Paying tax on your company’s incoming money is all part of being a business owner. But, not all money is taxed the same. If you earn money selling investments, capital gains tax comes into play. Read on to learn what is capital gains tax and why it matters in business.
什么是资本利得税？
在遵守商业资本利得税之前，您需要了解资本利得和损失。两者均对在购买点和销售点具有不同价值的投资（即资产）进行评估。
Here’s the breakdown between gains and losses:
- 资本收益：When you sell an asset with a value greater than what you paid for it
- Capital losses:当您出售具有价值的资产低于您支付的资产时
If you have a gain, you have a capital gains tax. Capital gains tax is a tax someone incurs when they sell an investment and make a profit on it. The tax is on the difference between the price you sell the investment for and what you bought it for. This tax only applies when yousell投资，不是当您拥有它时。
Unlike capital gains, capital losses can earn you a tax deduction. Both individuals and companies can incur capital gains and losses. And, there are a number of exceptions to the tax (which we’ll get to later).
You can have capital gains or losses on any asset you sell, including:
- 股票
- Cryptocurrency
- 企业
This means you could owe capital gains tax on stocks, real estate, and any other asset else you sell.
Keep in mind that many assets, such as a car, depreciate (aka lose value due to normal wear and tear) over time. And if your asset depreciates, you do not have a capital gain.
Capital gains and losses vs. operating profits and losses
Any time your business earns or loses money, you need to report it. The difference between different types of profits and losses depends onhow您正在赚钱并损失这笔钱。这就是为什么您以与运营利润和损失不同的方式记录资本收益和损失的原因。
尽管资产的一次出售产生了资本收益，但运营利润来自您的企业日常运营。
资本利得税多少钱？
那么，资本利得税率是多少？要弄清楚您要征税的税率是什么，请了解短期和长期资本收益之间的差异。
Short-term capital gainsare assets you buy and sell within a year. Short-term capital gains tax is generally the same as regular income (e.g., wages). These taxes are typically higher than the long-term taxes.
长期资本收益是您拥有一年多的资产。长期资本利得税为0％，15％或20％。您的税率取决于您的税收范围。请记住，您的联邦资本利得税率不包括州资本利得税。
您是支付0％，15％还是20％的资本利得税率取决于您：
- 收入
- 婚姻状况
Here’s a look at the long-term capital gains tax rate 2021 (based on income and marital status):
| 申请状态 | 0％ | 15% | 20% |
|---|---|---|---|
| 单身的 | $40,400 and below | $ 40,401 - $ 445,850 | $445,850+ |
| Married Filing Jointly | $ 80,800及以下 | $80,801 – $501,600 | $ 501,600+ |
| Married Filing Separately | $40,400 and below | $40,401 – $250,800 | $250,800+ |
| Head of Household | $54,100 and below | $ 54,101 - $ 473,750 | $ 473,750+ |
如果修改后的调整后的总收入高于一定阈值，您可能会缴纳额外的税收。这个附加净投资所得税（NIIT）is 3.8%. Pay NIIT in addition to your regular capital gains tax rate if you make more than:
- $200,000 (Single or head of household with qualifying person)
- $250,000 (Married filing jointly or qualifying widow(er) with dependent)
- $125,000 (Married filing separately)
小心！如果高收入个人可能会对长期资本收益征收更高的税收President Biden’s tax increase proposalgoes into effect. If you earn $1 million or more, your tax rate would increase from 20% to 39.6%, not including the 3.8% NIIT.
Managing and reporting your capital gains
When it comes to managing your capital gains and losses, here are a few strategies you can take:
- Offset capital gains with losses to lower your tax bill
- Roll over capital losses to the next tax year
- Don’t sell an investment for a loss for a tax benefit and turn around and repurchase it
- Time investment sales for better tax rates (i.e., short-term vs. long-term capital gains tax)
- Keep records detailing the price of the investment at the time of purchase and sale in your accounting books
After selling an investment, you must report it to the IRS (and your state). Generally, you must report gains and losses on a few forms and attach them to your tax return.These forms include:
- 表格8949，Sales and Other Dispositions of Capital Assets
- Schedule D (Form 1040)，Capital Gains and Losses
So, when do you pay capital gains tax? In some situations, you may have to make estimated tax payments on a taxable gain. Pay estimated taxes quarterly.咨询国税局for more information.
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This is not intended as legal advice; for more information, please点击这里。