两种税

第一，她要付gift tax

gift tax is calculated as the value of the account at the time of the gift, any value above $14,400 is taxable
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Frequently-Asked-Questions-on-Gift-Taxes

This is due at the year in which the gift is given。但是你不用付。

第二，你要付增值税

for capital gain tax when you sell any of the security, basis of the stock is HER base when SHE bought it, not the value of the stocks when she gifted it to you.

This is due at the year when a certain stock is sold.

For example, she bought stock at $50, gifted to you at $40, you sold at $60, your taxable gain is $60-50. $40 is not relevant.

ask an accountant.

所有跟帖： 

• 增值税谁买卖股票，赢了都得付，你这个等于白说 -慧惠- ♀ (0 bytes) () 06/15/2015 postreply 20:11:41

• 不是gift，是transfer给我。 -goingplace- ♀ (0 bytes) () 06/16/2015 postreply 03:30:28

• IRS只问是gift还是income，除非你花钱把她的账户买过来 -柠檬椰子汁- ♂ (392 bytes) () 06/16/2015 postreply 05:50:26

• 也没看懂transfer 的意思。 -vest2005- ♀ (253 bytes) () 06/16/2015 postreply 06:17:09

• 看了你和柠檬椰子的回帖，明白了，其实就是她自己把股票卖了，亏损的她自己用来抵税就好了，完全没必要转。 -goingplace- ♀ (6 bytes) () 06/16/2015 postreply 13:21:59

• gift量是有限制的 -味苦- ♂ (0 bytes) () 06/16/2015 postreply 06:18:02

• tax free的gift量是有限制的（<14000), 超过这个限制你缴税，可以无限给 -柠檬椰子汁- ♂ (0 bytes) () 06/16/2015 postreply 06:29:52

• 借机请教哈：如中国祖父母给美国孙子钱，美国的税法怎么规定的？有多少限量？先谢。 -bluey- ♂ (6 bytes) () 06/16/2015 postreply 18:03:20

• 如果没记错的话，国外的赠与人不需要付赠与税，接受的美国人也不用付税。没超过10万，连申报也不要。 -白云青山- ♂ (6 bytes) () 06/16/2015 postreply 18:48:58

• 更确切地说，国外赠与人不需要付美国赠与税，具体国外人是否要在自己国家付赠与税，和美国没关系。 -柠檬椰子汁- ♂ (0 bytes) () 06/17/2015 postreply 06:16:25