投资损失能否用于抵销工资收入？

浪淘沙

问一个简单的税务问题，记得以前的帖子里有，不过懒得找了．

Capital Loss能否被直接用来抵销employment income？比如employment income　１０万，Capital Loss　１万，是否可以说今年的保税收入９万？　还是说这个Capital Loss　１万只能用来抵销第二年Capital gain?

老杏

不能和工作收入抵，只能和capital gain抵

浪淘沙

既然Capital Loss不能用来抵销 salary income，那么 Capital Gain是否要与salary income合计交税呢？　

黑山老妖

回3楼，实现的资本增值要和收入一起算。capital loss只能用来抵消capital gain，但是capital loss可以保留，用来抵消未来的capital gain。

我还有个问题：那么operational loss可不可以抵消收入呢？

老杏

原帖由 黑山老妖 于 2008-2-17 13:58 发表
回3楼，实现的资本增值要和收入一起算。capital loss只能用来抵消capital gain，但是capital loss可以保留，用来抵消未来的capital gain。

我还有个问题：那么operational loss可不可以抵消收入呢？

公司的operational loss不是成本吗？

黑山老妖

原帖由 clur 于 17/2/2008 14:01 发表
公司的operational loss不是成本吗？

I don't think it's classified as capital loss, but I am not an accountant...

astina

operation loss可以和工资收入相抵，前提是这个operation要通过相关测试，重要指标之一是营业额要在2万刀以上

MyMelody

business loss from a sole trader or a partnership can against your other personal incomes if the business has passed one of the four tests:
1. there is at least $20,000 of assessable income from the business activity for this income year.
2. the business activity has produced a profit for tax purposes in three out of the past five years (including the current year)
3. the value of real property assets (excluding any private dweling) used on a continuing basis in carrying on the business activity is at least $500,000
4. the value of certain other assets (except cars, motocycles and similar vehicles) used on a continuing basis in carrying on the business activity is at least $100,000.

所以只有sole trader or partnership才可以, company 不可以,trust不能distribute loss.

浪淘沙

It seems very unfair to employee. You need to pay tax for capital gain on top of your salary, no matter how small the capital gain is, however, you can not offset your salary with capital loss, if your income structure doesn't meet certain criteria.

why Australia passed such rule?

xingbu

我觉得挺合理的.
不谈收入哪来损失呢?

浪淘沙

An investment (share or fund) has either gain or loss, how come to have both gain and loss together?

My simele senario is that.

If you get $10,000 investment income, you need to pay tax for this income on top of your salary , right?

Say now, an $10,000 investment loss occurs, I can not offset my salary of this year, I can only offset it in my capital gain income of future? right?

So is it unfair?