Capital Gains Tax kapena CGT ndi msonkho womwe umaperekedwa pazinthu za anthu ndi mabungwe. Katundu yemwe amalipira msonkho wa capital gain ndi Masheya, ma bond, malo ndi katundu wina.
Chifukwa chake, ngati mukukonzekera kugulitsa malo anu, mudzakhala pansi pa msonkho wopeza phindu pamapindu omwe mumapeza mutachotsa mtengo wopezeka ndi kukwera kwamitengo, zomwe zingasiyane mosiyanasiyana kutengera nthawi yokhala ndi chuma chachikulu.
Komabe, pali njira zambiri zochepetsera msonkho wamtengo wapatali wa katundu pogulitsa.
Tiyeni tiwone!
Tanthauzo la CGT:
Mawu akuti "capital gains" amatanthauza phindu lomwe munthu wamalonda amapeza pogulitsa katundu ndi ndalama zambiri kuposa zomwe adalipira.
Kugulitsa kwakukulu kumaphatikizapo zinthu monga nyumba, magalimoto, ndi zodzikongoletsera. Misonkho ya Capital Gains Tax (CGT) imatengera ngati phindu lidapangidwa mwachangu kapena kwanthawi yayitali.
Maperesenti otsatirawa a kuchotsera msonkho amapezeka mumikhalidwe yotere:
- Kupindula kwachuma komwe kumachitika kwa nthawi yopitilira chaka chimodzi kumakhala ndi msonkho wa 20%, kuphatikiza ndalama zowonjezera ndi maphunziro.
- Kupindula kwakukulu pakugulitsa magawo a Equity ndi 10% kuposa ma Rs. 1 lakh.
CGT pa Zida Zanthawi yayitali
Misonkho yanthawi yayitali ya CG (LTCG) ya ngongole ndi ndalama za equity ndi yosiyana. Phindu lanthawi yayitali m'ndalama za equity silikhomeredwa msonkho, pomwe zopeza mu ngongole zimakhala ndi msonkho wa 20% wokwera. Powerengera mtengo wa katundu, indexation imatanthauza kuganizira za inflation.
Ngakhale kuti LTCG ndiyoyenera kuchotsera misonkho, phindu lalifupi silili. Potsatira malangizo omwe afotokozedwa mu Ndalama Yopeza Chitanipo kanthu, mutha kuchepetsa mwalamulo ngongole yanu yamisonkho yanthawi yayitali.
Mwachitsanzo, kubweza ndalama zogulitsira nyumba m'nyumba ndi imodzi mwa njira zopewera msonkho wopeza ndalama.
Kukhululukidwa kwa Misonkho Kutatu kwa LTCG:
Gawo 54
LTCG pakugulitsa nyumba ndikugulitsa nyumba ina ndi mutu wa Gawo 54.
- Magawo Ololedwa Ndi Ndime 54
Mukungoyenera kuti muchepetse ndalama pogula nyumba imodzi. Kupitilira apo, mutha kungopempha kuti musagulitsidwe pamtengo wanyumba yoyamba ngati mutagwiritsa ntchito phindu lalikulu kuti mugulitse kangapo.
- Pokhapokha ngati mukugula nyumba ku India m'pamene mungayenerere kukhululukidwa ndi Gawo 54. Muyenera kulipira msonkho wa LTCG pogulitsa nyumba iliyonse yomwe mumagula kunja kwa dziko.
- Ndalama zomwe munagulitsa nyumba yanu yakale ziyenera kugwiritsidwa ntchito kuti mupeze nyumba yatsopano, yomwe muyenera kukhalamo kwa zaka zosachepera zitatu musanagulitse. Ngati sichoncho, ndiye kuti mutaya phindu lomwe mwapeza pansi pa Gawo 54 ndipo mudzakhoma msonkho wa LTCG.
- Kukhululukidwa malinga ndi 54EC
Mukagulitsa nyumba yanu ndikuyika ndalama zomwe mumapeza pogula ma bond ena, mudzakhala ndi phindu lalikulu kwa nthawi yayitali monga momwe Gawo 54EC lafotokozera.
