​资本利得税 Capital Gain

Deferring capital gains tax is a strategic financial approach used to delay or potentially avoid paying taxes on the profits earned from the sale of an asset. This is especially useful in managing cash flow, optimizing tax liabilities, and reallocating resources more effectively. Here are some common methods used to defer capital gains tax in the United States:

1. 1031 Exchange: One of the most famous methods for deferring capital gains tax is through a Section 1031 exchange, which is applicable primarily to real estate. This allows an investor to sell a property and reinvest the proceeds in a new property while deferring all capital gains taxes. The rules require that both the old and new properties must be of "like-kind" and used for business or investment purposes. There are strict timelines and procedures that must be followed to qualify.

2. Installment Sales: By structuring the sale of an asset through an installment plan, the seller can defer the recognition of gains until the proceeds are actually received. This method spreads the tax liability over several years and can lead to significant tax deferral benefits.

3. A Deferred Sales Trust is a smart and legal way to defer capital gains tax and reduce the overall tax burden on the sale of homes, commercial real estate, businesses, and other highly-appreciated assets.

4. Investment in Opportunity Zones: Investing capital gains in Qualified Opportunity Funds (QOFs) which are then used to invest in designated Opportunity Zones can defer and potentially reduce capital gains tax. The tax can be deferred until the earlier of the date on which the investment is sold or exchanged, or December 31, 2026. If the investment in the QOF is held for longer than 5 years, there is a 10% exclusion of the deferred gain; if held for more than 7 years, the exclusion is 15%.

5. Retirement Accounts: Investing in retirement accounts like an IRA or 401(k) can also provide a deferral mechanism for capital gains. While this method typically applies to gains within the accounts from buying and selling stocks, mutual funds, etc., using these accounts strategically can help manage overall capital gains.

6. Charitable Trusts: Using a Charitable Remainder Trust (CRT) allows you to significantly defer capital gains tax. When you transfer an appreciated asset into a CRT, the trust can sell the asset without immediately incurring capital gains taxes. The proceeds from the sale are then reinvested by the trust, which pays you (the donor) a stream of income for a period of time. After the term expires, the remainder of the trust's assets goes to the charity.

7. Delaying the Sale: Simply choosing to hold onto an asset for a longer period can defer capital gains taxes. By delaying the sale, you postpone the tax liability to a future date, potentially aligning it with a period of lower overall income and possibly lower tax rates.

Each of these methods has specific requirements and consequences, and it's advisable to consult with a tax professional or financial advisor to ensure compliance with tax laws and suitability for your financial situation.