capital gains tax 資本增值稅

capital gains tax  
繁: 資本增值稅 
簡: 资本增值税 

對於政府研究引入資本增值稅，劉大昌表示，目前未清楚稅項詳情，難言對新股市場影響，不過來港上市的內地公司，本身在內地亦要繳交有關稅項，相信對來港上市意欲的影響有限；又指實施稅項需時，對今年新股市場影響不大。 

政府研引入資本增值稅　畢馬威料對內地企業來港上市意欲影響有限（2024年1月9日）。香港電台，取自https://news.rthk.hk/rthk/ch/component/k2/1735523-20240109.htm 

Hong Kong has no capital gains tax, and only frequent cryptocurrency trading is treated as income, which is then subject to profits tax, capped at 16.5 per cent. 

Letters | Hong Kong needs a clearly defined and well communicated cryptocurrency tax regime (2023, Oct 9). SCMP. Retrieved from https://www.scmp.com/comment/letters/article/3237017/hong-kong-needs-clearly-defined-and-well-communicated-cryptocurrency-tax-regime