u064A\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062D \u0627\u0644\u0645\u062D\u0642\u0642\u0629\u060C \u0645\u0646 \u0628\u064A\u0639 \u063A\u064A\u0631 \u0627\u0644\u0623\u0635\u0648\u0644. \u062A\u062A\u062D\u0642\u0642 \u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0623\u0643\u062B\u0631 \u0634\u064A\u0648\u0639\u064B\u0627 \u0645\u0646 \u0628\u064A\u0639 \u0627\u0644\u0623\u0633\u0647\u0645\u060C \u0648\u0627\u0644\u0633\u0646\u062F\u0627\u062A\u060C \u0648\u0627\u0644\u0645\u0639\u0627\u062F\u0646 \u0627\u0644\u062B\u0645\u064A\u0646\u0629\u060C \u0648\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062A\u060C \u0648\u0627\u0644\u0645\u0645\u062A\u0644\u0643\u0627\u062A. \u0644\u0627 \u062A\u0641\u0631\u0636 \u062C\u0645\u064A\u0639 \u0627\u0644\u0628\u0644\u062F\u0627\u0646 \u00AB\u0636\u0631\u064A\u0628\u0629 \u0623\u0631\u0628\u0627\u062D \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u00BB\u060C \u0648\u0645\u0639\u0638\u0645\u0647\u0627 \u0644\u062F\u064A\u0647\u0627 \u0645\u0639\u062F\u0644\u0627\u062A \u0636\u0631\u0627\u0626\u0628 \u0645\u062E\u062A\u0644\u0641\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062F \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062A. \u062A\u0634\u0645\u0644 \u0627\u0644\u0628\u0644\u062F\u0627\u0646 \u0627\u0644\u062A\u064A \u0644\u0627 \u062A\u0641\u0631\u0636 \u0636\u0631\u064A\u0628\u0629 \u0623\u0631\u0628\u0627\u062D \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0628\u062D\u0631\u064A\u0646\u060C \u0648\u0628\u0631\u0628\u0627\u062F\u0648\u0633\u060C \u0648\u0628\u0644\u064A\u0632\u060C \u0648\u062C\u0632\u0631 \u0643\u0627\u064A\u0645\u0627\u0646\u060C \u0648\u062C\u0632\u064A\u0631\u0629 \u0645\u0627\u0646\u060C \u0648\u062C\u0627\u0645\u0627\u064A\u0643\u0627\u060C \u0648\u0646\u064A\u0648\u0632\u064A\u0644\u0646\u062F\u0627\u060C \u0648\u0633\u0631\u064A\u0644\u0627\u0646\u0643\u0627\u060C \u0648\u0633\u0646\u063A\u0627\u0641\u0648\u0631\u0629\u060C \u0648\u063A\u064A\u0631\u0647\u0627. \u0641\u064A \u0628\u0639\u0636 \u0627\u0644\u0628\u0644\u062F\u0627\u0646\u060C \u0645\u062B\u0644 \u0646\u064A\u0648\u0632\u064A\u0644\u0646\u062F\u0627 \u0648\u0633\u0646\u063A\u0627\u0641\u0648\u0631\u0629\u060C \u064A\u062E\u0636\u0639 \u0627\u0644\u062A\u062C\u0627\u0631 \u0627\u0644\u0645\u062D\u062A\u0631\u0641\u0648\u0646 \u0648\u0623\u0648\u0644\u0626\u0643 \u0627\u0644\u0630\u064A\u0646 \u064A\u062A\u0627\u062C\u0631\u0648\u0646 \u0641\u064A \u0643\u062B\u064A\u0631 \u0645\u0646 \u0627\u0644\u0623\u062D\u064A\u0627\u0646 \u0644\u0644\u0636\u0631\u064A\u0628\u0629 \u0639\u0644\u0649 \u0623\u0631\u0628\u0627\u062D \u0645\u062B\u0644 \u062F\u062E\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644."