Capital Gains Tax kana CGT mutero unobhadhariswa pazvinhu zvevanhu nemakambani. Izvo zvinhu zviri pasi pemutero wekuwana mutero ndiwo maStock, bond, real estate, uye zvimwe zvivakwa.
Saka, kana ukaronga kutengesa chivakwa chako, uchave pasi pemutero wekuwana mari pane purofiti yakaitwa mushure mekubvisa mutengo wakamisikidzwa wekutora uye inflation, iyo inogona kusiyanisa zvakanyanya zvichienderana nekubata kweiyo capital asset.
Nekudaro, sarudzo dzakawanda dziripo dzekudzikisa mutero wepfuma yepfuma pakutengesa.
Ngatizviongororei!
Tsanangudzo yeCGT:
Izwi rekuti "capital gains" rinoreva purofiti inoitwa nemudzvanyiriri pakutengesa asset nemari inodarika yavakabhadhara.
Mari yekudyara inosanganisira zvivakwa zvakaita sedzimba, mota, uye zvishongo. Iyo Capital Gains Tax (CGT) inoenderana nekuti bhenefiti yakaitwa nekukurumidza kana kwenguva yakareba.
Iyo inotevera muzana yekubviswa mutero inowanikwa mumamiriro ezvinhu akadaro:
- Mabhenefiti emari akachengetwa kweanopfuura gore ari pasi pemutero we20%, pamwe nekubhadharisa uye cess yedzidzo.
- Kuwana mari pakutengeswa kweEquity shares i10% pamusoro peRs. 1 lakhs.
CGT pane Yenguva Yakareba Assets
Yenguva refu CG (LTCG) mutero wechikwereti uye equity mari yakasiyana. Mhindu yenguva refu mumari dzeequity haisi pasi pemutero, nepo kuwanikwa mumari yechikwereti iri pasi pe20% mutero wakamisikidzwa kumusoro. Paunenge uchiverenga kukosha kweasset, indexation inoreva kutora inflation.
Nepo LTCG inokodzera kubviswa mutero, purofiti yenguva pfupi haina. Nekutevera mirairo inotsanangurwa mu Imwe Mitero Act, iwe unogona kudzikisa zviri pamutemo mari yako yenguva refu yekuwana mutero wemutero.
Semuenzaniso, kudzoreredza kutengeswa kweimba kunopinda mumba ndeimwe yenzira dzekutanga dzekudzivirira mutero wekuwana mari.
Iwo Matatu Ekutanga LTCG Mutero Kuregererwa:
Sec 54
LTCG kubva pakutengesa imba uye kuzoita mari kune imwe imba inyaya yeChikamu 54.
- Dispensations Inotenderwa Nechikamu 54
Iwe unongokodzera kuderedzwa pakutenga imba imwe chete. Kupfuurirazve, unogona chete kukumbira kusabhadharwa pamutengo wemba yekutanga kana ukashandisa mari inowanikwa kuwana mari yekutenga kwakawanda.
- Chete kana uri kutenga imba muIndia unokodzera kusunungurwa kunopiwa neChikamu 54. Unofanira kubhadhara mutero weLTCG pakutengesa chero nzvimbo yekugara yaunotenga kunze kwenyika.
- Mari inowanikwa kubva mukutengeswa kweimba yako yapfuura inofanirwa kushandiswa kuwana imba nyowani, yaunofanirwa kugara mairi kweanenge makore matatu usati watengesa. Kana zvisina kudaro, iwe ucharasikirwa nerubatsiro rwawawana pasi peChikamu 54 uye uve pasi pemutero weLTCG.
- Kuregererwa sepa54EC
Paunenge uchitengesa imba yako uye woisa mari yaunowana kubva mukutengesa uchienda kunotenga mamwe mabhondi, unenge uine mari yenguva refu yekuwana mari sezvinotsanangurwa pasi peChikamu 54EC.
- Chete mabhondi akatarwa uye securities kutenga zvinokodzera iwe kuti usarudzwe. Naizvozvo, tora iyo yakaderera kubva kune yako accountant.
- Kana iwe ukatengesa mabhondi aya makore matatu zuva rekutenga risati rasvika, iwe ucharasikirwa nemutero wekuregererwa.
- Kunyangwe ukakwereta mari kumabhondi aya mukati memakore matatu ekutenga, kuregererwa kuchabviswa.
Sec 54 F
Mari yenguva refu inowanikwa kubva mukutengesa pfuma isiri imba uye kushandiswa kwemari kutenga imba kunotsanangurwa muChikamu 54F.
Kuregererwa sepa54F
- Unogona kutenga imba imwe chete, inofanirwa kunge iri muIndia. Iwe haugone kuitengesa kweanokwana makore matatu, zvinova zvirambidzo zvinoiswa pakutenga imba pasi peChikamu 54, saka vanonyorera kuChikamu 54F.
