Irhafu Yenzuzo Enkulu okanye i-CGT yirhafu ehlawuliswa kwii-asethi zabantu kunye namaqumrhu. Ii-asethi eziphantsi kwerhafu yenzuzo enkulu ziziTyawu, iibhondi, izindlu nomhlaba, kunye nezinye iipropati.
Ngoko ke, ukuba uceba ukurhweba ngepropati yakho, uya kuba phantsi kwerhafu yenzuzo eyinkunzi kwinzuzo eyenziwe emva kokutsalwa kweendleko ze-indexed zokufumana kunye nokunyuka kwamaxabiso, ezinokuhluka ngokubanzi ngokusekelwe kwixesha lokubamba le-asethi eyinkunzi.
Nangona kunjalo, zininzi iinketho ezikhoyo zokunciphisa irhafu yengeniso yepropathi xa ithengisiwe.
Makhe sijonge!
Inkcazelo ye-CGT:
Igama elithi "capital gains" libhekisela kwinzuzo eyenziwa ngumtyali-mali xa ethengisa i-asethi ngaphezu kokuba uyihlawulele.
Utyalo-mali oluyinkunzi lubandakanya iipropati ezifana nezindlu, iimoto, kunye nobucwebe. I-Capital Gains Tax (CGT) ixhomekeke ekubeni inzuzo yenziwe ngokukhawuleza okanye ixesha elide.
Le pesenti ilandelayo yokutsalwa kwerhafu iyafumaneka phantsi kweemeko ezinjalo:
- Iinzuzo zenkunzi ezigcinwe ixesha elingaphezu konyaka zixhomekeke kwirhafu eyi-20%, kunye nentlawulo eyongezelelweyo kunye nemfundo.
- Inzuzo eyinkunzi kwintengiso yezabelo zeEquity yi-10% ngaphezulu kwe-Rs. 1 lakhs.
CGT kwii-Asethi zeXesha elide
Irhafu yexesha elide ye-CG (LTCG) yamatyala kunye neemali ze-equity yahlukile. Iingeniso zexesha elide kwiimali ze-equity azikho phantsi kwerhafu, ngelixa iinzuzo kwiimali zamatyala zixhomekeke kwi-20% yerhafu echazwe phezulu. Xa ubala ixabiso le-asethi, i-inflation ithetha ukuthatha i-inflation kwi-akhawunti.
Ngelixa i-LTCG ikufanelekele ukutsalwa irhafu, iingeniso zexesha elifutshane azikho. Ngokulandela izikhokelo ezichazwe kwi Irhafu engenayo Umthetho, unganciphisa ngokusemthethweni uxanduva lwakho lwerhafu yeentengo ezinkulu zexesha elide.
Umzekelo, ukuphinda utyale imali yentengiso yendlu kwindawo yokuhlala yenye yeendlela eziphambili zokuthintela irhafu yenzuzo enkulu.
IiNtathu eziNtathu zokuKhululwa kwiRhafu yeLTCG:
Isiqendu 54
I-LTCG ekuthengiseni ikhaya kunye notyalo-mali olulandelayo kwelinye ikhaya ngumxholo weCandelo lama-54.
- Unikezelo-mali oluvunyelwe liCandelo lama-54
Ufaneleke kuphela ukuba utsalelwe imali ekuthengeni ikhaya elinye. Ngaphaya koko, ungenza ibango lokukhululelwa kuphela kwixabiso lekhaya lokuqala ukuba usebenzisa inzuzo eyinkunzi ukuxhasa ukuthenga okuninzi.
- Kuphela ukuba uthenga ikhaya e-Indiya apho ukulungeleyo ukukhululwa kwiCandelo 54. Kufuneka uhlawule irhafu ye-LTCG ngokuthengisa nayiphi na indawo yokuhlala oyithenga ngaphandle kwelizwe.
- Imali efunyenwe kwintengiso yekhaya lakho langaphambili kufuneka isetyenziselwe ukufumana ikhaya elitsha, ekufuneka uhlale kulo iminyaka emithathu ubuncinci phambi kokuthengisa. Ukuba akunjalo, uya kuphulukana nenzuzo oyizuzileyo phantsi kweCandelo lama-54 kwaye ube phantsi kwerhafu ye-LTCG.
- Ukukhululwa ngokwe 54EC
Xa uthengisa ikhaya lakho kwaye ubeke imali oyifumanayo ekuthengiseni ukuya ekuthengeni iibhondi ezithile, uya kuba neenzuzo zexesha elide njengoko kuchaziwe phantsi kweCandelo lama-54EC.
