<p>在不斷發展的投資世界中，税損收割作為一種強有力的策略，能夠抵消資本收益並減少税務負擔。這一技術涉及出售貶值的投資，以抵消其他投資的收益，從而降低應税收入。讓我們深入探討如何有效利用税損收割為自己帶來優勢。</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>理解税損收割</p>
<p>税損收割是指以虧損出售證券，以抵消其他投資的資本收益。這一策略在年底特別有用，投資者會審查他們的投資組合並評估税務負擔。通過出售表現不佳的投資，您可以產生虧損，用於抵消收益，從而減少應税收入。</p>
<p>運作方式</p>
<p>1. 確定虧損投資：首先識別您投資組合中貶值的投資。這些可能是股票、債券或其他當前表現不佳的證券。</p>
<p>2. 出售虧損投資：出售這些表現不佳的投資以實現虧損。這一步至關重要，因為它允許您在報税時申報虧損。</p>
<p>3. 抵消資本收益：利用實現的虧損抵消其他投資的資本收益。例如，如果您通過出售一隻股票獲得了 20,000 美元的收益，而通過出售另一隻股票產生了 25,000 美元的虧損，您可以用 25,000 美元的虧損抵消 20,000 美元的收益，剩下的 5,000 美元虧損可以用於抵消最多 3,000 美元的普通收入。</p>
<p>4. 重新投資收益：將出售虧損投資的收益再投資於類似但不完全相同的證券。這一步很重要，以避免違反洗售規則，如果您在 30 天內回購相同或實質上相同的證券，則不允許申報税損。</p>
<p>潛在的陷阱和限制</p>
<p>雖然税損收割是一種強有力的策略，但它也伴隨着幾個潛在的陷阱和限制，投資者必須謹慎應對。</p>
<p>1. 洗售規則：主要的陷阱之一是洗售規則，如果投資者以虧損出售證券並在出售前後 30 天內購買相同或 “實質上相同” 的證券，則不允許申報税損。為了避免這種情況，投資者應用類似但不完全相同的投資替代已售出的證券。</p>
<p>2. 退休賬户：税損收割在 401(k) 或 IRA 等退休賬户中沒有用處，因為在這些税延賬户中產生的虧損無法扣除。投資者應關注應税賬户以尋找税損收割的機會。</p>
<p>3. 抵消收益和收入：在使用特定類型的虧損抵消某些收益時存在限制。長期虧損必須首先用於抵消長期收益，短期虧損用於抵消短期收益。一個類別中的超額虧損可以用於抵消任一類型的收益。此外，投資者可以使用最多 3,000 美元的淨虧損抵消普通收入，任何剩餘的虧損將結轉到未來的税年。</p>
<p>4. 虧損的時機：在某些情況下，税損收割的有效性可能會降低，例如當收入減少、税率下降或違反洗售規則時。投資者應戰略性地規劃他們的税損收割，考慮當前和未來的税率以及潛在的税法變化。</p>
<p>將税損收割整合到您的投資策略中</p>
<p>税損收割可以有效地整合到長期投資策略中，以增強整體投資組合表現並減少税務負擔。以下是一些方法：</p>
<p>1. 重新平衡投資組合配置：利用税損收割重新調整您的投資組合，以符合您期望的資產配置。例如，如果您的科技持股大幅上漲，而一些工業股票貶值，出售工業股票以利用這些虧損抵消出售科技股票的資本收益。</p>
<p>2. 用資本虧損抵消資本收益：利用實現的虧損抵消實現的收益。例如，如果您有 20,000 美元的短期資本收益和 25,000 美元的短期資本虧損，25,000 美元的虧損可以抵消 20,000 美元的收益，從而消除該收益的税務負擔。剩餘的 5,000 美元虧損可以用於抵消最多 3,000 美元的普通收入，剩餘的 2,000 美元將結轉到未來的税年。</p>
<p>3. 維持投資組合平衡：在出售表現不佳的投資後，將收益再投資於類似但不完全相同的證券，以維持投資組合的平衡並與您的長期目標保持一致。</p>
<p>4. 避免洗售規則：為了避免違反洗售規則，出售表現不佳的 ETF 併購買跟蹤類似指數的不同 ETF。這使您能夠在不在 30 天內購買實質上相同的證券的情況下收割資本虧損。</p>
<p>5. 長期税務規劃：通過系統地進行税損收割，投資者可以創建一個 “税收儲蓄賬户”，可以在數年內保護他們的應税收益。這一策略在波動市場中特別有用，在這些市場中，可以收割顯著的虧損並用於抵消未來的收益。</p>
<p>結論</p>
<p>税收損失收割是一種強有力的策略，可以幫助投資者減少税負並提升投資組合表現。通過戰略性地識別和選擇表現不佳的投資，利用資本損失抵消資本收益，並保持投資組合的平衡，投資者可以有效應對税收損失收割的挑戰，優化税收節省。然而，重要的是要意識到潛在的陷阱和限制，例如洗售規則以及使用特定類型損失抵消某些收益的限制。通過理解這些挑戰並進行戰略規劃，投資者可以充分利用税收損失收割，實現財務目標。</p>