@ar . "505878"^^ . . "\u041D\u0430\u043B\u043E\u0433 \u043D\u0430 \u043F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430 (\u0430\u043D\u0433\u043B. Capital gains tax) \u2014 \u043D\u0430\u043B\u043E\u0433 \u043D\u0430 \u0434\u043E\u0445\u043E\u0434\u044B \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043A\u0438\u0445 \u0438 \u044E\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043A\u0438\u0445 \u043B\u0438\u0446, \u0432\u0437\u0438\u043C\u0430\u0435\u043C\u044B\u0439 \u0441 \u0440\u0435\u0430\u043B\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u043E\u0433\u043E \u043F\u0440\u0438\u0440\u043E\u0441\u0442\u0430 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430. \u041F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430 \u0432 \u043E\u0441\u043D\u043E\u0432\u043D\u043E\u043C \u043F\u043E\u043B\u0443\u0447\u0430\u0435\u0442\u0441\u044F \u043E\u0442 \u043F\u0440\u043E\u0434\u0430\u0436\u0438 \u0430\u043A\u0446\u0438\u0439, \u043E\u0431\u043B\u0438\u0433\u0430\u0446\u0438\u0439, \u0434\u0440\u0430\u0433\u043E\u0446\u0435\u043D\u043D\u044B\u0445 \u043C\u0435\u0442\u0430\u043B\u043B\u043E\u0432 \u0438 \u0438\u043C\u0443\u0449\u0435\u0441\u0442\u0432\u0430. \u041F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430 \u043F\u0440\u0438\u0437\u043D\u0430\u0435\u0442\u0441\u044F, \u043A\u043E\u0433\u0434\u0430 \u0430\u043A\u0442\u0438\u0432\u044B \u043F\u0440\u043E\u0434\u0430\u043D\u044B \u043F\u043E \u0431\u043E\u043B\u0435\u0435 \u0432\u044B\u0441\u043E\u043A\u043E\u0439 \u0446\u0435\u043D\u0435, \u0447\u0435\u043C \u0431\u044B\u043B\u043E \u0437\u0430\u043F\u043B\u0430\u0447\u0435\u043D\u043E \u043F\u0440\u0438 \u0438\u0445 \u043F\u0440\u0438\u043E\u0431\u0440\u0435\u0442\u0435\u043D\u0438\u0438, \u0438\u043B\u0438 \u043A\u043E\u0433\u0434\u0430 \u043E\u043D\u0438 \u043F\u0440\u043E\u0438\u0437\u0432\u043E\u0434\u044F\u0442 \u0441\u0432\u043E\u0435\u0433\u043E \u0440\u043E\u0434\u0430 \u0434\u043E\u043F\u043E\u043B\u043D\u0438\u0442\u0435\u043B\u044C\u043D\u0443\u044E \u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u044C, \u043D\u0430\u043F\u0440\u0438\u043C\u0435\u0440, \u043F\u0440\u0438\u043D\u043E\u0441\u044F\u0442 \u043F\u0440\u043E\u0446\u0435\u043D\u0442\u044B \u0438\u043B\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043D\u0434\u044B. \u041D\u0430\u043B\u043E\u0433 \u043D\u0430 \u043F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430 \u0432\u0437\u0438\u043C\u0430\u0435\u0442\u0441\u044F \u0442\u043E\u043B\u044C\u043A\u043E \u0441 \u0440\u0430\u0437\u043D\u0438\u0446\u044B \u043C\u0435\u0436\u0434\u0443 \u0442\u0435\u043A\u0443\u0449\u0435\u0439 \u0438 \u043D\u0430\u0447\u0430\u043B\u044C\u043D\u043E\u0439 \u0441\u0442\u043E\u0438\u043C\u043E\u0441\u0442\u044C\u044E. \u041D\u0435 \u0432\u043E \u0432\u0441\u0435\u0445 \u0441\u0442\u0440\u0430\u043D\u0430\u0445 \u0438\u0437\u044B\u043C\u0430\u0435\u0442\u0441\u044F \u043D\u0430\u043B\u043E\u0433 \u043D\u0430 \u043F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430, \u0432 \u0440\u0430\u0437\u043B\u0438\u0447\u043D\u044B\u0445 \u0441\u0442\u0440\u0430\u043D\u0430\u0445 \u0443\u0441\u0442\u0430\u043D\u043E\u0432\u043B\u0435\u043D\u044B \u0440\u0430\u0437\u043B\u0438\u0447\u043D\u044B\u0435 \u0441\u0442\u0430\u0432\u043A\u0438 \u044D\u0442\u043E\u0433\u043E \u043D\u0430\u043B\u043E\u0433\u0430, \u0438 \u044D\u0442\u0438 \u0441\u0442\u0430\u0432\u043A\u0438 \u043C\u043E\u0433\u0443\u0442 \u043E\u0442\u043B\u0438\u0447\u0430\u0442\u044C\u0441\u044F \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043C\u043E\u0441\u0442\u0438 \u043E\u0442 \u0442\u043E\u0433\u043E, \u044F\u0432\u043B\u044F\u0435\u0442\u0441\u044F \u043B\u0438\u0446\u043E \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043A\u0438\u043C \u0438\u043B\u0438 \u044E\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043A\u0438\u043C."