Capital Gains Account Scheme (CAGS)
LTCG inogona kuiswa muCapital Gains Savings Account (CGS) kana muridzi weakaundi asingakwanisi kuisa mari mukati menguva yakatarwa. Nekudaro, iyo mari inofanirwa kushandiswa mukati menguva yakatarwa kuvaka kana kuwana nyowani yekutanga kana yechipiri pekugara.
Zvikamu 54 uye 54F zvinogona kushandiswa tandem neCapital Gain Deposit Account (CGDA) Scheme, 1988.
Kuwana mari kusingashandiswe kana munhu achinge atumira mutero wake wemutero anogona kuiswa mubhangi reruzhinji pasi peCGDA Scheme. Iyi account ine makore maviri (muchiitiko chekutenga imba nyowani) kana makore matatu (mune zvimwe zvese) nguva yakatarwa yekubvisa (kana uri kuvaka imba nyowani).
Mari iyi inofanirwa kushandiswa chete kutenga imba yekutanga mutero usati wasvika. Mari inowanikwa ichabhadharwa kana mari ikasashandiswa kutenga imba mukati menguva yakatarwa.
Kukwira kwegore negore kwekukwira kwemitengo nemitengo kunoreva kuti kutengeswa kwemari kwenguva refu kunowanzo kupa budiriro yakakura. Naizvozvo, kana ukadyara mari yacho zvine hungwaru, unogona kuchengeta 20% yemari yaizoenda kumitero.
Mazano ekuchengetedza mari paCGT:
Iwe unogona, zvisinei, kuderedza zvakanyanya mutero weCaptial Gains nekushandisa imwe yeanotevera mazano:
- Yekugara Kutenga Kwezvivakwa uye Kuvaka Mutero Kuregererwa pasi peChikamu 54F
Zvakajairika kuti vanhu vatengese kwavaimbogara kuti vawane mari yekutenga imwe itsva.
Kana ukasangana nezvinodiwa zvinotevera zveChikamu 54F, unogona kudzivirira kubhadhara CGT uchishandisa purofiti kubva pakutengesa pfuma yako yekare kubhadhara chivakwa chako chitsva.
- Tenga imba nyowani gore rimwechete usati watengesa imba yako yazvino.
- Unogona kutenga imba nyowani kana kuvaka imwe mukati memakore maviri kana matatu ekutengesa imba yako yazvino.
Iwe hauwane kuregererwa kana ukatengesa imba itsva pamberi pemakore matatu.
Pano, chiratidzo chemakore matatu chinotanga pazuva rekutenga imba nyowani kana kupera kwekuvakwa. Zvimwe zvinodiwa zvinofanirwa kuzadzikiswa kuti zvikodzere kuregererwa kunopihwa neChikamu 54F. Izvi ndezvi:
- Vanhu uye Hindu Undivided Mhuri (HUF) vanokodzera kupihwa mutero.
- Mari kubva mukutengesa inofanira kuiswa kune zvinotevera kuti zvikwanise kuregererwa:
- Kutenga imba nyowani gore rakazara risati rarongerwa kutengeswa.
- Mukati memakore maviri kubva pazuva rekutengeswa kweasset, wana pekugara pekutanga.
- Mutengi anofanira kuvaka imba mukati memakore matatu kubva pakutengeswa kweasset.
Parizvino, imba imwe chete inowira pasi peChikamu 54F kutonga. Inovhura nzira yekutengeswa kwenzvimbo yekutengeserana kuti iwane mari yekutora imba. Iwe unogona kuramba kubhadhara CGT kana iwe ukadyara iyo yakazara mari mukutora inotsiva nzvimbo.
Izvo zvakagadzirirwa kuti avo vanotengesa imba vashandise mari yacho kutenga imwe imba kuti vave vamiriri vepamusoro pakusunungurwa kunopiwa pasi peChikamu 54F(i).
- Isai mari mumaBond kune Capital Gains Pasi peChikamu 54EC
Iwe unogona kushandisa capital gains bonds kana iwe uchitengesa chivakwa uye usingaronge kutenga imwe imba nemari.
Ngatitarisei maitiro e capital gains bond.
- Kana investor akatenga capital gain bond, inozivikanwawo se 54EC bond, vanovimbiswa kusachengetedzwa kubva kumubatanidzwa. mutero wemari pamari ipi neipi yavangawana kubva pakutengesa bond.
- Kuisa mari mumabhondi e54EC kunogona kudzikisa mutoro wemutero unobva pamari yepfuma chaiyo.
- Munhu anodyara mari anogona kuramba kubhadhara CGT pane chero purofiti kubva pakutengesa mabhondi aya. Zvinogoneka kudzivirira kubhadhara CGT zvachose nekudzoreredza mari yezvivakwa.
