Imali eyinzuzo yokuBala iWebhu

Masiqale silula. Siza kwakha ishidi lokusebenzela ukubala i-capital gain. Injongo enye kukubona ukuba izibalo zisebenza njani. Injongo yesibini kukukubonisa indlela yokuhlela idatha yakho yotyalo-mali ngenjongo yentlawulo.

Iphepha lokusebenzela 1. Uluhlu olulula lwePhulo lokuFunda

Iphepha lokusebenzela elizuzisa i-XYZ

izabelo #

Umhla othengiweyo

Thenga Intengo

Kho mishoni

I siseko seNdleko

izabelo #

Umhla Ukuthengiswa

Thengisa ixabiso

Kho mishoni

Ukufumana / Ukulahleka

100

01/03/15

1200

25

1225

100

01/10/16

1400

25

150

Kulo mzekelo, silungiselela izicwangciso ezimbini zedata-mali. Sinekhompyutha enye apho izabelo eziyi-100 ze-XYZ zithengwa; kunye nentengiso yesibini apho izabelo eziyi-100 ze-XYZ zithengiswa. Kulo mzekelo, akukho ntengiso yokuthenga okanye ukuthengisa. Ngoko kulula ukuba sifanise ukuthengisa kunye nokuthenga. Siyilungelelanisa idatha, evela kwiirekhodi okanye iingxelo ezinikezelwa yenkampani ye-brokerage. Kwaye emva kwikholamu yokugqibela, sibala inzuzo okanye ukulahleka. Nantsi, inzuzo enokulinganayo ilingana nentengo yokuthengisa ithintela intengo yokuthenga ithinte ikhomishini yokuthengwa ngaphandle kwekhomishini yokuthengiswa = 1400 - 1200 - 25 - 25 = 150. Lo mntu wenza inzuzo (inzuzo) ye-$ 25 kule mali-mali.

Ngoku makhe siqhubeke kwimeko enzima kakhulu. Apha, sihlela idatha kwiintengiso ezininzi.

Iphepha lokusebenzela 2. I-Worksheet yokufumana i-Capital Benefits: Intengiso ezininzi

Iphepha lokusebenzela elizuzisa i-XYZ

izabelo #

Umhla othengiweyo

Thenga Intengo

Kho mishoni

I siseko seNdleko

izabelo #

Umhla Ukuthengiswa

Thengisa ixabiso

Kho mishoni

Ukufumana / Ukulahleka

100

01/03/15

1200

25

1225

150

01/10/16

2100

25

100

02/03/15

1225

25

1250

Isaziso siye sashiya ikholamu yokufumana / yokulahleka ingenanto ngoku. Inzuzo okanye ilahleko yinto esizama ukuyiqonda. Yintoni esiyibona apha? Lo mntu utyalomali kwisitokisiso se-XYZ, ukuthenga izabelo eziyi-100 ngoJanuwari kunye nezinye izabelo eziyi-100 ngoFebruwari. Ngomhla kaJanuwari olandelayo, umntu uthengiswa ngezabelo eziyi-150. Ngoko yintoni umbuzo?

Umbuzo uwukuthi: Nguwaphi amashishini athengiswa ngawo lo mntu? Ngaba uthengise yonke i-shares ye-January kunye ne-50 yezabelo zikaFebhuwari; okanye i-100 yamasheya kaFebruwari kunye nama-50 wezabelo zikaJanuwari; okanye amasheya angama-75 ukusuka kwinqanaba ngalinye; okanye enye intlangano?

Nakhu okushiwo i-IRS ukwenza:

"Isiseko samasheya okanye iibhondi ozithandayo ngokubanzi yintengo yokuthenga kunye neendleko zokuthenga, ezifana neekomishini kunye nokurekhoda okanye ukudlulisela iindleko ...."

Okwangoku kuhle kakhulu: sinenani lentengo kunye neendleko zokuthenga, kulo mzekelo, iikhomishini ezihlelwe kwiphepha lethu lomsebenzi.