@ru . . . . . . . "Kapitalvinstskatt (\u00E4ven reavinstskatt, realisationsvinstskatt, realisationsvinstbeskattning eller kapitalvinstbeskattning) \u00E4r en skatt p\u00E5 kapitalvinster."@sv . . . . "\uC591\uB3C4\uC18C\uB4DD\uC138(\u8B93\u6E21\u6240\u5F97\u7A05, \uC601\uC5B4: capital gains tax, CGT)\uB294 \uD1A0\uC9C0\uB098 \uAC74\uBB3C \uB4F1\uC758 \uC790\uC0B0\uC744 \uC720\uC0C1\uC73C\uB85C \uC591\uB3C4\uD568\uC73C\uB85C\uC368 \uC5BB\uB294 \uC18C\uB4DD\uC5D0 \uBD80\uACFC\uD558\uB294 \uC870\uC138 \uC989, \uC790\uC0B0\uC758 \uC591\uB3C4\uB85C \uC778\uD55C \uC790\uBCF8\uC774\uC775\uC5D0 \uB300\uD55C \uC138\uAE08\uC744 \uB9D0\uD55C\uB2E4. \uC591\uB3C4\uC18C\uB4DD\uC138\uB294 \uB9E4\uB9E4\uAC00\uCE58\uB97C \uC2E4\uD604\uD558\uB294 \uC2DC\uC810\uC778 \uB9E4\uB9E4\uC2DC\uC5D0 \uBD80\uACFC\uB418\uAE30 \uB54C\uBB38\uC5D0 \uB2E8\uAE30\uD22C\uAE30\uB97C \uC5B5\uC81C\uD558\uB294 \uD6A8\uACFC\uAC00 \uC788\uB2E4."@ko . . . . . . . . . . "\u8D44\u672C\u5229\u5F97\u7A0E"@zh . . . . . . . . . "Kapitalvinstskatt (\u00E4ven reavinstskatt, realisationsvinstskatt, realisationsvinstbeskattning eller kapitalvinstbeskattning) \u00E4r en skatt p\u00E5 kapitalvinster."@sv . . . . . . . . . . "\u8B72\u6E21\u6240\u5F97\uFF08\u3058\u3087\u3046\u3068\u3057\u3087\u3068\u304F\uFF09\u3068\u306F\u3001\u6240\u5F97\u7A0E\u306B\u304A\u3051\u308B\u6240\u5F97\u306E\u533A\u5206\u306E\u4E00\u3064\u3067\u3042\u3063\u3066\u3001\u8CC7\u7523\u306E\u8B72\u6E21\uFF08\u5EFA\u7269\u53C8\u306F\u69CB\u7BC9\u7269\u306E\u6240\u6709\u3092\u76EE\u7684\u3068\u3059\u308B\u5730\u4E0A\u6A29\u53C8\u306F\u8CC3\u501F\u6A29\u306E\u8A2D\u5B9A\u305D\u306E\u4ED6\u5951\u7D04\u306B\u3088\u308A\u4ED6\u4EBA\u306B\u571F\u5730\u3092\u9577\u671F\u9593\u4F7F\u7528\u3055\u305B\u308B\u4E00\u5B9A\u306E\u884C\u70BA\u3092\u542B\u3080\uFF09\u306B\u3088\u308B\u6240\u5F97\u3092\u3044\u3046\u3002\u4E00\u6642\u6240\u5F97\u3068\u540C\u69D8\u3001\u81E8\u6642\u6240\u5F97\u306E\u4E00\u3064\u3067\u3042\u308B\u3002"@ja . . . . . . . . "\u8D44\u672C\u5229\u5F97\u7A0E\uFF08\u82F1\u8A9E\uFF1Acapital gains tax\uFF09\uFF0C\u82F1\u6587\u7F29\u5199CGT\uFF09\uFF0C\u662F\u9488\u5BF9\u4E70\u5356\u8D44\u4EA7\u83B7\u5F97\u7684\u5229\u6DA6\u5F81\u6536\u7684\u7A0E\u79CD\uFF0C\u5E38\u65BD\u52A0\u4E8E\u80A1\u7968\u3001\u503A\u5238\u3001\u623F\u5730\u4EA7\u3001\u8CB4\u91D1\u5C6C\u7B49\u3002\u6709\u4E9B\u56FD\u5BB6\u5E76\u4E0D\u5F81\u6536\u8D44\u672C\u5229\u5F97\u7A0E\uFF0C\u4F8B\u5982\u5DF4\u6797\u3001\u5DF4\u5DF4\u591A\u65AF\u3001\u4F2F\u5229\u5179\u3001\u5F00\u66FC\u7FA4\u5C9B\u3001\u66FC\u5CF6\u3001\u7259\u4E70\u52A0\u3001\u65B0\u897F\u5170\u3001\u65AF\u91CC\u5170\u5361\u3001\u65B0\u52A0\u5761\u7B49\u3002\u5728\u4E00\u4E9B\u56FD\u5BB6\uFF0C\u5982\u65B0\u897F\u5170\u548C\u65B0\u52A0\u5761\uFF0C\u4E13\u4E1A\u8D38\u6613\u4EBA\u4E5F\u4EBA\u5458\u6216\u9891\u7E41\u4EA4\u6613\u8005\u5219\u9700\u8981\u4EA4\u8D44\u672C\u5229\u5F97\u7A0E\u3002"@zh . . . . . . . . . "Imp\u00F4t sur les plus-values"@fr . . . . . . . . . . . . "A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale of stocks, bonds, precious metals, real estate, and property. Not all countries impose a capital gains tax and most have different rates of taxation for individuals versus corporations. Countries that do not impose a capital gains tax include Bahrain, Barbados, Belize, Cayman Islands, Isle of Man, Jamaica, New Zealand, Sri Lanka, Singapore, and others. In some countries, such as New Zealand and Singapore, professional traders and those who trade frequently are taxed on such profits as a business income. In Sweden, the Investment Savings Account (ISK \u2013 Investeringssparkonto) was introduced in 2012 in response to a decision by Parliament to stimulate saving in funds and equities. There is no tax on capital gains in ISKs; instead, the saver pays an annual standard low rate of tax. Fund savers nowadays mainly choose to save in funds via investment savings accounts. Capital gains tax can be payable on valuable items or assets sold at a profit. Antiques, shares, precious metals and second homes could be all subject to the tax if you make enough money from them. How much tax is payable can differ. The lower boundary of profit that is big enough to have a tax imposed on it is set by the government. If the profit is lower than this limit it is tax-free. The profit is in most cases the difference between the amount (or value) an asset is sold and the amount it was bought for. The tax rate of the capital gains tax depends on how much profit you gained and also on how much money you make annually. For example, in the UK the CGT is currently (tax year 2021\u201322) 10% of the profit if your income is under \u00A350,000, then it is 20% if your income exceeds this limit. There is an additional tax that adds 8% to the existing tax rate if the profit comes from residential property. If any property is sold with loss, it is possible to offset it against annual gains. The CGT allowance for one tax year in the UK is currently \u00A312,300 for an individual and double (\u00A324,600) if you are a married couple or in a civil partnership. For equities, an example of a popular and liquid asset, national and state legislation often has a large array of fiscal obligations that must be respected regarding capital gains. Taxes are charged by the state over the transactions, dividends and capital gains on the stock market. However, these fiscal obligations may vary from jurisdiction to jurisdiction."