transferred basis

简明释义

转帐后基数

英英释义

例句

1.When a property is inherited, the value is often determined on a transferred basis to avoid excessive taxation.

当一项财产被继承时，其价值通常基于转移基础来避免过高的税收。

2.The transferred basis of the asset will determine how much tax you owe when you sell it.

资产的转移基础将决定你在出售时需要支付多少税。

3.For tax purposes, the transferred basis is crucial in determining the gain or loss on the sale of an asset.

从税务角度来看，转移基础在确定资产销售的收益或损失时至关重要。

4.In real estate transactions, calculating capital gains can be complex if the property was acquired on a transferred basis.

在房地产交易中，如果财产是以转移基础获得的，计算资本利得可能会很复杂。

5.Many people are unaware that gifts can have a transferred basis which affects their future tax liability.

许多人不知道礼物可以有一个转移基础，这会影响他们未来的税务责任。

作文

In the realm of taxation and finance, the concept of transferred basis plays a crucial role in determining the value of an asset when it is passed from one individual to another. Essentially, the transferred basis refers to the original cost basis of an asset that is carried over to the new owner upon transfer. This principle is particularly significant in the context of inheritance, gifts, and property transactions, where understanding the transferred basis can lead to substantial tax implications.When an asset is inherited, the recipient often receives the asset at its fair market value at the time of the decedent's death, rather than the original purchase price. However, if the asset was gifted, the recipient typically takes on the transferred basis, which is the donor's original cost basis. This distinction is vital because it affects how capital gains taxes are calculated when the new owner decides to sell the asset.For example, consider a scenario where an individual purchases a piece of real estate for $200,000. Over the years, the property appreciates in value, and by the time the owner passes away, its fair market value has risen to $300,000. If the heir inherits the property, they will have a basis of $300,000, which means if they sell it for $350,000, their taxable gain would be $50,000. In contrast, if the original owner had gifted the property to someone while still alive, the recipient would inherit the transferred basis of $200,000. Thus, if they later sold the property for $350,000, they would face a taxable gain of $150,000.Understanding the implications of transferred basis is not only important for individuals but also for financial advisors and accountants who help clients navigate these complex situations. It highlights the necessity of keeping detailed records of asset purchases and valuations over time. Without proper documentation, it can become challenging to establish the correct basis for tax purposes, potentially leading to costly mistakes.Moreover, the rules surrounding transferred basis can vary significantly from one jurisdiction to another. For instance, some countries may have different regulations regarding gift taxes or inheritance taxes that influence how the transferred basis is applied. Therefore, it is essential for individuals dealing with asset transfers to consult with tax professionals who are well-versed in local laws to ensure compliance and optimal tax outcomes.In conclusion, the concept of transferred basis is fundamental to understanding how assets are valued during transfers between individuals. Whether through inheritance or gifting, the basis that is transferred can significantly impact tax liabilities. As such, individuals must be aware of the implications of this concept and seek professional guidance to navigate the complexities involved. By doing so, they can make informed decisions that align with their financial goals and minimize potential tax burdens.

在税务和金融领域，转移基础的概念在确定资产在个人之间转移时的价值中起着至关重要的作用。基本上，转移基础是指在转让时，资产的原始成本基础被转移到新所有者身上的原则。这个原则在遗产、赠与和财产交易的背景下尤为重要，因为理解转移基础可能导致重大的税务影响。当一个资产被继承时，接受者通常会在遗产去世时以公平市场价值接收该资产，而不是原始购买价格。然而，如果资产是赠与的，接受者通常会承担转移基础，即捐赠者的原始成本基础。这一区别至关重要，因为它影响了新所有者决定出售资产时资本利得税的计算。例如，考虑一个场景，一个人以200,000美元的价格购买了一块房地产。多年来，该物业升值，到业主去世时，其公平市场价值已上升至300,000美元。如果继承人继承了该物业，他们将拥有300,000美元的基础，这意味着如果他们以350,000美元的价格出售，税收增益将为50,000美元。相反，如果原业主在世时将该物业赠与某人，接受者将继承200,000美元的转移基础。因此，如果他们后来以350,000美元的价格出售该物业，他们将面临150,000美元的应税增益。理解转移基础的影响不仅对个人重要，也对帮助客户应对这些复杂情况的财务顾问和会计师至关重要。它突显了保持详细的资产购买和随时间变化的估值记录的必要性。如果没有适当的文档，可能很难建立正确的基础用于税务目的，可能导致代价高昂的错误。此外，围绕转移基础的规则在不同司法管辖区之间可能会有显著差异。例如，一些国家可能在赠与税或遗产税方面有不同的规定，影响转移基础的应用。因此，处理资产转让的个人必须咨询熟悉当地法律的税务专业人士，以确保合规并获得最佳的税务结果。总之，转移基础的概念对于理解资产在个人之间转移时的价值至关重要。无论是通过遗产还是赠与，转移的基础都可能显著影响税务负担。因此，个人必须意识到这一概念的影响，并寻求专业指导来应对其中的复杂性。这样，他们就可以做出符合其财务目标的明智决策，并最大限度地减少潜在的税务负担。