<p>在不断发展的投资世界中，税损收割作为一种强有力的策略，能够抵消资本收益并减少税务负担。这一技术涉及出售贬值的投资，以抵消其他投资的收益，从而降低应税收入。让我们深入探讨如何有效利用税损收割为自己带来优势。</p>
<p><img src="https://imageproxy.pbkrs.com/https://lh-prod-oper-pub-opercenter.s3.amazonaws.com/discovery-image/compress-1a62e720a9820001.png?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" alt="" original-src="https://imageproxy.pbkrs.com/https://lh-prod-oper-pub-opercenter.s3.amazonaws.com/discovery-image/compress-1a62e720a9820001.png"/></p>
<p>理解税损收割</p>
<p>税损收割是指以亏损出售证券，以抵消其他投资的资本收益。这一策略在年底特别有用，投资者会审查他们的投资组合并评估税务负担。通过出售表现不佳的投资，您可以产生亏损，用于抵消收益，从而减少应税收入。</p>
<p>运作方式</p>
<p>1. 确定亏损投资：首先识别您投资组合中贬值的投资。这些可能是股票、债券或其他当前表现不佳的证券。</p>
<p>2. 出售亏损投资：出售这些表现不佳的投资以实现亏损。这一步至关重要，因为它允许您在报税时申报亏损。</p>
<p>3. 抵消资本收益：利用实现的亏损抵消其他投资的资本收益。例如，如果您通过出售一只股票获得了 20,000 美元的收益，而通过出售另一只股票产生了 25,000 美元的亏损，您可以用 25,000 美元的亏损抵消 20,000 美元的收益，剩下的 5,000 美元亏损可以用于抵消最多 3,000 美元的普通收入。</p>
<p>4. 重新投资收益：将出售亏损投资的收益再投资于类似但不完全相同的证券。这一步很重要，以避免违反洗售规则，如果您在 30 天内回购相同或实质上相同的证券，则不允许申报税损。</p>
<p>潜在的陷阱和限制</p>
<p>虽然税损收割是一种强有力的策略，但它也伴随着几个潜在的陷阱和限制，投资者必须谨慎应对。</p>
<p>1. 洗售规则：主要的陷阱之一是洗售规则，如果投资者以亏损出售证券并在出售前后 30 天内购买相同或 “实质上相同” 的证券，则不允许申报税损。为了避免这种情况，投资者应用类似但不完全相同的投资替代已售出的证券。</p>
<p>2. 退休账户：税损收割在 401(k) 或 IRA 等退休账户中没有用处，因为在这些税延账户中产生的亏损无法扣除。投资者应关注应税账户以寻找税损收割的机会。</p>
<p>3. 抵消收益和收入：在使用特定类型的亏损抵消某些收益时存在限制。长期亏损必须首先用于抵消长期收益，短期亏损用于抵消短期收益。一个类别中的超额亏损可以用于抵消任一类型的收益。此外，投资者可以使用最多 3,000 美元的净亏损抵消普通收入，任何剩余的亏损将结转到未来的税年。</p>
<p>4. 亏损的时机：在某些情况下，税损收割的有效性可能会降低，例如当收入减少、税率下降或违反洗售规则时。投资者应战略性地规划他们的税损收割，考虑当前和未来的税率以及潜在的税法变化。</p>
<p>将税损收割整合到您的投资策略中</p>
<p>税损收割可以有效地整合到长期投资策略中，以增强整体投资组合表现并减少税务负担。以下是一些方法：</p>
<p>1. 重新平衡投资组合配置：利用税损收割重新调整您的投资组合，以符合您期望的资产配置。例如，如果您的科技持股大幅上涨，而一些工业股票贬值，出售工业股票以利用这些亏损抵消出售科技股票的资本收益。</p>
<p>2. 用资本亏损抵消资本收益：利用实现的亏损抵消实现的收益。例如，如果您有 20,000 美元的短期资本收益和 25,000 美元的短期资本亏损，25,000 美元的亏损可以抵消 20,000 美元的收益，从而消除该收益的税务负担。剩余的 5,000 美元亏损可以用于抵消最多 3,000 美元的普通收入，剩余的 2,000 美元将结转到未来的税年。</p>
<p>3. 维持投资组合平衡：在出售表现不佳的投资后，将收益再投资于类似但不完全相同的证券，以维持投资组合的平衡并与您的长期目标保持一致。</p>
<p>4. 避免洗售规则：为了避免违反洗售规则，出售表现不佳的 ETF 并购买跟踪类似指数的不同 ETF。这使您能够在不在 30 天内购买实质上相同的证券的情况下收割资本亏损。</p>
<p>5. 长期税务规划：通过系统地进行税损收割，投资者可以创建一个 “税收储蓄账户”，可以在数年内保护他们的应税收益。这一策略在波动市场中特别有用，在这些市场中，可以收割显著的亏损并用于抵消未来的收益。</p>
<p>结论</p>
<p>税收损失收割是一种强有力的策略，可以帮助投资者减少税负并提升投资组合表现。通过战略性地识别和选择表现不佳的投资，利用资本损失抵消资本收益，并保持投资组合的平衡，投资者可以有效应对税收损失收割的挑战，优化税收节省。然而，重要的是要意识到潜在的陷阱和限制，例如洗售规则以及使用特定类型损失抵消某些收益的限制。通过理解这些挑战并进行战略规划，投资者可以充分利用税收损失收割，实现财务目标。</p>

荷兰国际

科凯国际

<p>税收损失收割是一种投资者用来抵消资本收益和减少税务负担的策略，方法是出售表现不佳的投资。这涉及识别亏损证券，出售它们以实现损失，并利用这些损失来抵消其他投资的收益。关键考虑因素包括避免洗售规则、关注应税账户以及理解抵消收益的限制。通过将税收损失收割纳入投资策略，投资者可以提升投资组合表现并有效管理税务影响</p>

<p>In the ever-evolving world of investing, tax-loss harvesting stands out as a powerful strategy to offset capital gains and reduce your tax liability. This technique involves selling investments that have lost value to offset gains from other investments, thereby lowering your taxable income. Let's dive into how you can effectively use tax-loss harvesting to your advantage.</p>