- Ma bond ndi ma securities omwe mwatchulidwa okha ndi omwe angakuyenerezeni kuti musakhululukidwe. Chifukwa chake, pezani kutsika kwa akaunti yanu.
- Ngati mutagulitsa ma bond awa zaka zitatu lisanafike tsiku logula, mudzataya msonkho.
- Ngakhale mutabwereka ndalama pama bondiwa pasanathe zaka zitatu mutagula, kukhululukidwako kudzachotsedwa.
Gawo 54 F
Kupindula kwachuma kwanthawi yayitali chifukwa chogulitsa katundu wina osati nyumba komanso kugwiritsa ntchito ndalamazo pogula nyumba zafotokozedwa mu Gawo 54F.
Kukhululukidwa monga pa 54F
- Mutha kugula nyumba imodzi yokha, yomwe iyenera kukhala ku India. Simungagulitse kwa zaka zosachepera zitatu, zomwe ndi zoletsa zomwe zimayikidwa pakugula nyumba pansi pa Gawo 54, kotero zimagwira ntchito ku Gawo 54F.
Capital Gains Account Scheme (CAGS)
LTCG ikhoza kuikidwa mu Capital Gains Savings Account (CGS) ngati mwini akauntiyo sangathe kuyika ndalamazo mkati mwa nthawi yomwe wapatsidwa. Komabe, ndalamazo ziyenera kugwiritsidwa ntchito mkati mwa nthawi yodziwika kumanga kapena kupeza nyumba yatsopano kapena yachiwiri.
Ndime 54 ndi 54F zitha kugwiritsidwa ntchito limodzi ndi Capital Gain Deposit Account (CGDA) Scheme, 1988.
Kupeza ndalama zomwe sizimagwiritsidwa ntchito ngati munthu akulemba misonkho yomwe amapeza zitha kusungidwa kubanki yamagulu aboma pansi pa CGDA Scheme. Akauntiyi ili ndi zaka ziwiri (ngati mukugula nyumba yatsopano) kapena zaka zitatu (nthawi zina zonse) malire anthawi yochotsa (ngati mukumanga nyumba yatsopano).
Ndalamazo ziyenera kugwiritsidwa ntchito pogula nyumba yoyamba isanakwane tsiku lomaliza la kubweza msonkho. Phindu lalikulu lidzakhala misonkho ngati ndalamazo sizigwiritsidwa ntchito kugula nyumba mkati mwa nthawi yodziwika.
Kukwera kwapachaka kwa inflation ndi mitengo kumatanthauza kuti kugulitsa kwachuma kwanthawi yayitali kumapereka phindu lalikulu. Chifukwa chake, ngati mumayika ndalamazo mwanzeru, mutha kusunga 20% yandalama zomwe zikadapita kumisonkho.
Malangizo kuti musunge ndalama pa CGT:
Mukhoza, komabe, kuchepetsa kwambiri msonkho wa Captial Gains pogwiritsa ntchito imodzi mwa njira zotsatirazi:
- Kukhululukidwa kwa Misonkho Yogulira Malo ndi Zomangamanga pansi pa Gawo 54F
Ndi chizolowezi chofala kuti anthu amagulitsa nyumba yawo yakale kuti apeze ndalama zogulira nyumba yatsopano.
Mukakwaniritsa zofunikira za Gawo 54F, mutha kupewa kulipira CGT pomwe mukugwiritsa ntchito phindu pogulitsa malo anu akale kuti mulipire malo anu atsopano.
- Gulani nyumba yatsopano chaka chimodzi musanagulitse nyumba yanu.
- Mutha kugula nyumba yatsopano kapena kumanga mkati mwa zaka ziwiri kapena zitatu mutagulitsa nyumba yanu.
Simungapeze kukhululukidwa ngati mutagulitsa nyumba yatsopano chikwangwani chazaka zitatu chisanafike.