- Kuphela ziibhondi ezichaziweyo kunye nezibambiso ezithengiweyo eziya kukufanelekela ukuxolelwa. Ke ngoko, fumana i-lowdown kwi-accountant yakho.
- Ukuba uthengisa ezi bhondi kwiminyaka emithathu phambi komhla wokuthenga, uya kuphulukana nokukhululwa kwirhafu.
- Nokuba uboleka imali kwezi bhondi kwiminyaka emithathu yokuthenga, uxolelo luya kucinywa.
Isiqendu 54 F
Iinzuzo zexesha elide zenkunzi ekuthengiseni i-asethi ngaphandle kwendlu kunye nokusetyenziswa okulandelayo kweemali ekuthengeni ikhaya kuqwalaselwa kwiCandelo lama-54F.
Ukukhululwa ngokwe 54F
- Unokuthenga kuphela ikhaya elinye, ekufuneka libe seIndiya. Awunakukwazi ukuyithengisa ubuncinane iminyaka emithathu, ezithintelo ezibekwe ekuthengeni ikhaya phantsi kweCandelo lama-54, ngoko zisebenza kwiCandelo lama-54F.
Inkqubo ye-Akhawunti yeenzuzo zeNkunzi (CAGS)
I-LTCG inokufakwa kwi-Capital Gains Savings Account (CGS) ukuba umnini-akhawunti akanakutyala imali ngexesha elimiselweyo. Nangona kunjalo, imali kufuneka isetyenziswe ngexesha elibekiweyo ukwakha okanye ukufumana indawo yokuhlala entsha yaseprayimari okanye yesibini.
Amacandelo 54 kunye ne-54F anokusetyenziswa ngokuhambelana ne-Capital Gain Deposit Account (CGDA) Scheme, i-1988.
Iinzuzo zenkunzi ezingasetyenziswanga xa umntu efayilisha imbuyekezo yerhafu yengeniso inokufakwa kwibhanki yecandelo likarhulumente phantsi kweSkimu seCGDA. Le akhawunti ineminyaka emibini (kwimeko yokuthenga ikhaya elitsha) okanye iminyaka emithathu (kuzo zonke ezinye iimeko) umda wexesha lokurhoxiswa (ukuba uyakha indlu entsha).
Iimali kufuneka zisetyenziswe kuphela ukuthenga indawo yokuhlala ephambili ngaphambi komhla wokugqibela wokubuyiswa kwerhafu. Iinzuzo ezinkulu ziya kurhafiswa ukuba imali ayisetyenziswanga ukuthenga indlu ngexesha elibekiweyo.
Ukunyuka kwamaxabiso ngonyaka kunye namaxabiso kuthetha ukuba intengiso yexesha elide ibonelela ngeenzuzo ezinkulu. Ke ngoko, ukuba utyala imali ngobulumko, ungagcina i-20% yemali ebinokuthi ngenye indlela iye kwiirhafu.
Iingcebiso zokugcina imali kwi-CGT:
Unako, nangona kunjalo, ukunciphisa kakhulu irhafu ye-Captial Gains ngokusebenzisa enye yezi zicwangciso zilandelayo:
- UkuKhululwa kweRhafu yokuThenga iPropati yokuHlala kunye noLwakhiwo phantsi kweCandelo lama-54F
Yinto eqhelekileyo ukuba abantu bathengise indawo ababehlala kuyo ngaphambili ukuze bafumane imali yokuthenga entsha.
Ukuba uyahlangabezana nezi mfuno zilandelayo zeCandelo 54F, unokukuphepha ukuhlawula i-CGT ngelixa usebenzisa iingeniso ezisuka ekuthengiseni indawo yakho endala ukuze uhlawulele indawo yakho entsha.
- Thenga ikhaya elitsha unyaka omnye ngaphambi kokuthengisa ikhaya lakho langoku.
- Ungathenga ikhaya elitsha okanye wakhe elinye kwisithuba seminyaka emibini okanye emithathu yokuthengisa ikhaya lakho langoku.
Awuyi kufumana ukukhululwa ukuba uthengisa ikhaya elitsha phambi kwamanqaku eminyaka emithathu.
Apha, uphawu lweminyaka emithathu luqala ngomhla wokuthenga ikhaya elitsha okanye ukugqiba ukwakhiwa. Kufuneka kuhlangatyezwane neemfuno ezithile ukuze umntu afanelekele uxolelo olubonelelwa liCandelo 54F. Zezi:
- Abantu ngabanye kunye neeNtsapho eziNgahlulwahlulwayo zamaHindu (HUF) bafanelekile ukuba bafumane ikhefu lerhafu.
