Feb 21st, 2008, 01:47 | 只看该作者 #25 | |
Senior Member
注册日期: Dec 2007
帖子: 794
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引用:
For most taxpayers, their gains and losses from the sale of securities are treated as capital gains and losses. This means 50% of the gains are taxed instead of 100%. A capital loss can only be used to reduce or eliminate capital gains. For some taxpayers, such as day traders, the gains and losses are determined to be business income, not capital. This means 100% of the gain is taxed, and 100% of a loss is deductible. The business loss is deductible from other income. Both the conduct and intentions of the taxpayer are examined to determine whether to treat the securities transactions as income or capital. The combination of a number of the following factors may cause the gains or losses to be treated as income (100% taxable), not capital (50% taxable): * frequent transactions, extensive buying and selling of securities * short periods of ownership * some knowledge of or experience in the securities markets * security transactions form a part of the taxpayer's ordinary business * a substantial portion of the taxpayer's time is spent studying markets and investigating potential securities purchases * security purchases are financed primarily with margin or debt * the taxpayer has advertised or otherwise made it known that he is willing to purchase securities * securities purchased are speculative in nature or do not pay dividends The gain or loss on the short sale of shares is considered to be an income gain or loss. 75万的免税额我倒确实没听说过, 你从哪看来的? 此帖于 Feb 21st, 2008 02:03 被 species5618w 编辑。 |
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Feb 25th, 2008, 16:51 | 只看该作者 #26 | |
Senior Member
注册日期: Dec 2007
帖子: 245
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75万大部分人没资格享受:Gain on disposition of Canadian-Controlled private Corporation or farm assets (这个认定很严格) 另10万,94年以前的增值才可。 所有的前提是,你要能赚到钱才有用。 此帖于 Feb 28th, 2008 10:13 被 5945 编辑。 |
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