Apa, chizindikiro cha zaka zitatu chimayamba pa kugula nyumba yatsopano kapena tsiku lomaliza kumanga. Zofunikira zina ziyenera kukwaniritsidwa kuti muyenerere kukhululukidwa ndi Gawo 54F. Izi ndi:
- Anthu Payekha ndi Mabanja Achihindu Osakhazikika (HUF) ndi oyenerera kulandira msonkho.
- Ndalama zomwe zimaperekedwa kuchokera kugulitsa ziyenera kuperekedwa motsatira zotsatirazi kuti ziyenerere kukhululukidwa:
- Kugula nyumba yatsopano chaka chathunthu kugulitsa kusanachitike.
- Pasanathe zaka ziwiri kuchokera tsiku logulitsa katunduyo, pezani nyumba yoyamba.
- Wogula ayenera kumanga nyumba mkati mwa zaka zitatu kuchokera pamene katunduyo wagulitsidwa.
Pakadali pano, nyumba imodzi yokha ndiyomwe ili pansi pa ulamuliro wa Gawo 54F. Imatsegulira njira yogulitsa katundu wamalonda kuti apeze ndalama zogulira nyumba. Mutha kukana kulipira CGT ngati mutagulitsa ndalama zonse kuti mupeze malo olowa m'malo.
Cholinga chake ndi chakuti amene akugulitsa nyumba agwiritse ntchito ndalamazo pogula nyumba ina kuti akhale anthu amene akufuna kukhala nawo pachikhululuko choperekedwa ndi Gawo 54F(i).
- Invest in Bond for Capital Gains Pansi pa Gawo 54EC
Mutha kugwiritsa ntchito ma bond a capital gains ngati mumagulitsa malo ndipo simukukonzekera kugula nyumba ina ndi ndalama.
Tiyeni tiwone mawonekedwe a capital gains bond.
- Wogulitsa ndalama akagula ndalama zopezera ndalama, zomwe zimadziwikanso kuti 54EC bond, amatsimikiziridwa kuti atetezedwa ku federal. msonkho wa phindu pa phindu lililonse lomwe angakumane nalo pogulitsa nyumbayo.
- Kuyika ndalama mu ma bond a 54EC kumatha kuchepetsa msonkho wamisonkho womwe umabwera chifukwa cha ndalama zanyumba zenizeni.
- Wogulitsa akhoza kukana kulipira CGT pa phindu lililonse pogulitsa ma bond awa. Ndizotheka kupewa kulipira CGT kwathunthu ndikubweza ndalama zomwe mumapeza.
- Chiwongola dzanja cha pachaka choperekedwa ndi ma bond awa ndi pakati pa 5% ndi 6%, pansi pa mitengo yoperekedwa ndi ma depositi osakhazikika.
- Ndalama zogulitsa nyumbayo ziyenera kuyikidwa pasanathe miyezi isanu ndi umodzi mutagulitsa.
- Ndi zomanga kwa zaka zisanu. Ziwomboledwa zokha pakadutsa zaka zisanu kuchokera tsiku loyamba logulira bondi.
- Ma bond awa sangasinthidwe kapena kugulitsidwa mwanjira iliyonse.
- Ndalama zosachepera mu bondi iliyonse ndi Rs. 10,000, ndipo kuchuluka kwake ndi Rs.50 lakhs.
- Ndalama zopeza ndalama sizingadutse Rs 50 lakhs.
- Zomangirazo zimapezeka mumitundu yonse yakuthupi komanso yamagetsi (demat). AAA-ovotera capital gains bond ndi njira yabwino yosungira ndalama.
- Mutha kugula ma bond ku NHAI kapena REC kudzera kubanki.
Izi zimapangidwira anthu omwe sakufuna kugula nyumba yatsopano. Atha kutenga ndalama zamisonkho zopeza ndalama zambiri kudzera m'ma bond.
- Investment Plan for Capital-Gains-Accounts
Zitha kutenga nthawi sungani ndalama zokwanira kugula nyumba yatsopano. Kugula nyumba kapena nyumba kumaphatikizapo zinthu zingapo, kuphatikizapo kufufuza malo oyenera, kulankhula ndi ogulitsa, ndi kulemba mapepala.