- Ingeniso esuka kwintengiso kufuneka ibekwe kwezi zilandelayo ukuze ifanelekele ukukhululwa:
- Ukuthenga indlu entsha kraca unyaka wonke phambi kokuba ukuthengiswa kucwangciswe.
- Kwisithuba seminyaka emibini yomhla wokuthengiswa kwe-asethi, fumana indawo yokuhlala esisiseko.
- Umthengi kufuneka akhe indlu kwiminyaka emithathu emva kokuthengiswa kwe-asethi.
Okwangoku, likhaya elinye kuphela eliphantsi kolawulo lweCandelo 54F. Ivula indlela yokuthengiswa kwepropathi yorhwebo ukuxhasa ukufunyanwa kwendlu. Ungayeka ukuhlawula i-CGT ukuba utyala imali iyonke ekufumaneni ipropati yokutshintsha.
Yenzelwe ukuba abo bathengisa izindlu basebenzise imali efunyenweyo ukuthenga elinye ikhaya ukuze babe ngabaviwa abaphambili kuxolelo olubonelelwe phantsi kweCandelo 54F(i).
- Tyala kwiiBond kwiiNzuzo zeNkunzi phantsi kweCandelo lama-54EC
Unokusebenzisa iibhondi zenzuzo enkulu ukuba uthengisa ipropati kwaye awucwangcisi ukuthenga elinye ikhaya ngemali.
Makhe sijonge kwiimpawu ze-capital gains bonds.
- Xa umtyali-mali ethenga ibhondi yemali eyinkunzi, ekwabizwa ngokuba yi-54EC bond, baqinisekisiwe ukuba bakhuselekile kwi-federal. irhafu engenayo kuzo naziphi na iinzuzo zenkunzi abanokuzifumana ngokuthengisa ibhondi.
- Utyalo-mali kwiibhondi ze-54EC lunokwehlisa umthwalo werhafu ovela kwingeniso yepropati yokwenene.
- Umtyali-mali unokuyeka ukuhlawula i-CGT kuyo nayiphi na inzuzo ekuthengiseni ezi bhondi. Kuyenzeka ukuphepha ukuhlawula i-CGT ngokupheleleyo ngokuphinda utyale imali yepropathi.
- Izinga lenzala yonyaka ezibonelelwa ngezi bhondi liphakathi kwe-5% kunye ne-6%, ngaphantsi kweereyithi ezinikezelwa ngeediphozithi ezisisigxina.
- Imali ekuthengisweni kwepropati kufuneka ityalwe kungadlulanga iinyanga ezintandathu emva kokuthengiswa.
- Ibophelela iminyaka emihlanu. Ihlawulelwe ngokuzenzekelayo kanye kwiminyaka emihlanu idlulile ukusuka kumhla wokuqala wokuthenga ibhondi.
- Ezi bhondi azidluliswa okanye azithengiseki nangayiphi na indlela.
- Ubuncinci botyalo-mali kwibhondi nganye yi-Rs. I-10,000, kwaye ubuninzi buyi-50 lakhs.
- Utyalo-mali lweenzuzo ezinkulu alukwazi ukudlula i-50 lakhs.
- Iibhondi zifumaneka kwiifom zombini kunye ne-elektroniki (i-demat). I-AAA-rated capital gains bonds lukhetho lotyalo-mali olukhuselekileyo.
- Ungathenga iibhondi kwi-NHAI okanye kwi-REC ngokusebenzisa inkqubo yebhanki.
Oku kulungiselelwe abantu abajonge ukuthenga ikhaya elitsha. Bangalanda imali eyinzuzo yerhafu yokonga ngeebhondi.
- Isicwangciso soTyalo-mali kwii-akhawunti zeNkunzi-enzuzo
Kungathatha ixesha ukuba gcina imali eyaneleyo ukuthenga indlu entsha. Ukuthenga ikhaya okanye indawo yokuhlala kubandakanya amanyathelo aliqela, aquka ukukhangela indawo efanelekileyo, ukuthetha nabathengisi, nokuzalisa amaphepha.
Okwangoku, ubuncinci, iiakhawunti zenzuzo enkulu zinokubonelela ngokuphumla.
