投资房的CGT如何计算

xyxyxy

网上曾经有人说过，如果一投资房买的时候花了40万，过了5年涨到50，中间退了5万的税，那cgt应该是50-40+5=15的税，如果过了一年打半价，如果按这种算法，那岂不是就算平价平出，也还要交5万德CGT， 我的意思是就算5年按40万卖出，也还是同样要交5万的CGT吗？ 当然其中一些折旧可以免税，我省略不说，就想问问是不是这么个算法吗

laji

It depends on timing.....

eg. At 40% marginal rate, every dollar entered into
  TAX return - Investment property - Item R "capital works deduction"
generates 40 cents tax return immediately.

When the ppty is sold, every dollar entered into Item R in the past is subject to CGT tax.

However the total tax return received in the past would much likely exceed the CGT tax to pay because
1 - CGT tax is half of margainal tax rate should the ppty be held for longer than 1 year
2 - Most investors don't sell until retirement or in a low-income year, when CGT tax rates drop to 0~15%.

[ 本帖最后由 laji 于 2012-5-24 00:06 编辑 ]

LENNY_DONG

50-40 then divide 2= 5

then depends on your personal income level in the year

might 30% of 50000

could 15% part of 50000 or even 38% of part 50000

xyxyxy

谢谢回复，这样看来，一买投资房，就不能随便乱动，一栋就损失了，退的税全要吐回去
不过也向你说的，等低收入那年再卖。 你我还想问一下，如果40万买的，38万卖掉了，中间退了5万的税，是不是还要交CGT,因为38-40+5=3，相当于hold住一年后还要交3万德margin rate的税。亏大了

zzn

不应该5万全算吧，只是折旧费的部分才算cct吧。我的理解对不？

xyxyxy

你的意思，是建筑的折旧费才算吗，如果家具一些的折旧费就不算吗？

laji

Example 52: Capital works deduction
Zoran acquired a rental property on 1 July 1997 for $200,000. Before disposing of the property on 30 June 2011, he had claimed $10,000 in capital works deductions.
At the time of disposal, the cost base of the property was $210,250. Zoran must reduce the cost base of the property by $10,000 to $200,250.