荷蘭國際

科凱國際

<p>税收損失收割是一種投資者用來抵消資本收益和減少税務負擔的策略，方法是出售表現不佳的投資。這涉及識別虧損證券，出售它們以實現損失，並利用這些損失來抵消其他投資的收益。關鍵考慮因素包括避免洗售規則、關注應税賬户以及理解抵消收益的限制。通過將税收損失收割納入投資策略，投資者可以提升投資組合表現並有效管理税務影響</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>在不斷發展的投資世界中，税損收割作為一種強有力的策略，能夠抵消資本收益並減少税務負擔。這一技術涉及出售貶值的投資，以抵消其他投資的收益，從而降低應税收入。讓我們深入探討如何有效利用税損收割為自己帶來優勢。</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>理解税損收割</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>税損收割是指以虧損出售證券，以抵消其他投資的資本收益。這一策略在年底特別有用，投資者會審查他們的投資組合並評估税務負擔。通過出售表現不佳的投資，您可以產生虧損，用於抵消收益，從而減少應税收入。</p>
</div><p>How It Works</p>
<div class="lb-trans"><p>運作方式</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. 確定虧損投資：首先識別您投資組合中貶值的投資。這些可能是股票、債券或其他當前表現不佳的證券。</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. 出售虧損投資：出售這些表現不佳的投資以實現虧損。這一步至關重要，因為它允許您在報税時申報虧損。</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. 抵消資本收益：利用實現的虧損抵消其他投資的資本收益。例如，如果您通過出售一隻股票獲得了 20,000 美元的收益，而通過出售另一隻股票產生了 25,000 美元的虧損，您可以用 25,000 美元的虧損抵消 20,000 美元的收益，剩下的 5,000 美元虧損可以用於抵消最多 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. 重新投資收益：將出售虧損投資的收益再投資於類似但不完全相同的證券。這一步很重要，以避免違反洗售規則，如果您在 30 天內回購相同或實質上相同的證券，則不允許申報税損。</p>
</div><p>Potential Pitfalls and Limitations</p>
<div class="lb-trans"><p>潛在的陷阱和限制</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>雖然税損收割是一種強有力的策略，但它也伴隨着幾個潛在的陷阱和限制，投資者必須謹慎應對。</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. 洗售規則：主要的陷阱之一是洗售規則，如果投資者以虧損出售證券並在出售前後 30 天內購買相同或 “實質上相同” 的證券，則不允許申報税損。為了避免這種情況，投資者應用類似但不完全相同的投資替代已售出的證券。</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. 退休賬户：税損收割在 401(k) 或 IRA 等退休賬户中沒有用處，因為在這些税延賬户中產生的虧損無法扣除。投資者應關注應税賬户以尋找税損收割的機會。</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：在使用特定類型的虧損抵消某些收益時存在限制。長期虧損必須首先用於抵消長期收益，短期虧損用於抵消短期收益。一個類別中的超額虧損可以用於抵消任一類型的收益。此外，投資者可以使用最多 3,000 美元的淨虧損抵消普通收入，任何剩餘的虧損將結轉到未來的税年。</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. 虧損的時機：在某些情況下，税損收割的有效性可能會降低，例如當收入減少、税率下降或違反洗售規則時。投資者應戰略性地規劃他們的税損收割，考慮當前和未來的税率以及潛在的税法變化。</p>
</div><p>Integrating Tax-Loss Harvesting into Your Investment Strategy</p>
<div class="lb-trans"><p>將税損收割整合到您的投資策略中</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>税損收割可以有效地整合到長期投資策略中，以增強整體投資組合表現並減少税務負擔。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. 重新平衡投資組合配置：利用税損收割重新調整您的投資組合，以符合您期望的資產配置。例如，如果您的科技持股大幅上漲，而一些工業股票貶值，出售工業股票以利用這些虧損抵消出售科技股票的資本收益。</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. 用資本虧損抵消資本收益：利用實現的虧損抵消實現的收益。例如，如果您有 20,000 美元的短期資本收益和 25,000 美元的短期資本虧損，25,000 美元的虧損可以抵消 20,000 美元的收益，從而消除該收益的税務負擔。剩餘的 5,000 美元虧損可以用於抵消最多 3,000 美元的普通收入，剩餘的 2,000 美元將結轉到未來的税年。</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. 維持投資組合平衡：在出售表現不佳的投資後，將收益再投資於類似但不完全相同的證券，以維持投資組合的平衡並與您的長期目標保持一致。</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. 避免洗售規則：為了避免違反洗售規則，出售表現不佳的 ETF 併購買跟蹤類似指數的不同 ETF。這使您能夠在不在 30 天內購買實質上相同的證券的情況下收割資本虧損。</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. 長期税務規劃：通過系統地進行税損收割，投資者可以創建一個 “税收儲蓄賬户”，可以在數年內保護他們的應税收益。這一策略在波動市場中特別有用，在這些市場中，可以收割顯著的虧損並用於抵消未來的收益。</p>
</div><p>Conclusion</p>
<div class="lb-trans"><p>結論</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>税收損失收割是一種強有力的策略，可以幫助投資者減少税負並提升投資組合表現。通過戰略性地識別和選擇表現不佳的投資，利用資本損失抵消資本收益，並保持投資組合的平衡，投資者可以有效應對税收損失收割的挑戰，優化税收節省。然而，重要的是要意識到潛在的陷阱和限制，例如洗售規則以及使用特定類型損失抵消某些收益的限制。通過理解這些挑戰並進行戰略規劃，投資者可以充分利用税收損失收割，實現財務目標。</p>
</div>

通過收割虧損來抵消收益：戰略指南