“富人稅”要來了？拜登或翻倍提高富人資本利得稅稅率？為了解決貧富差距，拜登或翻倍提高富人資本利得稅稅率，那么這一舉措將會帶來哪些影響呢？

拜登或翻倍提高富人資本利得稅稅率 

知情人士透露，拜登計劃提議將富人的資本利得稅率提高近一倍至39.6%，對于年收入達到或超過100萬美元的人，新稅率加上現有的投資收入附加稅，意味著富人投資者的聯邦稅率可能高達43.4%。

對于居住在高稅率州、年收入超過100萬美元的人而言，其資本利得稅稅率或將超過50%。比如，對紐約州居民而言，州和聯邦政府的總資本利得稅有可能高達52.22%；對于加州人來說可能高達56.7%。

這一增長幅度將使目前的美國富人所需繳納的稅率幾乎翻倍，也將使資本利得稅的至高稅率高過工資和薪金所對應的聯邦收入所得稅的至高稅率。

該提案可能會推翻一項長期存在的稅法規定，即對投資收益的征稅低于對勞動所得的征稅。拜登致力于使富人的資本收益和所得稅率均等化，他說，許多富人所付的稅率低于中產階級勞工，這是不公平的。

民主黨人認為，當前的資本利得率在很大程度上幫助了收入至高的人，他們通過投資而不是通過工資的形式獲得收入，從而導致富人的稅率低于其所雇用的人。共和黨人則認為，當前的資本利得率鼓勵儲蓄并會促進未來的經濟增長。

拜登預計在下周公布這項提案，作為其“美國家庭計劃”（American Families Plan）的一部分，以為該計劃支出籌集資金。白宮發言人莎琪周四在回答提問時表示，拜登將會在下周向國會聯席會議發表演講時討論他的“美國家庭計劃”，但具體就任何細節進行評論。

讓我們來看看看美國注冊會計師AICPA相關的Capital Assets和Net Capital Gain Rules知識點！

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.

與此同時，在有報道披露拜登計劃提高對富人征收的資本利得稅稅率后，美國股市在盤中迅速扭轉漲勢急速下跌。截至收盤，道瓊斯工業平均指數下跌321.41點，跌幅1%，標普500指數和納斯達克綜合指數也收跌0.9％.

以上就是拜登或翻倍提高富人資本利得稅稅率相關資訊，如果你想要學習USCPA相關知識，歡迎大家前往正保會計網校USCPA輔導！

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