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资本利得税 Capital Gain
在美国，资本利得税（Capital Gains Tax）是对个人或公司出售资本资产（如股票、债券、房地产等）所获得利润的征税。这种税收只适用于资产的销售所得超过其原始购买成本的部分，即“资本利得”。
资本利得税的征收可分为两种类型：
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短期资本利得税：如果资产持有期少于一年再出售，其利得通常按照纳税人的普通收入税率征税。
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长期资本利得税：如果资产持有期超过一年再出售，其利得则按照更低的长期资本利得税率征税。这些税率通常低于普通收入税率，目的是鼓励投资和经济增长。
美国的长期资本利得税率根据纳税人的收入水平而有所不同，一般有三个级别：0%，15%，和20%。此外，对于高收入者，可能还需要支付额外的净投资收入税（Net Investment Income Tax），税率为3.8%。
资本利得税的制度旨在促进公平税收，因为它根据纳税人的收入水平和资产持有期来定税。此外，资本利得税还鼓励长期投资而不是短期投机，这有助于稳定金融市场和经济。
资本利得税有哪些延税方法？
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:
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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.
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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.
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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.
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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%.
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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.
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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.
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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.