Pakadali pano, akaunti zopeza ndalama zambiri zimatha kupereka mpumulo.
Ganizirani ngati malo otetezeka kusiya msonkho wanu wopeza ndalama mukamayang'ana nyumba yatsopano. Malinga ndi Ndime 54 ndi 54F, kuyika ndalama pazinthu zanthawi yayitali kungathandize kusunga msonkho kuchokera ku phindu lalikulu lanthawi yayitali.
Phindu logulitsa nyumba kapena katundu wina litha kuikidwa muakaunti yopeza ndalama kubanki yamagulu aboma kapena bungwe lina lazachuma lomwe limadziwika pansi pa Capital Gains Accounts Scheme ya 1988.
- Ikani ndalama zamtsogolo.
Ngati mutazindikira bwino makampani apamwamba ndikukhalabe ndi nthawi yayitali m'magawo awo, mudzakhala pansi pa msonkho wamtengo wapatali wochepa kwambiri.
Misonkho yopeza ndalama zambiri ikhoza kuyimitsidwa pogula malo ena osungiramo amtundu womwewo mutagulitsa. Komabe, zopindulazi zimangochedwetsedwa ndipo zidzakhomeredwa msonkho m'tsogolomu.
Kubwezanso ndalama kungakubweretsereni phindu losalipira msonkho mpaka ma Rs. 2 miliyoni. Izi, ndithudi, ndizosavuta kunena kuposa kukwaniritsa. Kupambana kwa bizinesi kumatha kukwera ndikugwa pakapita nthawi, ndikukusiyirani mwayi (kapena kufunikira) kugulitsa posachedwa kuposa momwe mumayembekezera.
- Gwiritsani ntchito mapulogalamu opuma pantchito omwe amachedwetsa msonkho.
Kuyika ndalama pantchito yopuma pantchito dongosolo limalola ndalama zanu kukulitsa mapulogalamu opanda msonkho.
- 401 (k) pamaakaunti abizinesi
- Akaunti yopuma pantchito
- 403(b) ya bungwe lopanda phindu
- 457 (b) ya bungwe la boma
Kugulitsa ndi kugula ndalama zitha kupangidwa mkati mwaakaunti yopuma pantchito popanda kulipira CGT. Mukatenga ndalama kuchokera ku ndondomeko yopuma pantchito, phindu lililonse lidzaperekedwa ngati ndalama wamba, koma ngati mukugwira ntchito, mumalipidwa msonkho wochepa.
Komabe, zochotsazo sizidzakhala zopanda msonkho ngati muli ndi Roth IRA ndikuchotsa ndalamazo malinga ndi malamulo.
Kuphatikiza apo, Otsatsa omwe atsala pang'ono kupuma pantchito angafune kusiya kugulitsa ndalama zosapuma pantchito mpaka atasowanso ndalamazo. Pali kuthekera kuti malipiro awo amisonkho atha kuchepetsedwa kapena kuthetsedwa ngati ndalama zawo zopuma pantchito zili zochepa mokwanira.
Kupuma misonkho kulipo kwa anthu omwe amatenga nawo mbali pamapulani ena opuma pantchito ndikuyika ndalama pamaakaunti opuma pantchito. Mutha kuchepetsa msonkho wanu wopeza ndalama ngati muwagwiritsa ntchito momwe angathere.
Ndalama zomwe zagulidwa ndikugulitsidwa muakaunti yotere sizingalepheretse dongosolo la msonkho wopeza ndalama. Kupereka ndalama musanakhome msonkho kumakhalanso ndi phindu linanso lochepetsera ndalama zomwe mumapeza panopa.
Koma tiyerekeze kuti ali kale m’gulu lopanda msonkho. Zikatero, ayenera kudziwa chinthu chimodzi chofunikira kwambiri: kupindula kwakukulu kungapangitse ndalama zomwe amapeza kuti azilipira msonkho pa phindu lawo.
Kutayika kwachuma kumatha kuchepetsa msonkho wanu pazopeza zazikulu komanso ndalama zomwe mumapeza nthawi zonse. Pambuyo pake, ndalama zilizonse zosagwiritsidwa ntchito zitha kupititsidwa kuchaka chotsatira.
