2005年资本增值/损失税务谋略和实践(Dec-8-05)

又到年关,是该考虑是否要卖掉部分EQUITY结算2005年资本增值/损失税务问题的时候了. 前几天在环球邮报看到一篇:文章-Tax matters(见连接),曾谈及此话题,仔细学习后,自己就动手实现,于昨日买掉一部分能源MF(也算是卖在新高点),完成了两项任务:

1. 2005年资本增值/损失税务平衡;

2. ASSETS的调整及CASH OUT 2006年INCOMES.

 

1. 谋略

 

“Tax matters”一文作者的资本增值/损失税务谋略中两条如下:

 

a.      Trigger capital gains where appropriate.

It can make sense to trigger a capital gain before year-end if the capital gain won't result in a tax bill. If, for example, you have capital losses to use up, or where the capital gain will be taxed in the hands of someone with little or no other income (in-trust accounts for kids come to mind), then triggering the gain and reinvesting the proceeds will allow you to have a new adjusted cost base in the investment without triggering a significant tax liability.

b.      Trigger accrued losses before year-end.

If you have realized capital gains this year, or in one of the three prior years (2002, 2003 or 2004), consider selling any investments that have dropped in value in order to apply the capital loss against those capital gains. Capital losses must be used to offset gains in the current year first, but excess losses can then be carried back up to three years or forward indefinitely.

简言之, 如截算止目前为止,今年的投资是资本损失,可考虑卖掉部分ＷIＮＮIＮＧ EUQITY 获取增值以OFFSET往年的资本损失;反之如截算止目前为止今年的投资是资本增值,可可考虑卖掉部分LOSE　EUQITY 获取损失以OFFSET增值.

 

2. 实践

 

下面将个人实战心得体会总结如下,供朋友参考,不对之处,请批评指正.

 

1. 弄清楚何日是今年 卖出EQUITY结算日. 由于今年圣诞节节假日在周末,而EUQITY交接过户须三个工作日,因此,12月23日今年卖出EQUITY的最后结算日,超过23日的后一周都算明年的买卖记录;

2. 计算今年所有EQUITY交易的资本增值/损失(SCH-3),得出今年的增值BALANCE; 注意不要漏掉未售出的MF在年底(15-20日左右)DISTRIBUTIONS产生的CAPITAL　ＧＡＩＮＳ．上网或打电话到基金公司可得到预估的ＲＡＴＥ．

3. 在ＭＦ派息前，如不ＣＡＲＥ派息影响至少在２３日（含）以前，根据需要卖掉你部分的ＷＩＮＮＩＮＧ／ＬＯＳＥ　ＥＱＵＩＴＹ，获得要求的ＧＡＩＮＳ或ＬＯＳＳ．

 

朋友，你是不是也自己实习一下呢．