@en . . . . . . . . . . . . . "Imposta sui redditi da capitale"@it . . . . . "\u8B72\u6E21\u6240\u5F97\uFF08\u3058\u3087\u3046\u3068\u3057\u3087\u3068\u304F\uFF09\u3068\u306F\u3001\u6240\u5F97\u7A0E\u306B\u304A\u3051\u308B\u6240\u5F97\u306E\u533A\u5206\u306E\u4E00\u3064\u3067\u3042\u3063\u3066\u3001\u8CC7\u7523\u306E\u8B72\u6E21\uFF08\u5EFA\u7269\u53C8\u306F\u69CB\u7BC9\u7269\u306E\u6240\u6709\u3092\u76EE\u7684\u3068\u3059\u308B\u5730\u4E0A\u6A29\u53C8\u306F\u8CC3\u501F\u6A29\u306E\u8A2D\u5B9A\u305D\u306E\u4ED6\u5951\u7D04\u306B\u3088\u308A\u4ED6\u4EBA\u306B\u571F\u5730\u3092\u9577\u671F\u9593\u4F7F\u7528\u3055\u305B\u308B\u4E00\u5B9A\u306E\u884C\u70BA\u3092\u542B\u3080\uFF09\u306B\u3088\u308B\u6240\u5F97\u3092\u3044\u3046\u3002\u4E00\u6642\u6240\u5F97\u3068\u540C\u69D8\u3001\u81E8\u6642\u6240\u5F97\u306E\u4E00\u3064\u3067\u3042\u308B\u3002"@ja . . . "A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale of stocks, bonds, precious metals, real estate, and property."@en . . . "Un impuesto sobre las ganancias de capital (capital gains tax - CGT) es un impuesto sobre el beneficio (plusval\u00EDa) obtenido por la venta de un activo que fue comprado a un determinado costo que era inferior al importe obtenido posteriormente con la venta. Las ganancias de capital m\u00E1s comunes se realizan a partir de la venta de acciones, bonos, metales preciosos y de propiedades. No todos los pa\u00EDses aplican un impuesto sobre las ganancias de capital y la mayor\u00EDa tienen diferentes impuestos para personas f\u00EDsicas y corporaciones."@es . . "\uC591\uB3C4\uC18C\uB4DD\uC138"@ko . . . . . . "Die Kapitalertragsteuer (abgek\u00FCrzt KESt, KapESt, KapErtSt oder auch KapSt) ist eine Erhebungsform der Einkommensteuer und der K\u00F6rperschaftsteuer. Als Quellensteuer wird sie von der die Kapitalertr\u00E4ge auszahlenden Zahlstelle (z. B. eine Bank, eine Versicherung oder eine Kapitalgesellschaft) f\u00FCr Rechnung des Gl\u00E4ubigers der Kapitalertr\u00E4ge einbehalten und an das Finanzamt abgef\u00FChrt. Die Kapitalertragsteuer wird, wenn sie nicht als Abgeltungsteuer ausgestaltet ist, bei der Steuerveranlagung wie eine Steuervorauszahlung behandelt."@de . "Vermogenswinstbelasting of meerwaardebelasting (Engels: Capital gains tax) is een belasting op de winst (meerwaarde) die gemaakt wordt bij de verkoop van vermogensbestanddelen zoals onroerend goed of effecten. Een verwante belasting is de vermogensaanwasbelasting die geheven wordt over de waardestijging van vermogensbestanddelen, onafhankelijk van de vraag of deze verkocht zijn of niet. Een vergelijkbare belasting bestaat in Frankrijk (Imp\u00F4t sur la Fortune Immobilier) en in Spanje (Impuesto sobre las ganancias de capital). In Belgi\u00EB ligt de belasting al een tijd op tafel."@nl . . . "1113391284"^^ . . . "Um imposto sobre ganhos de capital, em ingl\u00EAs (capital gains tax (CGT)) \u00E9 um imposto sobre o lucro realizado na venda de um ativo n\u00E3o-estoque. Os ganhos de capital mais comuns s\u00E3o realizados com a venda de a\u00E7\u00F5es, t\u00EDtulos, metais preciosos, im\u00F3veis e propriedades. Nem todos os pa\u00EDses imp\u00F5em um imposto sobre ganhos de capital e a maioria tem taxas de tributa\u00E7\u00E3o diferentes para pessoas f\u00EDsicas e jur\u00EDdicas. Os pa\u00EDses que n\u00E3o imp\u00F5em um imposto sobre ganhos de capital incluem Bahrein, Barbados, Belize, Ilhas Cayman, Ilha de Man, Jamaica, Nova Zel\u00E2ndia, Sri Lanka, Cingapura e outros. Em alguns pa\u00EDses, como Nova Zel\u00E2ndia e