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上小学 · 2023年04月07日

请问第三年的股价不是37吗？为什么股价还需要加上第一和第二年的分红？谢谢

  1. FRM I
  2. Financial Markets And Products

NO.PZ2020011901000054

问题如下：

An investor buys 100 shares in an open-end mutual fund on January 1 of a year for USD 30. The fund earns dividends of USD 1 per share in the first year and USD 2 per share in the second year. These dividends are reinvested by the fund. The capital gains in the first year are USD 3, and the capital gains in the second year are USD 4. The investor sells the shares for USD 43 in the third year. Explain how the investor is taxed.

解释：

The investor will pay tax on the investment income from dividends of USD 100 in the first year and on USD 200 in the second year. The investor will also pay tax on capital gains of USD 300 in the first year and USD 400 in the second year. The investor’s basis at the start of the third year will be USD 40 per share (= 30 + 1 + 2 + 3 + 4) or USD 4,000 in total. The shares are sold for USD 4,300. Tax is therefore payable on USD 300 in the third year.

第一年和第二年交税没有问题，但是第三年的股价需要加上分红不明白，谢谢

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1 个答案

DD仔_品职助教 · 2023年04月07日

嗨，努力学习的PZer你好：


同学你好，

在第一年收到分红和capital gain的时候是需要交税，第二年也是如此。

所以在第三年卖出的时候交税税基部分应该把这部分扣掉，因为已经交过税了，再交一次的话就被双重征税了。

对于每一份来说，第3年的成本就是：

30+1（第一年分红）+3（第一年 CG）+2（第二年分红）+4（第二年 CG）=40

所以在最后卖出的时候实际缴税的数量应该是 （43-40）*100=300

----------------------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！

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