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smiledog · 2023年01月04日

老师请问在累进税制下,先从养老金账户取款是什么原理呢?

NO.PZ2021090804000008

问题如下:

The private wealth management company ABC has a client named Maggie, and Maggie and ABC are now discussing a decumulation strategy. This strategy involves Maggie's two accounts, a taxable account and a tax-exempt account, and will allow Maggie to withdraw $200,000 per year. The current balances of both accounts are $2 million.

Maggie asks which account ABC should withdraw from first,until the funds are exhausted before withdrawing from another account, and vice versa. ABC reviews the accounts to make recommendations; he assumes that the two accounts have a fixed,pre-tax rate of return of 10%, and the income in the taxable account is taxed at a fixed effective tax rate of 20%. ABC recommends that Maggie withdraw funds from the taxable account first until it is depleted, and then withdraw from the tax-exempt account .

Discuss why the tax reduction strategy recommended by ABC is a more tax-efficient strategy.

选项:

解释:

ABC’s recommendation to withdraw funds from the taxable account first until it is depleted prior to withdrawing from the tax-exempt account is the more tax-efficient decumulation strategy. The tax-exempt account will compound at a higher rate (the pre-tax rate of 10%) than the taxable account (with an after-tax rate of 10% × (1 − 0.2) = 8%). With a fixed tax rate, it is optimal to make withdrawals from the taxable account first and allow the tax-exempt account to continue to compound.

ABC 的建议是先从应税账户中提取资金,直到资金用完后再从免税账户中提取,这是更节税的累积策略。 免税账户将比应税账户(税后税率为 10% × (1 − 0.2) = 8%)以更高的回报率(税前税率为 10%)进行复利。 在固定税率的情况下,最好先从应税账户中提款,然后让免税账户继续复利。


老师请问在累进税制下,先从养老金账户取款是什么原理呢?如绿框标出部分

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已采纳答案

王暄_品职助教 · 2023年01月05日

那什么情况下先从TDA取钱比taxable账户更划算?

如果taxable account产生大量资本利得,且需要缴纳大量资本利得税的时候,优先卖出TDA的资产,取出TDA的钱。

王暄_品职助教 · 2023年01月04日

累进税率是钱越多税越多,比如你每个月要花10,000;那么你每次先从TDA里去取一点点钱比如1000,所以钱少,那么交的withdrawal tax少,然后剩下的9000再从taxable account里去(从taxable account里取钱不用交税呀)

 

 

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