个人股票交易亏损为什么不能用来抵扣收入所得税？

lingyang

哪里有条款规定了？为什么有的会计能做有的会计不敢做？

难道只有房子亏损能抵扣个人所得税？太不公平了

LifesoCool

关注一下

audreamer

如果你是trader是可以的，investor不行。
详细请看https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Shares,-units-and-similar-investments/Claiming-losses-from-the-disposal-of-investments/?page=4

kevin2005

Capital loss应该都不能抵扣

房屋亏损也不能抵扣

只有利息的支出可以

比如如果你借钱炒股，借钱的利息如果大于每年的分红，那应该也可以抵扣

mileswu2000

Capital nature

wellye

capital的loss只能抵消capital gain，你如果有其他capital上的盈利当然可以抵，否则carry到下一年，不能抵ordinary income。
给你做可以抵的会计，只能无语

hairbei

这个是ATO的规定。。。让他们改税法去

audreamer

我已经问过专业的会计，得到的答案与我在3楼写的是一致的：
如果你是作为trader，也就是想通过短期持有股票赚买卖的差价的，并不想通过长期持有股票来赚钱的，你所有的手续费和亏损是可以抵扣个人收入的。
ato的官方网站有例子：

Example

Alison is an electrical engineer. After seeing a television program, she decides to become involved in share trading activities.

Alison sets up an office in one of the rooms in her house. She has a computer and access to the internet.

She has $100,000 of her own funds available to purchase shares and, in addition, she has access to a $50,000 borrowing facility through her bank.

Alison conducts daily analysis and assessment of developments in equity markets. The resources she uses include financial newspapers, investment magazines, stock market reports, charts and trend lines. Her objective is to identify stocks that will increase in value in the short term to enable her to sell at a profit after holding them for a brief period.

In the year ended 30 June 2013, Alison conducted 60 share transactions: 35 buying and 25 selling. The average buying transaction involved 500 shares and the average cost was $1,000. The average selling transaction involved 750 shares and the average selling price was $1,800. All the transactions were conducted through stockbroking facilities on the internet. The average time that Alison held shares before selling them was 12 weeks. Alison's activities resulted in a loss of $5,000 after expenses.

Alison's activities show all the factors that would be expected from a person carrying on a business. Her share trading operation demonstrates a profit making intention even though a loss has resulted. Alison's activities are regular and repetitive, and they are organised in a business-like manner. The volume of shares turned over is high and she has injected a large amount of capital into the operation.

lingyang

audreamer 发表于 2014-7-17 22:54
我已经问过专业的会计，得到的答案与我在3楼写的是一致的：
如果你是作为trader，也就是想通过短期持有股票 ...

这个例子很主观啊，我一年交易10次，我也setup一个home office， 弄个10来万，能用来抵扣个税？

JohnnySu

lingyang 发表于 2014-7-17 23:01
这个例子很主观啊，我一年交易10次，我也setup一个home office， 弄个10来万，能用来抵扣个税？ ...

＃3说的没错

多数人的股票买卖亏损 会是投资性质的亏损（Capital Loss）， Capital Loss只能相抵capital gain（房产买卖增值，股票买卖盈利），不能相抵其他收入（例如工资，利息，房租，分红，生意收入等）

唯一例外的情况是 纳税人的股票买卖是作为生意来做，这样盈亏都算是生意收入性质而不是投资性质。
股票买卖是否生意法庭看的是生意的特征，譬如：
交易量大
交易次数频繁
专业系统和软件
系统性的商业分析和策略
投入的时间 等

基本上前两点是最重要的。如果交易量大，次数频繁，其他特征都容易证明。