本信息仅供参考。Prudential plc 不承担任何人因使用该信息产生的责任。该信息不构成税务或财务建议,请勿据此作出决定。任何希望计算其英国资本利得税的人士应充分考虑自身具体情况并咨询恰当的专业顾问。

一般信息

(A) 个人

在计算英国资本利得税时,出售 Prudential 股票可能产生应税所得(或可列支损失),将视具体情况而定,且可能享受一定免除或减免。出售 Prudential 股票在任何情况下都不享受指数化补贴。然而,您可能享受资本利得税的年度免税额(2020/21 年度的个人免税额为 £12,300)以免除任何应税所得,前提是您仍有未使用的免税额度。资本利得税的税率为 10% 或 20%,具体取决于个人在该纳税年度的应纳税利得和收入总额。

(B) 公司

在计算英国公司所得税时,出售 Prudential 股票可能产生应税所得(或可列支损失),将视具体情况而定,且可能享受一定免除或减免。公司所得税将按 Prudential 股东的应税所得税率进行征收。

如何计算出售股票及相关成本

1982 年 3 月 31 日价值

如果售出的部分或全部股票均为 1982 年 3 月 31 日前购入的,则将按 1982 年 3 月 31 日的市值计算应税所得。

Prudential plc(即当时的 Prudential Corporation plc)1982 年 3 月 31 日的未调整市值为 £2.4675(来源 - ICE 资本利得税服务,经由 ICAEW Library 查询可知)。

1988 年 5 月股票拆分

1988 年 5 月,每一股 Prudential 股票被拆分为 5 股(因此名义价格由 25p 一股降至 5p 一股)。在本次交易中,股东未支付任何对价。本次拆分不影响 1988 年 5 月之前持有的股票的税基总成本,但须对每股基础成本进行调整。

例如,如果一名股东在 1988 年 5 月之前以 £7,500(每股 £7.50)的价格购得 1000 股股票,在股票拆分后,税基应立即调整为以 £7,500 的价格持有 5000 股股票,即每股 £1.50。

2004 年 10 月配股发行

2004 年 10 月,Prudential 进行了一次配股发行,要约股东认购更多 Prudential 股票,每 6 股现有股票可认购 1 股新股,每股价格为 308 便士。

对于涉及 2004 年配股发行的历史持股情况,税基成本将通过计入配股发行中获得的新股,结合历史持股价格和历史支付价格进行调整。

例如:
• 如果您在 2003 年以每股 £4 的价格购得 1200 股股票,则历史税基成本为 £4,800
• 如果您参与了配股发行,您将以 £616 的价格获得额外 200 股新股
• 调整后即以 £5,416 的总价持股 1400 股(相当于每股 £3.8686)

2019 年 10 月 M&G 分拆

2019 年 10 月,Prudential 通过以股代息的方式分拆了 M&G Prudential(即今 M&G plc)。股东每持有 1 股 Prudential 股票即可获得 1 股 M&G plc 股票。

Prudential plc 股票在 M&G 分拆前的税基成本将分摊至分拆后的 Prudential plc 股票 (86.2374%) 和 M&G plc 股票 (13.7626%)。您可在此处获得关于该税基成本分摊的更多信息。

Jackson National Life Insurance Company

Prudential

You are about to enter the website of our US affiliate Jackson National Life Insurance Company, an indirect subsidiary of Prudential plc of the United Kingdom.

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Prudential

If you are looking for an affiliate of Prudential Financial, Inc, whose principal place of business is in the United States of America.

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Prudential plc is an international company incorporated in the United Kingdom, and its affiliated companies constitute one of the world’s leading financial services groups. It provides insurance and financial services directly and through its subsidiaries and affiliates throughout the world, and it has been in existence for over 170 years. Prudential plc is not affiliated in any manner with Prudential Financial, Inc, a company whose principal place of business is in the United States of America, or the Prudential Assurance Company, a subsidiary of M&G plc (a company incorporated in the United Kingdom).

PPM America

Prudential

You are about to enter the website of our US affiliate PPM America, an indirect subsidiary of Prudential plc of the United Kingdom.

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Prudential

If you are looking for an affiliate of Prudential Financial, Inc, whose principal place of business is in the United States of America.

Proceed to the site

Prudential plc is an international company incorporated in the United Kingdom, and its affiliated companies constitute one of the world’s leading financial services groups. It provides insurance and financial services directly and through its subsidiaries and affiliates throughout the world, and it has been in existence for over 170 years. Prudential plc is not affiliated in any manner with Prudential Financial, Inc, a company whose principal place of business is in the United States of America, or the Prudential Assurance Company, a subsidiary of M&G plc (a company incorporated in the United Kingdom).

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