<div class="lb-trans"><p>在不断发展的投资世界中，税损收割作为一种强有力的策略，能够抵消资本收益并减少税务负担。这一技术涉及出售贬值的投资，以抵消其他投资的收益，从而降低应税收入。让我们深入探讨如何有效利用税损收割为自己带来优势。</p>
</div><p><img src="https://imageproxy.pbkrs.com/https://lh-prod-oper-pub-opercenter.s3.amazonaws.com/discovery-image/compress-1a62e720a9820001.png" alt="" original-src="https://lh-prod-oper-pub-opercenter.s3.amazonaws.com/discovery-image/compress-1a62e720a9820001.png"/></p>
<p>Understanding Tax-Loss Harvesting</p>
<div class="lb-trans"><p>理解税损收割</p>
</div><p>Tax-loss harvesting is the practice of selling securities at a loss to offset capital gains from other investments. This strategy is particularly useful at the end of the year when investors review their portfolios and assess their tax liabilities. By selling underperforming investments, you can generate losses that can be used to offset gains, thereby reducing your taxable income.</p>
<div class="lb-trans"><p>税损收割是指以亏损出售证券，以抵消其他投资的资本收益。这一策略在年底特别有用，投资者会审查他们的投资组合并评估税务负担。通过出售表现不佳的投资，您可以产生亏损，用于抵消收益，从而减少应税收入。</p>
</div><p>How It Works</p>
<div class="lb-trans"><p>运作方式</p>
</div><p>1. Identify Losing Investments: Start by identifying investments in your portfolio that have lost value. These could be stocks, bonds, or other securities that are currently underperforming.</p>
<div class="lb-trans"><p>1. 确定亏损投资：首先识别您投资组合中贬值的投资。这些可能是股票、债券或其他当前表现不佳的证券。</p>
</div><p>2. Sell the Losing Investments: Sell these underperforming investments to realize the losses. This step is crucial as it allows you to claim the losses on your tax return.</p>
<div class="lb-trans"><p>2. 出售亏损投资：出售这些表现不佳的投资以实现亏损。这一步至关重要，因为它允许您在报税时申报亏损。</p>
</div><p>3. Offset Capital Gains: Use the realized losses to offset capital gains from other investments. For example, if you have a $20,000 gain from selling a stock and a $25,000 loss from selling another, you can use the $25,000 loss to offset the $20,000 gain, leaving you with a $5,000 loss that can be used to offset up to $3,000 of your ordinary income.</p>
<div class="lb-trans"><p>3. 抵消资本收益：利用实现的亏损抵消其他投资的资本收益。例如，如果您通过出售一只股票获得了 20,000 美元的收益，而通过出售另一只股票产生了 25,000 美元的亏损，您可以用 25,000 美元的亏损抵消 20,000 美元的收益，剩下的 5,000 美元亏损可以用于抵消最多 3,000 美元的普通收入。</p>
</div><p>4. Reinvest the Proceeds: Reinvest the proceeds from the sale of the losing investments into similar but not substantially identical securities. This step is important to avoid violating the wash-sale rule, which disallows the tax loss if you buy back the same or a substantially identical security within 30 days.</p>
<div class="lb-trans"><p>4. 重新投资收益：将出售亏损投资的收益再投资于类似但不完全相同的证券。这一步很重要，以避免违反洗售规则，如果您在 30 天内回购相同或实质上相同的证券，则不允许申报税损。</p>
</div><p>Potential Pitfalls and Limitations</p>
<div class="lb-trans"><p>潜在的陷阱和限制</p>
</div><p>While tax-loss harvesting is a powerful strategy, it comes with several potential pitfalls and limitations that investors must navigate carefully.</p>
