By THE INVESTOPEDIA TEAM

Reviewed by GORDON SCOTT

Fact checked by VIKKI VELASQUEZ

编写人：INVESTOPEDIA团队

审核人：GORDON SCOTT

事实核查人：VIKKI VELASQUEZ

What Is Investment Income?

什么是投资收益？

Investment income is money received in interest payments, dividends, capital gains realized with the sale of stock or other assets, and any profit made through another investment type. Additionally, interest earned on bank accounts, dividends received from stock owned by mutual fund holdings, and the profits on the sale of gold coins are all considered investment income.

投资收益是指通过利息支付、股息、出售股票或其他资产实现的资本收益及通过其他类型的投资获得的任何利润。此外，银行账户利息、通过共同基金持仓拥有的股票股息及出售金币获得的利润都视为投资收益。

Income from long-term investments undergoes different—and often preferential—tax treatment, which varies by country and locality. Learn more about investment income and the types of investments you can generate income from.

对于长期投资收益，不同国家和地区提供的税收待遇各不相同（通常享有税收优惠）。可以了解更多有关投资收益和可以从中获得收益的投资类型的资讯。

KEY TAKEAWAYS

关键要点

·Investment income is the profit earned from investments such as real estate and stock sales.

投资收益是指通过房地产和股票出售等投资获得的利润。

·Dividends from bonds also are investment income.

债券利息也属于投资收益。

·Investment income is taxed at a different rate than earned income.

投资收益的税率与劳动收入不同。

·The profits from the sale of gold coins or fine wine could be considered investment income.

出售金币或精品酒获得的利润可视为投资收益。

·If you have a savings account, the interest you earn on it is considered investment income.

储蓄账户利息视为投资收益。

Understanding Investment Income

了解投资收益

Investment income refers solely to the financial gains above the original cost of the investment. The form the income takes, such as interest or dividend payments, is irrelevant to it being considered investment income so long as the income stems from a previous installment.

投资收益仅指高于投资原始成本的财务收益。获得收入的形式，比如利息或股息支付，与是否被视为投资收益无关，但是收入需来自前一期付款。

Generally, people earn most of their net income each year through regular employment income. However, disciplined saving and investment in the financial markets can grow moderate savings into large investment portfolios, yielding an investor a sizeable annual income over time.

通常来说，人们每年大部分净收入是通过固定就业收入获得的。但是，在金融市场上进行合法储蓄和投资能够将适度储蓄变为大型投资组合，一段时间后，可以为投资者带来可观的年收入。

Businesses often have income from investments. On the income statements of publicly traded companies, an item called investment income or losses is commonly listed. This is where the company reports the portion of its net income obtained through investments made with surplus cash instead of being earned in its usual line of business. For a business, this may include all of the above, as well as interest earned or lost on its own bonds that have been issued, share buybacks, corporate spinoffs, and acquisitions.

企业常通过投资获得收入。在上市公司的利润表上，通常会列示投资收益或损失项目，报告公司利用盈余现金进行投资获得的净收入，而非其通过常规业务赚取的款项。对于企业而言，投资收益可能会包括上述所有内容以及因已发行债券、股票回购、公司分拆和收购赚取或损失的利息。

Investment income may be received as a lump sum or in regular interest installments paid out over time.

投资收益可一次性获取，也可在一定期限内按定期利息分期支付。

Investment Income Made Simple

简化版投资收益

The interest accrued on a basic savings account is considered investment income. It is earned on top of the original investments—the deposits placed into the account—which can make the account a source of income.

基本储蓄账户应计利息被视为投资收益。这种利息是基于原始投资获得的，原始投资就是存入账户的存款，账户即为收入来源。

Options, stocks, and bonds can also generate investment income. Whether through regular interest or dividend payments or by selling a security at a higher price than was paid. Any amount received above the original cost of the investment qualifies as investment income.

期权、股票和债券同样也可以产生投资收益，无论是通过支付定期利息或股息或是按高于支付价格的价格出售证券。任何高于投资原始成本的款项均可视为投资收益。

Investment Income and Taxes

投资收益及税收

Most but not all investment income is subject to preferential tax treatment when the income is realized. The associated tax rate is based on how long an investment is held, its type, and an individual taxpayer's situation.