- Mari yegore negore yemubereko inopihwa nemabhondi aya iri pakati pe5% ne6%, pazasi pemitengo inopihwa nemafixed deposits.
- Mari kubva pakutengeswa kwenzvimbo inoda kuiswa pasati papera mwedzi mitanhatu mushure mekutengeswa.
- Inosunga kwemakore mashanu. Kungodzikinurwa kamwe chete makore mashanu apfuura kubva pazuva rekutanga kutenga bond.
- Aya mabhondi haachinjike kana kutengeswa neimwe nzira.
- Iko mari shoma yekudyara mubhondi yega yega iRs. 10,000, uye yakawanda iRs.50 lakhs.
- Capital gains investments haigoni kudarika Rs 50 lakhs.
- Izvo zvisungo zvinowanikwa mune zvese zvemuviri uye zvemagetsi (demat) mafomu. AAA-yakatemerwa capital gains bonds isarudzo yakachengeteka yekudyara.
- Unogona kutenga mabhondi kubva kuNHAI kana REC kuburikidza nemabhanga system.
Izvi zvakaitirwa vanhu vasiri kutsvaga kutenga imba nyowani. Vanogona kutora capital gains tax savings kuburikidza nemabhondi.
- Investment Plan yeCapital-Gains-Accounts
Zvinogona kutora nguva kuti chengetedza mari yakakwana kutenga imba itsva. Kutenga imba kana furati kunosanganisira matanho akati wandei, kusanganisira kutsvaga nzvimbo chaiyo, kutaura nevatengesi, uye kuzadza mapepa.
Parizvino, zvirinani, maakaundi ekuwana mari anogona kupa zororo.
Funga nezvayo senzvimbo yakachengeteka yekusiya yako capital gains tax paunenge uchitsvaga imba nyowani. Sezvinei Zvikamu 54 ne54F, kuisa mari mumidziyo yenguva refu kunogona kubatsira kuchengetedza mutero kubva mukuwana mari kwenguva refu.
Pundutso kubva pakutengesa imba kana imwe nzvimbo inogona kuiswa muakaundi yekuwana mari kubhanga rehurumende kana imwe sangano rezvemari rinozivikanwa pasi peCapital Gains Accounts Scheme ya1988.
- Isa mari pasi kuitira ramangwana.
Kana iwe ukabudirira kuona makambani emhando yepamusoro uye wozochengeta chinzvimbo chenguva refu muzvikamu zvawo, iwe uchave uri pasi pemutengo wakaderera wekuwana mutero.
Capital gains mitero inogona kumisikidzwa nekutenga imwe nzvimbo yekudyara yemhando imwechete mushure mekutengesa imwe. Nekudaro, izvi zviwanikwa zvinongononoka uye zvichave pasi pemutero mune ramangwana.
Kuisa mari patsva kunogona kukusvitsa kumabhenefiti ekusabhadhara mutero anosvika maRs. 2 macrores. Izvi, zvechokwadi, zviri nyore kutaura pane kuita. Kubudirira kwebhizinesi kunogona kusimuka nekudonha nekufamba kwenguva, zvichikusiya uine sarudzo (kana kudiwa) kwekutengesa nekukurumidza kupfuura zvaitarisirwa.
- Shandisa mitero-yakadzoserwa zvirongwa zvekurega basa.
Kuisa mari pamudyandigere chirongwa chinobvumira mari yako kukura zvirongwa zvisingabhadhari mutero.
- 401 (k) yemaakaundi ebhizinesi akazvimirira
- Nhoroondo yega yega yekurega basa
- 403(b) yesangano risingabatsiri
- 457 (b) yesangano rehurumende
Kutengesa uye kutenga kwekudyara kunogona kuitwa mukati memaakaundi ekurega pasina kubhadhara CGT. Paunotora mari kubva kune yakajairwa chirongwa chekurega basa, chero zviwanikwa zvichabhadharwa semari yakajairika, asi kana uri kushanda, unobhadhariswa mutero wakaderera.
Nekudaro, iyo yekubvisa ichave isina mutero zvachose kana iwe uine Roth IRA uye kubvisa iyo mari maererano nemitemo.
Zvakare, Vanoisa mari padyo nekuenda pamudyandigere vangashuvira kuregera pakutengesa mari isiri-yemudyandigere kudzamara vasisade mari yacho. Pane mukana wekuti mari yavo yekubhadhara mutero inogona kudzikiswa kana kubviswa kana mari yavo yemudyandigere iine mwero zvakakwana.
Kuzorora kwemitero kunowanikwa kune vanhu vanotora chikamu mune zvimwe zvirongwa zvekurega basa uye kuisa mari parutivi mumaakaundi ekurega. Iwe unogona kuderedza mari yako yekuwana mutero kana iwe ukavashandisa kune yavo yakanyanya kugona.
