2005年資本增值/損失稅務謀略和實踐(Dec-8-05)

又到年關,是該考慮是否要賣掉部分EQUITY結算2005年資本增值/損失稅務問題的時候了. 前幾天在環球郵報看到一篇:文章-Tax matters(見連接),曾談及此話題,仔細學習後,自己就動手實現,於昨日買掉一部分能源MF(也算是賣在新高點),完成了兩項任務:

1. 2005年資本增值/損失稅務平衡;

2. ASSETS的調整及CASH OUT 2006年INCOMES.

 

1. 謀略

 

“Tax matters”一文作者的資本增值/損失稅務謀略中兩條如下:

 

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.

簡言之, 如截算止目前為止,今年的投資是資本損失,可考慮賣掉部分ＷIＮＮIＮＧ EUQITY 獲取增值以OFFSET往年的資本損失;反之如截算止目前為止今年的投資是資本增值,可可考慮賣掉部分LOSE　EUQITY 獲取損失以OFFSET增值.

 

2. 實踐

 

下麵將個人實戰心得體會總結如下,供朋友參考,不對之處,請批評指正.

 

1. 弄清楚何日是今年 賣出EQUITY結算日. 由於今年聖誕節節假日在周末,而EUQITY交接過戶須三個工作日,因此,12月23日今年賣出EQUITY的最後結算日,超過23日的後一周都算明年的買賣記錄;

2. 計算今年所有EQUITY交易的資本增值/損失(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產生的CAPITAL　ＧＡＩＮＳ．上網或打電話到基金公司可得到預估的ＲＡＴＥ．

3. 在ＭＦ派息前，如不ＣＡＲＥ派息影響至少在２３日（含）以前，根據需要賣掉你部分的ＷＩＮＮＩＮＧ／ＬＯＳＥ　ＥＱＵＩＴＹ，獲得要求的ＧＡＩＮＳ或ＬＯＳＳ．

 

朋友，你是不是也自己實習一下呢．