大多数（并非全部）投资收益在实现时均享受优惠税收待遇。相关税率取决于投资持有时间、投资类型和个人纳税人的情况。

For example, retirement accounts such as a 401(k) or traditional IRA are subject to taxes once the funds are withdrawn. Certain tax-favorable investments, such as a Roth IRA, are not taxed on eligible gains associated with a qualified distribution. Meanwhile, long-term capital gains and qualified dividend income are subject only to a maximum federal tax of 20%, even if that amount exceeds a half-million dollars in a given year.

比如，从401(k)或传统IRA等退休账户中提款，需缴纳税款。对于Roth IRA等享有税收优惠的投资而言，与合格提领额相关且符合条件的收益无需缴纳税款。同时，长期资本收益和合格股息收入最高仅需缴纳20%的联邦税，即使所述金额在特定年份超过50万美元。

Compare that to the tax rates on earned income, which range from 12% to 37%. For the tax year 2022, the threshold for the top rate is above $539,900 ($578,125 for 2023) for individuals and $647,850 ($693,750 for 2023) for married couples filing jointly.

相比之下，劳动收入的税率为12%-37%。就2022纳税年度来说，个人最高所得税起征点为539,900美元（2023年为578,125美元），已婚夫妇联合申报的最高所得税起征点为647,850美元（2023年为693,750美元）。

Investment income can also be used in conjunction with an individual's earnings to provide income tax credits. For example, one of the criteria used to evaluate individuals for the Earned Income Tax Credit (EITC) is earning from running a small business and not having investment income over $10,300 for 2022 and $11,000 in 2023.

此外，投资收益与个人收入可以结合使用，以此获得所得税抵免。比如，用于评估个人所得税抵免（EITC）的标准之一就是经营小型企业的收入，且2022年投资收益不超过10,300美元（2023年投资收益不超过11,000美元）。

Investment Income from Properties

房地产投资收益

Real estate transactions can also be considered investment income. Some investors purchase real estate specifically to generate investment income—either from the cash flows generated from rents or any capital gains realized when selling the property. 

房地产交易也可视为投资收益。有些投资者购买房地产是为了产生投资收益，投资收益的来源可以是租金产生的现金流，也可以是出售房地产时实现的任何资本收益。

Once the original cost of the property is repaid by the investor and rent payments received are not used to cover other property-related expenses, the income qualifies as investment income.

投资者偿还了房地产原始成本，且收到的租金未用于支付与房地产相关的其他费用，此时获得的收入即为投资收益。

Example of Investment Income

投资收益示例

Suppose an investor buys stock in company ABC for $50. Two weeks later, the investor sells them for $70, netting a profit of $20. This is a short-term investment, so the gain is taxed at the investor's regular earned income tax rate (federal tax law defines a short-term investment as one owned for less than a year).

假设投资者以50美元购买了ABC公司的股票，两周后，以70美元的价格出售，净赚20美元。这种属于短期投资，收益按投资者常规所得税税率缴税（联邦税法规定，短期投资是指持有时间少于一年的投资）。

Suppose the same individual invests $500,000 in real estate property. The investor sells the property for $1.5 million 10 years later. The investment is categorized as long-term investment income and taxed at the long-term capital gains tax.

假设同一人投资500,000美元购买房地产，10年后，以150万美元的价格出售。这种属于长期投资，需缴纳长期资本收益税。

What Is Income Earned on an Investment?

什么是投资收益？

Income earned on an investment is any gains made on a principal amount. The gains become income when they are realized—sold for a profit or withdrawn from the account they are in.

通过投资赚取的收入是指基于本金获得的任何收益。收益在实现（即通过出售获得利润或从账户提取）时成为收入。

How Do You Calculate Investment Income?

如何计算投资收益？

In general, you add up all of the interest, dividends, rents, payments, and royalties received in a year to get your investment income.

通常来说，将一年内获得的所有利息、股息、租金、付款和特许权使用费相加即为投资收益。

What Does the IRS Consider Investment Income?

美国国税局如何看待投资收益？

The IRS considers any asset value gain investment income if the owner receives that gain. For example, assume you've owned a stock for three months, and it grew $10 in value over that time. That $10 is only income if you sell the stock and net a profit.

如果所有人获得任何资产价值收益，美国国税局会将所述收益视为投资收益。比如，假设持有一只股票三个月，在此期间，股价涨了10美元。出售股票获得净利润后，10美元即为收入。