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"Capital assets" nghĩa là gì?
06 Jun, 2023
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"Capital assets" -> nghĩa là tài sản cố định, như đất đai, nhà xưởng, thiết bị...
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Capital assets are significant pieces of property such as homes, cars, investment properties, stocks, bonds, and even collectibles (sưu tầm) or art. For businesses, a capital asset is an asset with a useful life longer than a year that is not intended for sale in the regular course of the business's operation.
Businesses may dispose of capital assets by selling them, trading them, abandoning (từ bỏ) them, or losing them in foreclosures (tịch thu tài sản để thế nợ). In some cases, condemnation also counts as a disposition.
Although capital assets may primarily be fixed (cố định) assets, capital assets may also include non-fixed assets such as property held for investment like stocks and bonds for personal gain.
According to the Income Tax rules, any profit or gain arising from the transfer of capital assets during the financial year is charged to tax under the head “Capital Gains”.
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