I-IRS iyaqhubeka:

" Ukufumana isitokethi okanye iinqununu ezathengiswayo. Ukuba unokwazi ngokuchanekileyo izabelo zesitokisi okanye iibhonkdi ozithengisayo, isiseko salo siyindleko okanye esinye isabelo sezabelo ezithile zeempahla okanye izibophelelo ...."

Kwaye kamva kwi-IRS ithi:

"Ukuba akukho nto ingenakwenzeka." Ukuba uthengisa kwaye uthengise amasheya ngamaxesha athile ngokungafaniyo kwaye awukwazi ukuchonga ngokwaneleyo izabelo ozithengisayo, isiseko seematriki othengisayo sisiseko seemfanelo ozifumana kuqala. , kuxubusha kamva, awukwazi ukusebenzisa intengo yesilinganiso nganye ngesabelo ukufumana inzuzo okanye ukulahleka xa kuthengiswa izabelo. "

Ezi zicaphuno zithathwe kwi-Stocks kunye neCandelo leBond phantsi kweSiseko seMali yoTyalo-mali kwisiqendu 4 soPapasho 550.

Ngoku makhe sibone oku. Ukuba sasixelele umthengisi wethu, "thengisa ezo zabelo," ke ezo zizabelo esizisebenzisayo ukubala i-capital earnings. Ngokomzekelo, ukuba sixelele umthengisi ukuba athengise yonke i-100 yezabelo esithenge ngoFebhuwari, kunye nama-50 wezabelo esazithenge ngoJanuwari, ngoko ke inzuzo yethu yayiyi-2100 - (1225/100 * 50) -1250 = $ 225.

Ngaba ubona oko senze ngeemathematika? Sifuna ukubala isiseko sezabelo ezingama-50 ukusuka ekuthengeni kukaJanuwari. Sithatha isiseko senkcitho (1225, equka ikhomishoni), yahlula ngenani lezabelo ezithengiweyo (oku kubangela indleko ngesabelo ngasinye), kwaye yandisa ngoku ngama-50 (inani lezabelo esithengisayo). Oku kuphumela kwisiseko se-612.50. Ukukhupha i-612.50 kunye ne-1250 yee-siseko ukusuka kuzo zonke iisabelo eziyi-100 esithenge ngoFebruwari, kwaye inzuzo eyiphumela i-$ 225.

Kulungile, yile ndlela esakha ngayo ifomula usebenzisa ukuchongwa okuthe ngqo. Kodwa kuthekani ukuba asizange sitshele umthengisi wethu ukuba athengise izabelo ezithile. Kuloo meko, i-IRS ithi, sisebenzisa indlela yokuqala yokuphuma, indlela yokuqala: "isiseko sobambiso othengisayo siyisiseko seemfihlo ozifumana kuqala." Oku kubonakala njani ngokwemimiselo yendlela yokubala inzuzo? Ewe, sibona kwicala lasekunene lephepha lokusebenzela sathengisa izabelo eziyi-150. Emva koko sibheke kwicala lasekhohlo sibona siqale sathenga izabelo eziyi-100 size sithenga ezinye izabelo ezili-100. Sithatha isiseko sezabelo esizifumene kuqala: ngamanye amagama zonke izabelo eziyi-100 zokuthengwa kukaJanuwari, kunye nexabiso lentengo ye-1,225 ye-$. Ngoko ngoku siye sachaza isiseko sezabelo eziyi-100 ezivela kwii-150 ezabelithengisa. Emva koko siqhubela phambili ekuthengeni amasheya ngokulandelayo. Sidinga isiseko kuphela ngezabelo ezingama-50, kodwa ukuthengwa kweFebhuwari kwakukho izabelo eziyi-100. Ngoko sihlula isiseko seendleko zikaFebhuwari. Ngoko nantsi indlela yethu yokufumana inzuzo ngokusebenzisa indlela yokuqala yokuqala, indlela yokuqala:

2100 - 1225 - (1250/100 * 50) = 2100 - 1225 - 625 = $ 250.

Impembelelo yoKwakha iWindows Worksheet