masterchen

参阅IRS有关税务规定:
http://www.irs.gov/publications/p17/ch08.html#d0e22430

"Qualified dividends are subject to the 15% rate if the regular tax rate that would apply is 25% or higher. If the regular tax rate that would apply is lower than 25%, qualified dividends are subject to the 5% rate."所以dividend的税率要看纳税人的收入状况。如果纳税人属于低收入者，dividend只要交5%的税，就有可能比capital gain tax要低了。但这属于特殊情况。说captial gains are taxes at a lower rate than dividend income只是一般情况。