回复: 关于“海外资产申报”,你真的弄明白了吗?
请教Jason兄一个问题:
T1135表中特定资产的cost amount看起来像是指资产买入时的成本或者是成为税务居民时资产的公平市场价值,那么怎么理解下面的文字呢?年末的cost、处置时的cost是什么呢?如果资产一直持有,每年年末资产的cost amount会改变吗?
For each type of property, check the box which corresponds to the cost amount of the property at the end of the year.
If you do not own the property at the end of the year, use its cost amount at the time of disposition.
谢谢!