Rachel
2020-01-28 03:40老師，請(qǐng)問(wèn)書本279頁(yè)第十九題答案， If a portfolio contains unre-alized losses, however, a certain amount of trading activity is required to har-vest tax losses. That is, tax- efficient management of stocks in taxable accounts does not require passive management. It requires passively allowing gains to grow unharvested, but actively realizing losses這一段不太理解是什么意思？
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2020-01-31 14:51
該回答已被題主采納
同學(xué)你好
他這里的意思就是說(shuō)，應(yīng)稅賬戶就算資產(chǎn)升值，我也是要交稅的，所以如果我要realized gain我就要交稅。如果我被動(dòng)投資，我的unrealized gain是會(huì)變多，但如果我想節(jié)稅，就要自己去reaized loss。也就是說(shuō)，對(duì)于應(yīng)稅賬戶，我被動(dòng)投資也能增長(zhǎng)unrealized gain，也能升值，但是只是我需要主動(dòng)去realized loss才能進(jìn)行抵稅。所以主動(dòng)交易也沒(méi)什么吸引力，反正被動(dòng)投資也能累計(jì)unrealized gain。
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