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本帖最后由 llmpossible 于 2020-6-23 23:21 编辑
感谢大家的分享，查了一些资料和大家讨论一下。
关于标题中的那种避税操作方法是叫Wash Sale。
美国有明确规定，在30天之内操作用于制造capital loss，而后又买回的，会被税务局怀疑为Wash Sale。因此产生的Capital Loss不能抵扣。下面是来自US Securities and Exchange Commission的解释。
https://www.sec.gov/answers/wash.htm
Wash Sales
A wash sale occurs when you sell or trade securities at a loss and within 30 days before or after the sale you:
Buy substantially identical securities,
Acquire substantially identical securities in a fully taxable trade, or
Acquire a contract or option to buy substantially identical securities.
Internal Revenue Service rules prohibit you from deducting losses related to wash sales.
澳洲这边暂时没有找到Wash Sale具体天数的规定。
搜索ATO Wash Sale以及其他关键词找到的信息，都说在short period里面卖出再买入相近数量的股票会被认定为Wash Sale。但是对于这个short period没有具体界定。在ATO网站上面暂时也没有找到标准答案。
下面是Sharesight里面的解释：
In 2008, the Australian Tax Office (ATO) issued issued tax ruling TR 2008/1, which specifically outlaws arrangements where “…in substance there is no significant change in the taxpayer’s economic exposure to, or interest in, the asset, or where that exposure or interest may be reinstated by the taxpayer”.
In other words, the ATO prevents investors from selling a stock in one financial year to take advantage of a capital loss event, only to buy that stock again in the new financial year. This is known as a “wash sale” and the ATO will disallow the loss if the sole intention of the sale was to minimise tax.
比较权威的是Tax Rule TR 2008/1里面的规定，大家有兴趣可以看下，但是我也没有找到多少天之内算作Wash Sale的说法。
https://www.ato.gov.au/law/view/document?docid=TXR/TR20081/NAT/ATO/00001
关于45天，我倒是找到另外一个有用的信息关于Franking Tax Offset。
论坛精华里面有提到过：如果领取的franking credit超过5000，必须持有股票超过45天，计算天数的时候必须按照last in first out的方法。
这是ATO的解释：
Holding period rule
The holding period rule requires you to continuously hold shares ‘at risk’ for at least 45 days (90 days for certain preference shares) to be eligible for the franking tax offset. However, under the small shareholder exemption this rule does not apply if your total franking credit entitlement is below $5,000.
以上理解如果有不正确的地方，欢迎大家指正分享。 |
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