Biden要对unrealized capital gain抽44.6%的税
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#4 Re: Biden要对unrealized capital gain抽44.6%的税
The main proposal, which lends context to the above-mentioned “separate proposal,” is to raise the long-term capital gains and qualified dividends rates to 37% for taxpayers with taxable income above $1 million.
Taken as a whole, then, the 44.6% rate would only come to fruition under a separate proposal from the Biden administration’s main capital gains rate increase, and only apply to those individuals with taxable income above $1 million and investment income above $400,000. That isn’t quite as cataclysmic a policy shift as referring to a blanket 44.6% long-term capital gains rate would suggest.
Taken as a whole, then, the 44.6% rate would only come to fruition under a separate proposal from the Biden administration’s main capital gains rate increase, and only apply to those individuals with taxable income above $1 million and investment income above $400,000. That isn’t quite as cataclysmic a policy shift as referring to a blanket 44.6% long-term capital gains rate would suggest.
#5 Re: Biden要对unrealized capital gain抽44.6%的税
这个是不是去年吵的的?关键是要对 unrealized capital gains抽税。
‘Under the new proposal, households with net wealth over $100 million would be required to pay a minimum effective tax rate of 20 percent on an expanded measure of income that includes unrealized capital gains[/b]. Households would calculate their effective tax rate for the minimum tax, and if it fell below 20 percent, would owe additional taxes to bring their effective rate to 20 percent. In other words, households would owe taxes on capital gains each year, even if the underlying asset had not been sold, and amounts paid would be treated as prepayments of future capital gains tax
liability.’
‘Under the new proposal, households with net wealth over $100 million would be required to pay a minimum effective tax rate of 20 percent on an expanded measure of income that includes unrealized capital gains[/b]. Households would calculate their effective tax rate for the minimum tax, and if it fell below 20 percent, would owe additional taxes to bring their effective rate to 20 percent. In other words, households would owe taxes on capital gains each year, even if the underlying asset had not been sold, and amounts paid would be treated as prepayments of future capital gains tax
liability.’
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#6 Re: Biden要对unrealized capital gain抽44.6%的税
unrealized gain很难搞的,今年涨了20%收了税,明天跌了10% 怎么办?branching 写了: 2024年 4月 24日 23:54 这个是不是去年吵的的?关键是要对 unrealized capital gains抽税。
‘Under the new proposal, households with net wealth over $100 million would be required to pay a minimum effective tax rate of 20 percent on an expanded measure of income that includes unrealized capital gains[/b]. Households would calculate their effective tax rate for the minimum tax, and if it fell below 20 percent, would owe additional taxes to bring their effective rate to 20 percent. In other words, households would owe taxes on capital gains each year, even if the underlying asset had not been sold, and amounts paid would be treated as prepayments of future capital gains tax
liability.’
其实还有一个地方可以收税,就是把遗产的cost basis 调整给废了。凭啥你100块买的qqq, 捂着不卖40年后传给子孙,qqq 变成1000块,子孙一分钱税不交? 应该继续按900块capital gain 收税
x1
#8 Re: Biden要对unrealized capital gain抽44.6%的税
富人可以用股票抵押向银行借款,说明股票是有价值的,不能因为没有变现就不算收入。但完全按浮盈征税也不合理。可以参照银行的计算方法,打一个折扣,比如SPY按市值的80%计算,个股按50-60%计算,折扣后的市值减去成本,就是税基。
你说今年盈利了,明年股市下跌,市值减少了怎么办?这个折扣就是很好的缓冲。哪怕股市剧烈下跌,浮盈变成了亏损,那每年还有3000块可以抵税啊!
你说今年盈利了,明年股市下跌,市值减少了怎么办?这个折扣就是很好的缓冲。哪怕股市剧烈下跌,浮盈变成了亏损,那每年还有3000块可以抵税啊!
#9 Re: Biden要对unrealized capital gain抽44.6%的税
如果浮盈征税,必然应该允许亏损或浮亏Carry Forward。现在只有实现的盈利才征税,所以只有Carry Back,到时候双向Carry,更刺激。