- Gwiritsani ntchito ndalama zomwe zatayika kuti muchepetse phindu lanu.
N'zotheka kuchepetsa msonkho umene mumalipira popindula ndi ndalama zomwe mwapeza.
Zowonongeka zonse zomwe zingatheke ziyenera kugwiritsidwa ntchito nthawi yomweyo. Izi ndi zomwe muyenera kuchita ngati muli ndi ndalama zomwe zatayika chaka chino kapena zomwe zatsala zaka zingapo zapitazi:
- Ikani zotayika izi ku phindu lalikulu la chaka chino
- Yambani ndi zolephera zoyamba.
Mwachitsanzo: Tiyerekeze kuti muli ndi awiri m'matangadza, imodzi mwa izo tsopano ndiyofunika 10% kuposa momwe mudagulira ndipo ina 6% yocheperapo. Ngati zonse ziwiri zigulitsidwa, kutayika kwa likulu kuchokera ku imodzi kudzagwiritsidwa ntchito ku CGT ya inayo.
Zachidziwikire, m'dziko langwiro, ndalama zanu zimangokwera mtengo, koma zolepheretsa nthawi zina zimachitika, ndipo iyi ndi njira imodzi yopulumutsira zina mwazotayika.
Ngati kutayika kwanu kwachuma kwa chaka kukuposa phindu lanu, mutha kuchotsa mpaka ma Rs. 5,000. Kutayika kotsalako kumatha kupititsidwa patsogolo m'zaka zotsatila zamisonkho.
- Sankhani Ntchito Yamtengo
Kwa magawo akampani kapena ndalama zonse zomwe mwagula pamitengo yosiyana nthawi zonse, mtengo wa magawo omwe mwagulitsa uyenera kuwerengedwa.
Njira zinayi zomwe osunga ndalama angawerengere mtengo wake ndi:
- LIFO (Womaliza, Woyamba)
- mtengo wapakati (wogwiritsidwa ntchito pamutual fund)
- mtengo wa dollar LIFO,
- chizindikiritso chogawana
Ndalama zilizonse zomwe zasungidwa mu akaunti ya capital gains ku imodzi mwamabungwe azachuma oyenerera zitha kuchotsedwa ku ndalama zomwe mumapeza. Sipadzakhala msonkho uliwonse woperekedwa pa izo. Chifukwa chake, momwe ndalama zanu zilili komanso zolinga zanu ziyenera kuwongolera chisankho chanu panjira yoyenera kwambiri yamtengo wapatali.
Tiyerekeze kuti zomwe muli nazo ndi zazing'ono, ndipo simukufuna kusunga zolemba mosamala. Zikatero, mutha kuthawa kugwiritsa ntchito njira yotsika mtengo yogulitsira magawo athumba limodzi ndi njira ya FIFO pamabizinesi ena onse.
Komabe, nthawi yokhala ndi zaka zitatu ikufunika ndalama zomwe zili muakaunti zisanatengedwe ngati phindu lalikulu komanso zokhoma msonkho mchaka chotsatira.
Amapangidwira anthu omwe amaika ndalama mu akaunti ya capital gains account. Ikhoza kukhala njira yabwino kwambiri ngati mukufuna kugula nyumba yokhala ndi phindu lalikulu koma mukufuna malo otetezeka kuti musunge ndalamazo mpaka mutakwaniritsa zofunikira.
Zolemba zomaliza
Kupulumutsa pa LTCG kungakhale ntchito yotopetsa!
Komabe, mfundo zomwe zili pamwambazi ndi zina mwa njira zabwino kwambiri zopezera zosankha pa LTCG.
Pazopindula zina, wokhometsa msonkho angasankhe kulipira msonkho pamlingo wa 10%, kuphatikiza ndalama zowonjezera ndi cess ngati kuli koyenera. Kupindula kwachuma kwanthawi yayitali sikuyenera kuchotsedwa msonkho pansi pa magawo 80C mpaka 80U.
Siyani Mumakonda