单词 | Bond Washing |
释义 | Bond Washing 债券清洗 指债券持有人将带息的债券卖掉,然後在债券付息後买回,借此将利息收入转变为资本利得。只有在资本增值税较利息收入税低时才值得这样做。参见Bond(债券),Coupon(息票、票面利率)。 "When a bond-holder sells a security-cum-interest and buys it back after the coupon is paid so as to convert the interest income into a capital gain. This is worthwhile only where lower tax rates apply to capital gains.See also: Bond, Coupon" |
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