拜登或翻倍提高富人资本利得税税率美国富人们都慌了！

来源: 正保会计网校编辑：00LilGhost 2021/04/23 16:01:11　字体：大小

“富人税”要来了？拜登或翻倍提高富人资本利得税税率？为了解决贫富差距，拜登或翻倍提高富人资本利得税税率，那么这一举措将会带来哪些影响呢？

拜登或翻倍提高富人资本利得税税率

知情人士透露，拜登计划提议将富人的资本利得税率提高近一倍至39.6%，对于年收入达到或超过100万美元的人，新税率加上现有的投资收入附加税，意味着富人投资者的联邦税率可能高达43.4%。

对于居住在高税率州、年收入超过100万美元的人而言，其资本利得税税率或将超过50%。比如，对纽约州居民而言，州和联邦政府的总资本利得税有可能高达52.22%；对于加州人来说可能高达56.7%。

这一增长幅度将使目前的美国富人所需缴纳的税率几乎翻倍，也将使资本利得税的最高税率高过工资和薪金所对应的联邦收入所得税的最高税率。

该提案可能会推翻一项长期存在的税法规定，即对投资收益的征税低于对劳动所得的征税。拜登致力于使富人的资本收益和所得税率均等化，他说，许多富人所付的税率低于中产阶级劳工，这是不公平的。

民主党人认为，当前的资本利得率在很大程度上帮助了收入最高的人，他们通过投资而不是通过工资的形式获得收入，从而导致富人的税率低于其所雇用的人。共和党人则认为，当前的资本利得率鼓励储蓄并会促进未来的经济增长。

拜登预计在下周公布这项提案，作为其“美国家庭计划”（American Families Plan）的一部分，以为该计划支出筹集资金。白宫发言人莎琪周四在回答提问时表示，拜登将会在下周向国会联席会议发表演讲时讨论他的“美国家庭计划”，但具体就任何细节进行评论。

让我们来看看看美国注册会计师AICPA相关的Capital Assets和Net Capital Gain Rules知识点！

Capital Assets

Capital assets include property (real and personal) held by the taxpayer, such as:

· Personal automobile of individual taxpayer

· Furniture and fixtures in the home of the individual taxpayer

· Stocks and securities of all types (except those held by dealers)

· Personal property of a taxpayer not used in a trade or business

· Real property not used in a trade or business

· Interest in a partnership

· Goodwill of a corporation

· Copyrights, literary, musical, or artistic compositions that have been purchased

· Other assets held for investment

Reporting Disposition of Capital Assets

Detailed information regarding the sale of capital assets is reported on Form 8949, then summarized on Schedule D. If all Forms 1099-B (or substitute statements) received show basis was reported to the IRS and no correction or adjustment is needed, Form 8949 may not need to be filed

Net Capital Gain Rules

Long-Term

· Holding Period: More than one year.

· Tax Rate: The tax rate is dependent on the taxpayer's taxable income and filing status:

Short-Term

· Holding Period: One year or less.

· Tax Rate: Treated as ordinary income.

Unrecaptured Section 1250 Gain (25 Percent Rate Group)

Any unrecaptured section 1250 gain from depreciation of real property that is not treated as ordinary income is taxed at a maximum rate of 25 percent

Collectibles and Qualified Small Business Stock (28 Percent Rate Group)

· Long-term gains on the sale of collectibles (e.g., works of art, stamp or coin collections, antiques) and Section 1202 qualified small business stock (QSBS) in excess of the Section 1202 exclusion amount are taxed at a maximum rate of 28 percent.

· QSBS is original issue C corporation stock that is held for more than five years. The C corporation's tax basis in its assets must be no more than $50 million. A taxpayer is allowed to exclude part of the gain on the sale of QSBS. The exclusion amount is the greater of $10 million or ten times the taxpayer's basis in the stock. Any gain in excess of the excluded amount is taxed at a maximum rate of 28 percent.

与此同时，在有报道披露拜登计划提高对富人征收的资本利得税税率后，美国股市在盘中迅速扭转涨势急速下跌。截至收盘，道琼斯工业平均指数下跌321.41点，跌幅1%，标普500指数和纳斯达克综合指数也收跌0.9％.

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