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Liam · 2018年05月05日

问一道题:NO.PZ2016012102000197 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


能否解释一下为什么different tax rate会导致永久性差异?


感谢解答。

1 个答案
已采纳答案

品职辅导员_小明 · 2018年05月05日

因为税务局认为,如果因为税率的不同而导致缴税的差异,那么将来也不可能有一个经济利益的流入或者流出,除非更改税率,更改税率这件事概率太小了而且很难实现,所以就是永久性差异的。

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