Mari inotengwa uye inotengeswa mukati meiyo account chimiro haizokanganisa chimiro che capital gains tax. Kupa pane pre-mutero hwaro zvakare kune bhenefiti yakawedzerwa yekudzikisa mari yako yazvino yemutero.
Asi ngatitii vatova muchikwata chisingabhadharisi mutero. Muchiitiko ichocho, ivo vanofanirwa kuziva imwe yakakosha kutariswa: mari yakakura kuwana mari inogona kukwidza mari yavo yemutero kusvika painokwereta mutero pamari yavo.
Kurasikirwa kwemari kunogona kuderedza mutero wako pamari inowanikwa uye mari inowanikwa nguva dzose. Mushure maizvozvi, chero mari isingashandiswe inogona kuendeswa kune gore rinotevera rezvemari.
- Shandisa kurasikirwa kwekudyara kugadzirisa purofiti yako.
Zvinokwanisika kuderedza mutero waunobhadhara pamari yekudyara nekutora mukana wekurasikirwa kwaungave wakachengetedza.
Kurasikirwa kwese kunogona kushandiswa kunofanirwa kushandiswa nekukurumidza. Izvi ndizvo zvaunofanira kuita kana iwe uine chero kurasikirwa kwemari gore rino kana chero kurasikirwa kwasara kubva makore apfuura:
- Isa kurasikirwa uku kumari yekuwana mari yegore razvino
- Tanga nekukundikana kwekutanga.
Somuenzaniso: Ngatitii une maviri mumatanda, imwe yacho ikozvino yakakosha 10% kupfuura yawakatenga nayo uye imwe 6% zvishoma. Kana maequities ese ari maviri akatengeswa, kurasikirwa kwemari kubva kune imwe kuchaiswa kune CGT yeimwe.
Ehe, munyika yakakwana, mari yako yaizongokwira mukukosha, asi zvipingamupinyi dzimwe nguva zvinoitika, uye iyi ndiyo imwe nzira yekununura imwe kukosha kwakarasika.
Kana kurasikirwa kwako kukuru kwegore kuri kupfuura kuwana kwako mari, unogona kubvisa kusvika kuRs. 5,000. Kurasikirwa kwasara kunogona kuendeswa mberi mumakore anotevera emutero.
- Sarudza Basa reMutengo
Zvemasheya ekambani kana kubatana mari iyo yawakatenga nemitengo yakasiyana-siyana munguva yose, mutengo wemari yezvikamu zvakatengeswa zvinofanira kuverengwa.
Idzo nzira ina vatengesi vanogona kuverengera mutengo ne:
- LIFO (Yekupedzisira, Kutanga Kunze)
- mutengo wepakati (unoshandiswa mutual fund)
- kukosha kwedhora LIFO,
- chaiyo share identification
Chero mari yakavharirwa muakaundi yekuwana mari kune imwe yemasangano emari inokodzera inogona kubviswa kubva pamutero wako unobhadhariswa. Hapana mutero uchatemerwa pairi. Naizvozvo, mamiriro ako emari uye zvinangwa zvinofanirwa kutungamira sarudzo yako pane yakanyanya kunaka mutengo nzira nzira.
Ngatitii zvawabata zvidiki, uye haudi kuchengeta zvinyorwa zvine hungwaru. Kana zvakadaro, unogona kubva waenda nekushandisa avhareji yemutengo wekutengesa migove ye mutual fund uye nzira yeFIFO kune mamwe mainvestimenti ako ese.
Nekudaro, makore matatu ekubata nguva inodiwa mari iri muaccount isati yaonekwa sekuwana mari uye pasi pemutero mugore rinotevera remari.
Yakagadzirirwa vanhu vanodyara mari mune capital gains account scheme. Inogona kunge iri sarudzo yakanyanya kunaka kana ukaronga kutenga imba ine mari inowanikwa asi uchida nzvimbo yakachengetedzeka yekuchengetera mari yacho kusvika wagadzirisa zvinodiwa.
Mashoko ekupedzisira
Kuchengetedza paLTCG kunogona kuve basa rinonetesa!
Nekudaro, mapoinzi ari pamusoro apa ndedzimwe sarudzo dzakanakisa dziripo dzekuchengetedza sarudzo paLTCG.
Kune zvimwe zviwanikwa, zvisinei, muteresi anogona kusarudza kubhadhara mutero nechiyero chegumi muzana, pamwe nekuwedzera uye cess kana zvakakodzera. Kuwanikwa kwemari kwenguva refu hakukodzere kuderedzwa kwemutero pasi pezvikamu 10C kuburikidza ne80U.
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