本文发表在 rolia.net 枫下论坛1. If use company as a vehicle to invest, the capital gain tax would be charged on 100% of the gain, as discussed above. If all your investment related expenses does not over 50% of capital gain, it means it is not wise to use this vehicle, for this purpose only. There is another benefit, which is deferring to pay the dividends to yourself as the shareholder. Deferred dividends means your company pay dividends only at years that you have lower marginal tax rate. Company is a vehicle not only can averaging rate between different individual/entities, but can over the years. Honestly, I tried and find it is very hard to operate. It requests you have very long time taxation planning. So I abandoned this vehicle now.
2. If use concept of "day-trader", actually you can claim you are runing the business. As the result, you can claim all business related expenses and pay 100% of net income (there is no longer a captial nature). Finally, it is same to option 1. I did this too and no longer use it.
3. If you made some gain from some shares and you do have some unrealised loss from other shares, then realised these losses. For example, you buy a share at $5.00, the share price at end of this year is about $3.00, then you try to sell at $3.05 and then buy back at $2.95. In this example, 10c difference between $3.05 and $2.95 used to cover your transation cost. The result is you have realised $1.95 loss. By this way, you can defer the payment years and thus archiev the averaging purpose. I am still doing this way nowaday and it does happy me drop the capital gain.
4. Open at least two account, one is in your wife's name and one is in your name. Choose one to buy depended on each's taxation situation for purpose of averaging two's marginal rate. If this option is used together with option 3, your tax imposed on the investment will be dropped dramtically. I am still using this option.
Conclusion: basically, I am using option 3 and 4 now. The result is acceptable for normal years. In some years, I really made too such gain and still need to pay petty much tax. At least, my wife and me archeived averaging marginal rate.更多精彩文章及讨论，请光临枫下论坛 rolia.net
2. If use concept of "day-trader", actually you can claim you are runing the business. As the result, you can claim all business related expenses and pay 100% of net income (there is no longer a captial nature). Finally, it is same to option 1. I did this too and no longer use it.
3. If you made some gain from some shares and you do have some unrealised loss from other shares, then realised these losses. For example, you buy a share at $5.00, the share price at end of this year is about $3.00, then you try to sell at $3.05 and then buy back at $2.95. In this example, 10c difference between $3.05 and $2.95 used to cover your transation cost. The result is you have realised $1.95 loss. By this way, you can defer the payment years and thus archiev the averaging purpose. I am still doing this way nowaday and it does happy me drop the capital gain.
4. Open at least two account, one is in your wife's name and one is in your name. Choose one to buy depended on each's taxation situation for purpose of averaging two's marginal rate. If this option is used together with option 3, your tax imposed on the investment will be dropped dramtically. I am still using this option.
Conclusion: basically, I am using option 3 and 4 now. The result is acceptable for normal years. In some years, I really made too such gain and still need to pay petty much tax. At least, my wife and me archeived averaging marginal rate.更多精彩文章及讨论，请光临枫下论坛 rolia.net