短期和长期资本收益之间的差异

关键区别 - 短期与长期资本收益

Capital gainsare increases in the value of capital assets over and above the purchase price. This increase in value is based on thedemand and supplyfor the asset. If there is a well-established market for theasset, there is a readily available market price that is subjected to fluctuations. The key difference between short term and long term capital gains is that short term资本收益是通过出售或交换一年或更短的资本资产的出售或交换whereaslongterm资本收益是持有超过一年的资本资产出售或交换所带来的收益。

内容
1.Overview and Key Difference
2.What is Short Term Capital Gains
3.What is Long Term Capital Gains
4.并排比较 - 短期与长期资本收益
5.概括

What is Short Term Capital Gains?

短期资本收益是通过出售或交换一年或更短时间段的资本资产来实现的。

Ex: An investor subscribe for 200 shares in SDF Company on 01.25.2016 for a price of $15 per share. He sells the shares on 11.20.2016 when the price per share has increased to $19. Thus, the capital gain will be,

Capital gain= (200* $19)-(200* $15) = $800

资本收益为百分比= $ 800/ $ 3,000* 100 = 26.6％

One of the most important implications that should be considered with regard to capital gains is the tax rates. Short term gains are taxed at the taxpayer’s marginal tax rate (tax amount payable on an additional unit of income where the tax amount increases as the income rises). This type of tax is referred to as a资本利得税的.

Capital assets may experience short term losses as well. In such a circumstance, a loss can be set off against a short-term gain and the net result will be in effect for tax payment. A taxable capital loss is limited to $3,000 for single taxpayers and $1,500 for married taxpayers.

What is Long Term Capital Gains?

长期资本收益是通过出售或交换超过一年的资本资产来实现的。从同一示例继续

例如：假设上述投资者持有股票已有7年。在10年内，股票的价值在向上和向下波动，总体上增加到每股27美元。因此，资本收益将是

Capital gain = (200* $27)-(200* $15) = $2,400

Capital gain as a percentage = $2,400/ $3,000* 100= 80%

与普通收入和短期资本收益相比，长期资本收益以有利的税率征税。长期资本收益也以边际税率征税。下表显示了根据边际税率应缴税的百分比。

Marginal tax rate	Long term capital gains tax rate
10％	0％
15%	0％
25%	15%
28%	15%
33％	15%
35%	15%
39.6％	20%

Like in short term capital gains, long term capital gains can also be used to set off long term capital losses. Furthermore, investors can also claim short term capital losses against long-term capital gains.

例如：投资者的长期资本收益为50,000美元，短期资本损失为3,000美元。因此，他/她只需要报告47,000美元的差额。

短期和长期资本收益有什么区别？

Short Term vs Long Term Capital Gains
短期资本收益是通过出售或交换一年或更短的资本资产来获得的。	Long term capital gains are the gains resulting from sale or exchange of capital asset held for more than one year.
Tax Rates
Tax rates for short term capital gains are higher than long term capital gains.	Long term capital gains are taxed at a lower rate compared to short term capital gains.
Type of Assets
Short term capital gains are usually obtained by sale or exchange of shares.	Long term capital gains are usually obtained by sale or exchange of long term assets such as real estate.

概括- Short Term vs Long Term Capital Gains

The difference between short term and long term capital gains primarily depend on the time period they are held before the sale or exchange. Other than the difference with the time frame, their structure and nature are very similar to each other. Both are taxed at marginal tax rate and capital losses can be claimed against capital gains. The longer the assets are held, higher the risk of fluctuations in value. This is the reason why long term capital gains are taxed at a lower rate compared to short term capital gains.

参考
1.“短期收益。”Investopedia。N.P.，2008年5月22日。2017年3月29日。
2.”Long-Term Capital Gain Or Loss.” Investopedia. N.p., 29 July 2015. Web. 29 Mar. 2017.
3.弗兰克尔,马修。“长-Term Capital Gains Tax Rates In 2017.” The Motley Fool. The Motley Fool, 01 Jan. 1970. Web. 29 Mar. 2017.

Image Courtesy:
1. “U.S. Income Shares of Top 1% and 0.1% 1913-2013” By Farcaster at English Wikipedia(CC BY-SA 3.0)viaCommons Wikimedia