1993 SNA Update Information - AEG recommendations for issue:
Impuestos sobre ganancias por tenencia |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | Los impuestos sobre las ganancias de capital se tratan como impuestos sobre el ingreso y son deducidos de éste mientras que la base impositiva (ganancias por tenencia alcanzadas) no se incluye en la definición de ingreso del SCN. ¿Es ésta una contradicción que debe propiciar mediciones alternativas o debe permanecer igual el tratamiento que el SCN da a este tema? |
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| AEG recommendations | | Number of AEG recommendations for selected issue: | 1 | | Corresponding meeting | Date posted | Recommendation |  | | February 2004 | 4/27/2004 | TREATMENT OF TAXES ON HOLDING GAINS IN THE SNA
• The group agreed to continue treating taxes on holding gains as current taxes on income and wealth (D51).
• As far as possible, taxes on holding gains should be shown as a special sub-category within D51.
• The group considered the possibility of developing alternative concepts of household income. However, this is potentially a big undertaking and is not a priority for the present SNA review. |
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