Skip to main content

美国股市投资手册

标  题: 美股投资如何报税
关键字: 美国股市投资手册
发信站: BBS 未名空间站 (Mon Mar 15 08:48:53 2010, 美东)
税务是每个投资者都必须面对的问题。美国税法条文繁杂、豁免和例外规定众多而且每年
都有不同程度的修改。《美国股市投资手册》(许嘉信、李婉儿 2010年）一书概括了与投
资相关的税务条例和应填的表格，并分别列出适用于美国公民和非美国公民的税收条例。

书评：http://www.meigu168.com/book.htm
下面简单列出该书提到的部分税法条例要点（以下内容如与原书不同请以原书为准）：

1.一年中欠税超过1,000美元的应及时缴足；
2.资本利得税一般按实现了的盈亏计算。以市值计价法报税者除外；
3.对于美国公民，资本损益分长期和短期，长期税率低于短期；非居民外国人不分长短
期；
4.股息分两种：合格股息税率与资本利得相同；普通股息税率与其它收入相同；
5.共同基金等派发的长期资本收益分配按资本利得课税；短期资本收益分配按股息课税；
6.部分退休金账户免税；
7.冲洗交易（具体处理方法见原书）
8.对于美国公民：边际税率小于等于15%者，长期资本利得税率为0；
高于15%者税率为15%；短期资本利得税率与一般收入相同；
非合格股息适用一般收入税率；税率低于25%者合格股息免税，高于25%税率15%；
亏损可抵税；未抵减完的部分分长期和短期损失可用于来年抵税（具体方法见原书）；
退休账户的免税方法；利息和与投资相关的支出可抵税...
9.对于非居民外国人：居住不满183天者资本利得免税；
大于183天者一般适用划一税率30%（与美国有税收协定的国家按税收协定征税，
见原书附录A）。银行利息免税；中国学生、学徒和教师等职业有额外5,000美元免税额
...
10.投资损益报税软件推荐：Gainskeeper（适合活跃交易人士）、
Tradelog（适合交易量大的人士）、AccuBasis（适合长期持股人士）...
Labels:

Comments

Post a Comment

https://gengwg.blogspot.com/

Popular posts from this blog

CKA Simulator Kubernetes 1.22

  https://killer.sh Pre Setup Once you've gained access to your terminal it might be wise to spend ~1 minute to setup your environment. You could set these: alias k = kubectl                         # will already be pre-configured export do = "--dry-run=client -o yaml"     # k get pod x $do export now = "--force --grace-period 0"   # k delete pod x $now Vim To make vim use 2 spaces for a tab edit ~/.vimrc to contain: set tabstop=2 set expandtab set shiftwidth=2 More setup suggestions are in the tips section .     Question 1 | Contexts Task weight: 1%   You have access to multiple clusters from your main terminal through kubectl contexts. Write all those context names into /opt/course/1/contexts . Next write a command to display the current context into /opt/course/1/context_default_kubectl.sh , the command should use kubectl . Finally write a second command doing the same thing into ...
Post a Comment
Read more

OWASP Top 10 Threats and Mitigations Exam - Single Select

Last updated 4 Aug 11 Course Title: OWASP Top 10 Threats and Mitigation Exam Questions - Single Select 1) Which of the following consequences is most likely to occur due to an injection attack? Spoofing Cross-site request forgery Denial of service   Correct Insecure direct object references 2) Your application is created using a language that does not support a clear distinction between code and data. Which vulnerability is most likely to occur in your application? Injection   Correct Insecure direct object references Failure to restrict URL access Insufficient transport layer protection 3) Which of the following scenarios is most likely to cause an injection attack? Unvalidated input is embedded in an instruction stream.   Correct Unvalidated input can be distinguished from valid instructions. A Web application does not validate a client’s access to a resource. A Web action performs an operation on behalf of the user without checkin...
2 comments
Read more