Yicinge njengendawo ekhuselekileyo yokushiya irhafu yenzuzo enkulu ngelixa ujonge ikhaya elitsha. NgokweCandelo lama-54 kunye ne-54F, utyalo-mali kwii-asethi zexesha elide lunokunceda ukugcina irhafu kwiinzuzo zexesha elide.
Inzuzo ekuthengisweni kwendlu okanye enye ipropathi inokufakwa kwi-akhawunti yenzuzo eyinkunzi kwibhanki yecandelo likarhulumente okanye kwelinye iziko lemali elivunyiweyo phantsi kwe-Capital Gains Accounts Scheme ka-1988.
- Beka imali phantsi kwikamva.
Ukuba uchonga ngempumelelo iinkampani ezikumgangatho ophezulu kwaye emva koko ugcine isikhundla sexesha elide kwizabelo zabo, uya kuba phantsi kwereyithi yerhafu yeenzuzo ezinkulu.
Iirhafu zeenzuzo ezinkulu zinokumiswa ngokuthenga enye ipropathi yotyalo-mali yohlobo olufanayo emva kokuthengisa enye. Nangona kunjalo, ezi nzuzo zilibaziseke nje kwaye ziya kuhlawulelwa irhafu kwixesha elizayo.
Utyalo-mali kwakhona lunokukuzisela ukuya kutsho kwiinzuzo zokungahlawuliswa irhafu ukuya kuthi ga kwi-Rs. Izigidi ezi-2. Oku, ngokuqinisekileyo, kulula kakhulu ukuthetha kunokufezekisa. Impumelelo yeshishini inokunyuka kwaye iwe ngokuhamba kwexesha, ikushiye unokhetho (okanye imfuno) yokuthengisa ngokukhawuleza kunokuba bekulindelwe.
- Sebenzisa iinkqubo zomhlalaphantsi ezirhoxisiweyo zerhafu.
Utyalo-mali kumhlalaphantsi isicwangciso sivumela imali yakho ukuba ikhule iinkqubo ezingahlawulelwa rhafu.
- 401(k) yeeakhawunti zoshishino lwabucala
- Iakhawunti yomhlala phantsi
- 403(b) kumbutho ongenzi nzuzo
- 457 (b) kumbutho wecandelo likarhulumente
Ukuthengiswa kunye nokuthengwa kotyalo-mali kunokwenziwa ngaphakathi kwee-akhawunti zomhlalaphantsi ngaphandle kokuhlawula i-CGT. Xa uthatha imali kwisicwangciso esiqhelekileyo somhlalaphantsi, nayiphi na inzuzo iya kutsalwa irhafu njengomvuzo oqhelekileyo, kodwa ukuba uyasebenza, urhafiswa kwinqanaba eliphantsi.
Nangona kunjalo, ukuhoxiswa kuya kuhlawulwa ngokupheleleyo irhafu ukuba unayo i-Roth IRA kwaye ususe imali ngokwemigaqo.
Ngaphezu koko, abatyali-mali abasondeleyo kumhlalaphantsi banokunqwenela ukuyeka ukuthengisa utyalo-mali olungathatheli umhlalaphantsi bade bangasayidingi imali. Kukho ithuba lokuba iintlawulo zerhafu yeenzuzo zabo zinokuncitshiswa okanye zipheliswe ukuba umvuzo wabo womhlalaphantsi uthozamile ngokwaneleyo.
Iintlawulo zerhafu ziyafumaneka kubantu abathatha inxaxheba kwizicwangciso ezithile zomhlalaphantsi kwaye babeke imali ecaleni kwiiakhawunti zomhlalaphantsi. Ungayinciphisa irhafu yengeniso yakho ukuba ubaqeshe kangangoko banako.
Utyalo-mali oluthengiweyo noluthengisiweyo phakathi kolwakhiwo lweakhawunti alusayi kuthintela ubume berhafu yeenzuzo ezinkulu. Ukunikela ngesiseko saphambi kwerhafu nako kunenzuzo eyongezelelweyo yokuthoba ingeniso yakho yangoku erhafiswayo.
Kodwa masithi sele zikudidi olungahlawulelwa rhafu. Kwimeko enjalo, kufuneka baqonde into enye ebalulekileyo: inzuzo enkulu yemali inokunyusa ingeniso yabo erhafiswayo ukuya kwinqanaba apho baya kubatyala irhafu kwiingeniso zabo.
Ilahleko yenkunzi inokunciphisa irhafu yakho kwinzuzo eyinkunzi kunye nomvuzo oqhelekileyo. Emva koko, nayiphi na imali engasetyenziswanga inokugqithiselwa kunyaka-mali olandelayo.
