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再问long term capital gain

再问long term capital gain# Stock

l*o2013-12-21 08:12

1 楼

美国的税收系统太变态了，搞得我一头雾水。
long term capital gain的规定是：
2013年的税率是 15% （当你的bracket在39.6%以下），或20% (当bracket是39.6%），
加上3.8%的surcharge。我查了一下39.6%bracket的下限是45万 for couple。
如果这样一种情况：只有加上long term capital gain才超过45万，这时候怎么收税？
一个极端例子：如果其他收入是40万，long term capital gain是5万零1元，这样总收
入超过了45万，long term 税率是20%。问题是如果对这5万元都按20%收税，还是只对
这多出的一元收20%，其他15%?
显然是后者合理，但我查了网上，没有详细解释。
请指点。谢谢！

k*a2013-12-21 08:12

2 楼

The problem is for $ you pay as tax is also part of AGI, not outside of AGI.
The steps are:
Decided non capital gain AGI
Add capital gain to AGI (this is unfortunate)
Decide bracket tax rate using AGI and other info
Decide long term capital gain tax rate based on marginal bracket
Decide the capital gain tax amount
In other words, your long term capital gain tax rate is a fixed %. Your
income tax rate is a list of % numbers, each with an associated dollar
amount.

【在 l***o 的大作中提到】

: 美国的税收系统太变态了，搞得我一头雾水。
: long term capital gain的规定是：
: 2013年的税率是 15% （当你的bracket在39.6%以下），或20% (当bracket是39.6%），
: 加上3.8%的surcharge。我查了一下39.6%bracket的下限是45万 for couple。
: 如果这样一种情况：只有加上long term capital gain才超过45万，这时候怎么收税？
: 一个极端例子：如果其他收入是40万，long term capital gain是5万零1元，这样总收
: 入超过了45万，long term 税率是20%。问题是如果对这5万元都按20%收税，还是只对
: 这多出的一元收20%，其他15%?
: 显然是后者合理，但我查了网上，没有详细解释。
: 请指点。谢谢！

l*o2013-12-21 08:12

3 楼

谢谢！但这岂不是说，如果我少赚2元钱，就能省50000*(20%-15%)=2500的税？因为把
long term gain的税率降低了？这样规定岂不太荒谬了？

AGI.

【在 k******a 的大作中提到】

: The problem is for $ you pay as tax is also part of AGI, not outside of AGI.
: The steps are:
: Decided non capital gain AGI
: Add capital gain to AGI (this is unfortunate)
: Decide bracket tax rate using AGI and other info
: Decide long term capital gain tax rate based on marginal bracket
: Decide the capital gain tax amount
: In other words, your long term capital gain tax rate is a fixed %. Your
: income tax rate is a list of % numbers, each with an associated dollar
: amount.

k*a2013-12-21 08:12

4 楼

Disclaimer, I am not a professional in this topic.
This is my understanding why Warren Buffett only pays 15% tax, much lower
than most of us. Some business' profit is also considered as income, which
is taxed as capital gain.

【在 l***o 的大作中提到】

: 谢谢！但这岂不是说，如果我少赚2元钱，就能省50000*(20%-15%)=2500的税？因为把
: long term gain的税率降低了？这样规定岂不太荒谬了？
:
: AGI.

l*o2013-12-21 08:12

5 楼

谢谢！

【在 k******a 的大作中提到】

: Disclaimer, I am not a professional in this topic.
: This is my understanding why Warren Buffett only pays 15% tax, much lower
: than most of us. Some business' profit is also considered as income, which
: is taxed as capital gain.

l*o2013-12-21 08:12

6 楼

用turbo tax试了一下，跨越45万没有什么dramatic的效果。所以IRS还没有太脑残。

【在 l***o 的大作中提到】

: 谢谢！