Cingapura, os comerciantes profissionais e aqueles que negociam com frequ\u00EAncia s\u00E3o tributados sobre esses lucros como renda comercial. Na Su\u00E9cia, a Conta Poupan\u00E7a para Investimento (ISK \u2013 Investeringssparkonto) foi introduzida em 2012 em resposta a uma decis\u00E3o do Parlamento de estimular a poupan\u00E7a em fundos e a\u00E7\u00F5es. N\u00E3o h\u00E1 imposto sobre ganhos de capital em ISKs; em vez disso, o poupador paga uma taxa de imposto anual padr\u00E3o baixa. Hoje em dia, os poupadores de fundos optam principalmente por economizar em fundos por meio de contas de poupan\u00E7a de investimento. O imposto sobre ganhos de capital pode ser pago sobre itens valiosos ou ativos vendidos com lucro. Antiguidades, a\u00E7\u00F5es, metais preciosos e segundas resid\u00EAncias podem estar sujeitos ao imposto se voc\u00EA ganhar dinheiro suficiente com eles. A quantidade de imposto a pagar pode diferir. O limite inferior do lucro que \u00E9 grande o suficiente para ter um imposto sobre ele \u00E9 estabelecido pelo governo. Se o lucro for inferior a este limite, est\u00E1 isento de impostos. O lucro \u00E9, na maioria dos casos, a diferen\u00E7a entre o valor (ou valor) que um ativo \u00E9 vendido e o valor pelo qual foi comprado. A al\u00EDquota do imposto sobre ganhos de capital depende de quanto lucro voc\u00EA obteve e tamb\u00E9m de quanto dinheiro voc\u00EA ganha anualmente. Por exemplo, no Reino Unido, a CGT \u00E9 atualmente (ano fiscal 2021\u201322) 10% do lucro se sua renda for inferior a \u00A3 50.000, ent\u00E3o \u00E9 20% se sua renda exceder esse limite. H\u00E1 um imposto adicional que adiciona 8% \u00E0 taxa de imposto existente se o lucro for proveniente de propriedade residencial. Se algum im\u00F3vel for vendido com preju\u00EDzo, \u00E9 poss\u00EDvel compens\u00E1-lo com ganhos anuais. O subs\u00EDdio da CGT para um ano fiscal no Reino Unido \u00E9 atualmente de \u00A3 12.300 para um indiv\u00EDduo e duplo (\u00A3 24.600) se voc\u00EA for um casal ou uma parceria civil. Para as a\u00E7\u00F5es, exemplo de ativo popular e l\u00EDquido, a legisla\u00E7\u00E3o nacional e estadual muitas vezes possui uma grande variedade de obriga\u00E7\u00F5es fiscais que devem ser respeitadas em rela\u00E7\u00E3o aos ganhos de capital. Os impostos s\u00E3o cobrados pelo Estado sobre as transa\u00E7\u00F5es, dividendos e ganhos de capital na bolsa de valores. No entanto, essas obriga\u00E7\u00F5es fiscais podem variar de jurisdi\u00E7\u00E3o para jurisdi\u00E7\u00E3o."@pt . "\u041D\u0430\u043B\u043E\u0433 \u043D\u0430 \u043F\u0440\u0438\u0440\u043E\u0441\u0442 \u043A\u0430\u043F\u0438\u0442\u0430\u043B\u0430"@ru . . "Vermogenswinstbelasting"@nl . . . . "Die Kapitalertragsteuer (abgek\u00FCrzt KESt, KapESt, KapErtSt oder auch KapSt) ist eine Erhebungsform der Einkommensteuer und der K\u00F6rperschaftsteuer. Als Quellensteuer wird sie von der die Kapitalertr\u00E4ge auszahlenden Zahlstelle (z. B. eine Bank, eine Versicherung oder eine Kapitalgesellschaft) f\u00FCr Rechnung des Gl\u00E4ubigers der Kapitalertr\u00E4ge einbehalten und an das Finanzamt abgef\u00FChrt. Die Kapitalertragsteuer wird, wenn sie nicht als Abgeltungsteuer ausgestaltet ist, bei der Steuerveranlagung wie eine Steuervorauszahlung behandelt."