- Sebenzisa ilahleko yotyalo-mali ukulungisa inzuzo yakho.
Kuyenzeka ukuba unciphise irhafu oyihlawulayo kwinzuzo yotyalo-mali ngokusebenzisa inzuzo yelahleko osenokuba uyigcinile.
Yonke ilahleko eyinkunzi enokubakho kufuneka isetyenziswe ngokukhawuleza. Nantsi into ekufuneka uyenzile ukuba unayo nayiphi na ilahleko eyinkunzi kulo nyaka okanye nayiphi na ilahleko eshiyekileyo kwiminyaka edlulileyo:
- Beka ezi lahleko kwiinzuzo ezinkulu zalo nyaka
- Qala ngeentsilelo zakwangoko.
Umzekelo: Masithi unezimbini esitokisini, enye ngoku ixabisa i-10% ngaphezu kokuba uyithengele yona kwaye enye i-6% ngaphantsi. Ukuba zombini ii-equities ziyathengiswa, ilahleko eyinkunzi ukusuka kwenye iya kusetyenziswa kwi-CGT yenye.
Ewe, kwihlabathi eligqibeleleyo, utyalo-mali lwakho luya kunyuka kuphela ngexabiso, kodwa ukusilela ngamanye amaxesha kuyenzeka, kwaye le yindlela enye yokusindisa ubuncinci bexabiso elilahlekileyo.
Ukuba ilahleko yakho yemali enkulu yonyaka ingaphezulu kwenzuzo yakho yenkunzi, unokutsala ukuya kuthi ga kwi-Rs. 5,000. Ilahleko eseleyo inokuhanjiswa kwiminyaka yerhafu elandelayo.
- Khetha Umsebenzi Weendleko
Ngezabelo zefemu okanye ngxowa-mali othe wathenga ngamaxabiso ahlukeneyo ngexesha lonke, isiseko seendleko zezabelo ezithengisiweyo kufuneka zibalwe.
Iindlela ezine abatyali-mali abanokuthi babale isiseko seendleko:
- I-LIFO (Eyokugqibela ngaphakathi, eyokuQala)
- i-avareji yeendleko (esetyenziselwa ingxowa-mali ehlangeneyo)
- ixabiso ledola LIFO,
- ukuchongwa kwesabelo esithile
Naziphi na iimali ezifihlwayo kwi-akhawunti ye-capital gains account kwenye yamaziko emali afanelekileyo inokutsalwa kumvuzo wakho orhafiswayo. Akusayi kubakho rhafu ibekwe kuyo. Ke ngoko, imeko yakho yezemali kunye neenjongo kufuneka zikhokele isigqibo sakho kweyona ndlela ifanelekileyo yesiseko seendleko.
Masithi izinto oziphetheyo zincinci, kwaye awufuni ukugcina iirekhodi ezicokisekileyo. Kwimeko enjalo, unokuhamba ngokusebenzisa indlela yeendleko eziqhelekileyo zokuthengisa izabelo zengxowa-mali ehlangeneyo kunye nendlela ye-FIFO kulo lonke olunye utyalo-mali lwakho.
Nangona kunjalo, ixesha lokubamba leminyaka emithathu liyafuneka ngaphambi kokuba imali kwi-akhawunti ithathwe njengenzuzo enkulu kwaye ixhomekeke kwirhafu kulo nyaka-mali olandelayo.
Yenzelwe abantu abatyala imali kwi-akhawunti ye-capital gains account scheme. Isenokuba lolona khetho lulungileyo ukuba uceba ukuthenga ikhaya elinenzuzo eyinkunzi kodwa ufuna indawo ekhuselekileyo yokugcina imali de ube uzifezekisile izinto ezisesikweni.
Amanqaku okugqibela
Ukonga kwi-LTCG kunokuba ngumsebenzi odinisayo!
Nangona kunjalo, la manqaku angentla zezinye zezona ndlela zilungileyo zokhetho ezifumanekayo zokugcina iinketho kwi-LTCG.
Kwezinye iinzuzo, nangona kunjalo, umhlawuli werhafu unokukhetha ukuhlawula irhafu ngesantya se-10%, kunye nentlawulo eyongezelelweyo kunye ne-cess ukuba kufanelekile. Inzuzo yenkunzi yexesha elide ayifanelanga ukutsalwa kwerhafu phantsi kwamacandelo 80C ukuya kwi-80U.
Shiya iMpendulo