[Tex/LaTex] hypertarget seems to aim a line too low

bookmarkshypertargetpdf

I made a small example: 

\documentclass[a4paper,12pt]{article}
\usepackage[pdfstartview=FitH]{hyperref}
\usepackage{bookmark}
\begin{document}
we want to go\hypertarget{t1}{} here.\\
instead we go here.
\bookmark[dest=t1]{goto 1}
\end{document}

When clicking the bookmark in the PDF file, the second line will be at the top of the screen, but the first one should. What do I understand wrongly? How do I have to do it?

edit: my summary of the answers (I feel that \Hy@raisedlink looks a bit better since the other one is really close to the top of the line). the problem is: this doesn't seem to work in macros. I always get an 'undefined control sequence' error:

\documentclass[a4paper,12pt]{article}
\usepackage[pdfstartview=FitH]{hyperref}
\usepackage{bookmark}
\newcommand{\linkdest}{\makeatletter\Hy@raisedlink{\hypertarget{t4}{}}\makeatother}
\begin{document}
apparently \textbackslash hypertarget marks the bottom of its line instead
of the top. it can be fixed using \textbackslash Hy@raisedlink or 
\textbackslash raisebox (a bit lower).\\\\
we cant go\hypertarget{t1}{} here.\\\\
we can go here\makeatletter\Hy@raisedlink{\hypertarget{t2}{}}\makeatother{}. %
we can go here\raisebox{\ht\strutbox}{\hypertarget{t3}{}} too.\\\\
go here by macro: \linkdest .
\bookmark[dest=t1]{cant} 
\bookmark[dest=t2]{can} 
\bookmark[dest=t3]{can too}
\bookmark[dest=t4]{macro}
\end{document}

edit 2: OK, it works now. I have noticed that \Hy@raisedlink seems to pretend that the link was in the line above (e.g. it can go to the end of a page if the marked place is at the beginning of the next) while \raisebox goes to the top of the current text-line (thereby sometimes cutting big formulas).

Best Answer

This was my very first question here: Hyperlinks to a bibliography are one line off. The reason is that hyperref links, like all TeX boxes, are placed on the baseline. There is an internal command \Hy@raisedlink which does more or less what Bruno's answer describes. Here is an example of its usage both inside and outside macros:

\documentclass{article}
\usepackage{hyperref}

\makeatletter
 \newcommand{\linkdest}[1]{\Hy@raisedlink{\hypertarget{#1}{}}}
\makeatother

\begin{document}

 Here are targets created
 \makeatletter
  \Hy@raisedlink{\hypertarget{t1}{}}directly
 \makeatother
 and \linkdest{t2}indirectly.  Here is one created by \hypertarget{t3}{}hypertarget.

 \hyperlink{t1}{Here} \hyperlink{t2}{are} \hyperlink{t3}{links}

\end{document}

The first two links should point above their targets, and the third one should point to its baseline.

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