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Sallyrrr · 2024年04月30日

只要收入之后立刻全部缴税 年底的时候就税务局应缴就为0 对吗

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NO.PZ2016012102000144

问题如下：

Max, a famous novelist in DC Inc., is writing his latest story which plans to be finished next year. Several days ago, DC Inc. paid him a $1.5 million advance. Immediately Max paid the income taxes of the advance at 35%. Which of the following is most appropriate?

选项：

A.

The tax basis of the advance at the end of this year is $0.

B.

The tax basis of the advance at the end of this year is $525,000.

C.

The tax basis of the advance at the end of this year is $1.5 million.

解释：

A

The advance has been taxed at 35% when received. The tax basis of the advance afterwards should be 0.

考点：advance（定金或是预付款，它是一种负债）在不同时点的税基

题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。

因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~

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王园圆_品职助教 · 2024年04月30日

是的同学，你的理解是正确的

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