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TZXคิดถึง · 2023年05月08日

问一下这道题

NO.PZ2023041004000011

问题如下:

The following list provides three common benefits to investors in our funds, and Exhibit 1 describes the characteristics of the four funds currently raising capital.”

Benefit 1: Stable income from investments not correlated to equity markets

Benefit 2: Reduction of reportable taxable income due to depreciation tax credits

Benefit 3: Geographical diversification of real estate property investments


Which of the funds listed in Exhibit 1 would most likely enable investors to meet all three of the benefits?

选项:

A.Timbrian Equity Partners B.Multifam Equity Partners C.Golden Age Equity Partners

解释:

An investor in Golden Age Equity Partners would most likely enjoy all three benefits. All three (Timbrian Equity, Multifam Equity, and Golden Age Equity) are diver­sified geographically, and their returns should not be highly correlated with the equity markets. Both Golden Age and Timbrian would generate income—Golden Age from resident fees and Timbrian from the periodic sale of timber. Because trees grow over time and become increasingly valuable (owing to the longer growing cycle before the product is sellable), depreciation would not be a reason to invest. Multifam Equity inves­tors would hope primarily to realize period capital gains from periodic sales expected to occur within 14–24 months of each project initiation. Depreciation is not a primary goal for Multifam Equity but is not impossible if properties do not sell. Only investors in Golden Age, which intentionally owns properties subject to depreciation, could typically pass those tax benefits on to investors and would explicitly seek all three benefits.

请问Multifam Equity Partners怎么不满足三个条件了?出售实体房屋才能做税收减免啊。

使用REIT怎么就能做折旧税收减免了,不是只能避免重复征税吗?

1 个答案
已采纳答案

Lucky_品职助教 · 2023年05月10日

嗨,努力学习的PZer你好:


Multifam Equity Partners与Golden Age Equity Partners相比,在实现这三个优点方面存在一些限制。

首先,Multifam Equity Partners的收益主要来自于出售房地产项目带来的资本收益,而不是稳定的收入来源。因此,相比于Golden Age Equity Partners和Timbrian Equity Partners,Multifam Equity Partners的投资回报可能更受到股票市场波动的影响,从而不能完全满足第一项优点。

另外,虽然Multifam Equity Partners在卖出房产后也可能获得折旧税收减免,但是他们的主要目标是获得资本利得,而不是为了获得减免而持有不动产。与之不同的是,Golden Age Equity Partners特意持有物业并接受折旧减免,以便将该减免转移给投资者,并且明确寻求了所有三个优点。

至于REIT(房地产投资信托),它主要通过持有和经营不动产来赚取收入和增长,因此可以提供稳定的收入来源。此外,REIT也能享受税收减免,包括折旧等,因为它们被视为在房地产市场上直接投资者的替代品。

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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2023-05-15 12:49 1 · 回答