<div class="lb-trans"><p>虽然税损收割是一种强有力的策略，但它也伴随着几个潜在的陷阱和限制，投资者必须谨慎应对。</p>
</div><p>1. Wash-Sale Rule: One of the primary pitfalls is the wash-sale rule, which disallows the tax loss if an investor sells a security at a loss and buys the same or a &#34;substantially identical&#34; security within 30 days before or after the sale. To avoid this, investors should replace the sold security with a similar but not substantially identical investment.</p>
<div class="lb-trans"><p>1. 洗售规则：主要的陷阱之一是洗售规则，如果投资者以亏损出售证券并在出售前后 30 天内购买相同或 “实质上相同” 的证券，则不允许申报税损。为了避免这种情况，投资者应用类似但不完全相同的投资替代已售出的证券。</p>
</div><p>2. Retirement Accounts: Tax-loss harvesting is not useful in retirement accounts such as 401(k) s or IRAs because losses generated in these tax-deferred accounts cannot be deducted. Investors should focus on taxable accounts for tax-loss harvesting opportunities.</p>
<div class="lb-trans"><p>2. 退休账户：税损收割在 401(k) 或 IRA 等退休账户中没有用处，因为在这些税延账户中产生的亏损无法扣除。投资者应关注应税账户以寻找税损收割的机会。</p>
</div><p>3. Offsetting Gains and Income: There are restrictions on using specific types of losses to offset certain gains. Long-term losses must first be applied to long-term gains, and short-term losses to short-term gains. Excess losses in one category can then be applied to gains of either type. Additionally, investors can use up to $3,000 of net losses to offset ordinary income, with any remaining losses carried forward to future tax years.</p>
<div class="lb-trans"><p>3. 抵消收益和收入：在使用特定类型的亏损抵消某些收益时存在限制。长期亏损必须首先用于抵消长期收益，短期亏损用于抵消短期收益。一个类别中的超额亏损可以用于抵消任一类型的收益。此外，投资者可以使用最多 3,000 美元的净亏损抵消普通收入，任何剩余的亏损将结转到未来的税年。</p>
</div><p>4. Timing of Losses: The usefulness of tax-loss harvesting can be diminished in certain situations, such as when income is reduced, tax rates decline, or when the wash-sale rule is violated. Investors should plan their tax-loss harvesting strategically, considering their current and future tax brackets and potential changes in tax laws.</p>
<div class="lb-trans"><p>4. 亏损的时机：在某些情况下，税损收割的有效性可能会降低，例如当收入减少、税率下降或违反洗售规则时。投资者应战略性地规划他们的税损收割，考虑当前和未来的税率以及潜在的税法变化。</p>
</div><p>Integrating Tax-Loss Harvesting into Your Investment Strategy</p>
<div class="lb-trans"><p>将税损收割整合到您的投资策略中</p>
</div><p>Tax-loss harvesting can be effectively integrated into a long-term investment strategy to enhance overall portfolio performance and reduce tax liabilities. Here’s how:</p>
<div class="lb-trans"><p>税损收割可以有效地整合到长期投资策略中，以增强整体投资组合表现并减少税务负担。以下是一些方法：</p>
</div><p>1. Rebalancing Portfolio Allocation: Use tax-loss harvesting to realign your portfolio with your desired asset allocation. For example, if your tech holdings have risen sharply while some of your industrial stocks have dropped in value, sell the industrial stocks to use those losses to offset the capital gains from selling the tech stocks.</p>
<div class="lb-trans"><p>1. 重新平衡投资组合配置：利用税损收割重新调整您的投资组合，以符合您期望的资产配置。例如，如果您的科技持股大幅上涨，而一些工业股票贬值，出售工业股票以利用这些亏损抵消出售科技股票的资本收益。</p>
