股票割肉,怎么算税

精灵王

如果买了是上年度的股票, 这年度割肉卖的, 那税应该怎么计算,
是不是可以抵扣今年的总赢利?

黑山老妖

Your share trading profit is normally considered to be Capital Gain. Unless you are a trader, then your profits will considered to be your income. I am assuming you are not a trader from here on.

If you make a loss in shares, normally that's a capital loss. A capital loss can be used to offset any capital gain. If this years capital loss is more than the capital gain, then the balance can be carried over to future years until all capital loss are used up to offset capital gains.

Capital loss can not be used to offset your normal income, unless you are a trader.

chenzy0513

What about the interest cost if I borrowed money to buy shares?  Can the difference of interest cost and dividend income offset our normal income, if the difference is negative?

黑山老妖

Yes, interest cost is deducted from your overall income. Just like negative gearing for investment property. Dividend is part of your income too. So
total income = normal income(wage/salary) + dividend+imputation credit-interest paid for generating income(i.e. trading shares or buy manage funds) + any capital gain.
You total tax paid = PAYG(tax from your employment) + imputation credit

chenzy0513

Many thanks to our financial guru!

fm_yy

我看这个贴子里说
http://www.oursteps.com.au/bbs/v ... &extra=page%3D1
在打工者省税部分
例如打工之余炒股票，年交易次数40以上，投入资金数万。能赚钱最好，如果亏钱，可报损失，作为负数合并在你的年收入里而少缴税，等于让税务局帮你买了部分单。

ATO

打工之余炒股票，年交易次数40以上，投入资金数万。
ATO 视此为trader

Devil_Star

原帖由 fm_yy 于 2008-1-1 14:19 发表
我看这个贴子里说
http://www.oursteps.com.au/bbs/v ... &extra=page%3D1
在打工者省税部分
例如打工之余炒股票，年交易次数40以上，投入资金数万。能赚钱最好，如果亏钱，可报损失，作为负数合并 ...

股票损失是不可以和打工收入来OFFSET的，只能和其它投资正收入相抵。

休

原帖由 Devil_Star 于 2008-1-1 18:47 发表


股票损失是不可以和打工收入来OFFSET的，只能和其它投资正收入相抵。

The difference between a ‘share trader’ and a ‘share holder’

The way in which income and expenditure are dealt with in relation to shares varies depending on whether you are a share trader or a share holder.

While the Tax Office considers each case on its individual features, in summary a share trader is a person who carries out business activities for the purpose of earning income from buying and selling shares. This person's position may be briefly summarised as:

    * receipts from the sale of shares constitute income
    * purchased shares would be regarded as trading stock
    * the nature, regularity, volume and repetition of the share activity
    * costs incurred in buying or selling shares are an allowable deduction in the year in which they are incurred, and
    * dividends and other similar receipts are included in assessable income.

A share holder is a person who holds shares for the purpose of earning income from dividends and similar receipts. This person's position may be briefly summarised as:

    * the cost of purchase of shares is not an allowable deduction, but is a capital cost
    * receipts from the sale of shares are not assessable income – however any net profit is subject to capital gains tax
    * a net loss from sale of shares may not be offset against income from other sources, but may be carried forward to offset against future capital gains made from the sale of shares
    * costs incurred in buying or selling shares are not an allowable deduction in the year in which they are incurred, but are taken into account in determining the amount of any capital gain
    * dividends and other similar receipts are included in assessable income, and
    * costs (such as interest on borrowed money) incurred in earning dividend income are an allowable deduction at the time they are incurred.

angelatu

交易40次以上视为trader？请问视为trader有什么不同？难道就不是算CGT，算income的说？

原帖由 ATO 于 2008-1-1 15:27 发表
打工之余炒股票，年交易次数40以上，投入资金数万。
ATO 视此为trader

ceci

原帖由 ATO 于 2008-1-1 15:27 发表
打工之余炒股票，年交易次数40以上，投入资金数万。
ATO 视此为trader

想问一下，以上数据的出处在哪里？

我在ato上只能看到这个
http://www.ato.gov.au/businesses ... =/content/21749.htm

我觉得好像很难用40次去衡量是不是trader，过于一刀切了吧？