@de . "Capital gains tax"@en . . . "Vermogenswinstbelasting of meerwaardebelasting (Engels: Capital gains tax) is een belasting op de winst (meerwaarde) die gemaakt wordt bij de verkoop van vermogensbestanddelen zoals onroerend goed of effecten. Een verwante belasting is de vermogensaanwasbelasting die geheven wordt over de waardestijging van vermogensbestanddelen, onafhankelijk van de vraag of deze verkocht zijn of niet. Een vergelijkbare belasting bestaat in Frankrijk (Imp\u00F4t sur la Fortune Immobilier) en in Spanje (Impuesto sobre las ganancias de capital). In Belgi\u00EB ligt de belasting al een tijd op tafel."@nl . . . . . "\uC591\uB3C4\uC18C\uB4DD\uC138(\u8B93\u6E21\u6240\u5F97\u7A05, \uC601\uC5B4: capital gains tax, CGT)\uB294 \uD1A0\uC9C0\uB098 \uAC74\uBB3C \uB4F1\uC758 \uC790\uC0B0\uC744 \uC720\uC0C1\uC73C\uB85C \uC591\uB3C4\uD568\uC73C\uB85C\uC368 \uC5BB\uB294 \uC18C\uB4DD\uC5D0 \uBD80\uACFC\uD558\uB294 \uC870\uC138 \uC989, \uC790\uC0B0\uC758 \uC591\uB3C4\uB85C \uC778\uD55C \uC790\uBCF8\uC774\uC775\uC5D0 \uB300\uD55C \uC138\uAE08\uC744 \uB9D0\uD55C\uB2E4. \uC591\uB3C4\uC18C\uB4DD\uC138\uB294 \uB9E4\uB9E4\uAC00\uCE58\uB97C \uC2E4\uD604\uD558\uB294 \uC2DC\uC810\uC778 \uB9E4\uB9E4\uC2DC\uC5D0 \uBD80\uACFC\uB418\uAE30 \uB54C\uBB38\uC5D0 \uB2E8\uAE30\uD22C\uAE30\uB97C \uC5B5\uC81C\uD558\uB294 \uD6A8\uACFC\uAC00 \uC788\uB2E4."@ko . . . . . . . "\u8B72\u6E21\u6240\u5F97"@ja . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "L'imp\u00F4t sur les plus-values est la taxe ou l'imp\u00F4t qui s'applique aux plus-values obtenues au terme d'une cession immobili\u00E8re ou mobili\u00E8re.Il concerne, par cons\u00E9quent, tous les contribuables d\u00E9tenteurs d'un patrimoine immobilier (appartement, etc.) ou mobilier (actions, obligations, etc.) quand ils en c\u00E8dent tout ou partie contre de l'argent. L'imp\u00F4t sur les plus-values est complexe. Il diff\u00E8re selon les pays, et selon que la plus-value est immobili\u00E8re ou de cession de valeur mobili\u00E8re."@fr . "\u8D44\u672C\u5229\u5F97\u7A0E\uFF08\u82F1\u8A9E\uFF1Acapital gains tax\uFF09\uFF0C\u82F1\u6587\u7F29\u5199CGT\uFF09\uFF0C\u662F\u9488\u5BF9\u4E70\u5356\u8D44\u4EA7\u83B7\u5F97\u7684\u5229\u6DA6\u5F81\u6536\u7684\u7A0E\u79CD\uFF0C\u5E38\u65BD\u52A0\u4E8E\u80A1\u7968\u3001\u503A\u5238\u3001\u623F\u5730\u4EA7\u3001\u8CB4\u91D1\u5C6C\u7B49\u3002\u6709\u4E9B\u56FD\u5BB6\u5E76\u4E0D\u5F81\u6536\u8D44\u672C\u5229\u5F97\u7A0E\uFF0C\u4F8B\u5982\u5DF4\u6797\u3001\u5DF4\u5DF4\u591A\u65AF\u3001\u4F2F\u5229\u5179\u3001\u5F00\u66FC\u7FA4\u5C9B\u3001\u66FC\u5CF6\u3001\u7259\u4E70\u52A0\u3001\u65B0\u897F\u5170\u3001\u65AF\u91CC\u5170\u5361\u3001\u65B0\u52A0\u5761\u7B49\u3002\u5728\u4E00\u4E9B\u56FD\u5BB6\uFF0C\u5982\u65B0\u897F\u5170\u548C\u65B0\u52A0\u5761\uFF0C\u4E13\u4E1A\u8D38\u6613\u4EBA\u4E5F\u4EBA\u5458\u6216\u9891\u7E41\u4EA4\u6613\u8005\u5219\u9700\u8981\u4EA4\u8D44\u672C\u5229\u5F97\u7A0E\u3002"@zh . . . . . . . . . . . . . . . "101719"^^ . . .