</div><p>2. Offsetting Capital Gains with Capital Losses: Use realized losses to offset realized gains. For example, if you have a short-term capital gain of $20,000 and a short-term capital loss of $25,000, the $25,000 loss can offset the $20,000 gain, eliminating the tax liability on the gain. The remaining $5,000 loss can be used to offset up to $3,000 of ordinary income, with the leftover $2,000 carried forward to future tax years.</p>
<div class="lb-trans"><p>2. 用资本亏损抵消资本收益：利用实现的亏损抵消实现的收益。例如，如果您有 20,000 美元的短期资本收益和 25,000 美元的短期资本亏损，25,000 美元的亏损可以抵消 20,000 美元的收益，从而消除该收益的税务负担。剩余的 5,000 美元亏损可以用于抵消最多 3,000 美元的普通收入，剩余的 2,000 美元将结转到未来的税年。</p>
</div><p>3. Maintaining Portfolio Balance: After selling the underperforming investments, reinvest the proceeds in similar but not substantially identical securities to maintain the portfolio's balance and alignment with your long-term goals.</p>
<div class="lb-trans"><p>3. 维持投资组合平衡：在出售表现不佳的投资后，将收益再投资于类似但不完全相同的证券，以维持投资组合的平衡并与您的长期目标保持一致。</p>
</div><p>4. Avoiding the Wash-Sale Rule: To avoid violating the wash-sale rule, sell an underperforming ETF and buy a different ETF that tracks a similar index. This allows you to harvest the capital loss without purchasing a substantially identical security within 30 days.</p>
<div class="lb-trans"><p>4. 避免洗售规则：为了避免违反洗售规则，出售表现不佳的 ETF 并购买跟踪类似指数的不同 ETF。这使您能够在不在 30 天内购买实质上相同的证券的情况下收割资本亏损。</p>
</div><p>5. Long-Term Tax Planning: By systematically tax-loss harvesting, investors can create a &#34;tax savings account&#34; that can insulate their taxable gains for several years. This strategy is particularly useful in volatile markets, where significant losses can be harvested and used to offset future gains.</p>
<div class="lb-trans"><p>5. 长期税务规划：通过系统地进行税损收割，投资者可以创建一个 “税收储蓄账户”，可以在数年内保护他们的应税收益。这一策略在波动市场中特别有用，在这些市场中，可以收割显著的亏损并用于抵消未来的收益。</p>
</div><p>Conclusion</p>
<div class="lb-trans"><p>结论</p>
</div><p>Tax-loss harvesting is a powerful strategy that can help investors reduce their tax liabilities and enhance their portfolio performance. By strategically identifying and selecting underperforming investments, offsetting capital gains with capital losses, and maintaining portfolio balance, investors can effectively navigate the challenges of tax-loss harvesting and optimize their tax savings. However, it's important to be aware of the potential pitfalls and limitations, such as the wash-sale rule and the restrictions on using specific types of losses to offset certain gains. By understanding these challenges and planning strategically, investors can make the most of tax-loss harvesting and achieve their financial goals.</p>
<div class="lb-trans"><p>税收损失收割是一种强有力的策略，可以帮助投资者减少税负并提升投资组合表现。通过战略性地识别和选择表现不佳的投资，利用资本损失抵消资本收益，并保持投资组合的平衡，投资者可以有效应对税收损失收割的挑战，优化税收节省。然而，重要的是要意识到潜在的陷阱和限制，例如洗售规则以及使用特定类型损失抵消某些收益的限制。通过理解这些挑战并进行战略规划，投资者可以充分利用税收损失收割，实现财务目标。</p>
</div>

通过收割亏损来抵消收益：战略指南