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骑车打伞不太稳 · 2023年09月08日

关于子公司Anart交税问题

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100008501

问题如下：

(1) If the proposed reduction in Swedish tax rates had been in effect in 2015, the increase in Trana’s net profit (in SEK millions) would have been closest to:

选项：

A.

SEK31.2.

B.

SEK18.6.

C.

SEK29.8.

解释：

The proposed change in Swedish tax rates would have affected the income earned in Sweden (SEK338 before tax) and the pre-tax income earned in the South American subsidiary (SEK227, see calculation in following table) because the tax rate there is lower than in Sweden and hence subject to tax at Swedish rates. The income earned in tax jurisdictions with rates higher than Sweden’s (Europe and the United States) are not subject to tax in Sweden and thus would not have been affected.


* To calculate EBT, divide net profit of SEK204 by (1 – tax rate): 204/(1 – 0.10) = SEK227.

这道题涉及财务报表合并，看了老师的经典题通关课，有个问题不理解：


既然Anart已经按照当地10%的税率缴了税，那么合并报表以后，是否还是要按照Sweden当地的要求再次缴税？（也就是双重缴税）


这道题说的，是不是Sweden当地对于合并报表后，集团税收变化对于NI的影响？





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王园圆_品职助教 · 2023年09月08日

同学你好，题目里已经明确说了哦“Sweden operates under a tax treaty with all countries in which it has subsidiaries, such that it will owe taxes on foreign earned income to the extent that the Swedish rate exceeds the foreign rate.”意思是“瑞典根据与所有拥有子公司的国家签订的税收协定开展业务，因此，只要瑞典的税率超过外国税率，瑞典的税收就会对外国收入征税。”

所以是的，本题只要子公司税率低于母公司，就需要补税，而高于母公司的子公司，就不需要补税

你第二个问题配的截图不就是上面的题目吗？答案都完全一样呢。助教理解你应该是想问另外一个题目，所以你是不是截错图了？

骑车打伞不太稳 · 2023年09月08日

我可能语言表达得不是特别清楚，对这个关税协定不太理解，请老师多包涵： 对于eurozone countries （税率 30%） 、United States（ 税率25% ）是否意味着只要在euro 和USA交过税了，在Sweden就不用交税了？ 对于 Anart Inc.（税率10%）, 是否意味着在 South American country按照10%缴税以后，还要在Sweden把剩下的12%补齐，按照22%的税率缴税？调整税率后，在Sweden把剩下的6.5%补齐，按照16.5%缴税？

王园圆_品职助教 · 2023年09月09日

同学你好，你的理解 ”对于eurozone countries （税率 30%） 、United States（ 税率25% ）是否意味着只要在euro 和USA交过税了，在Sweden就不用交税了？ 对于 Anart Inc.（税率10%）, 是否意味着在 South American country按照10%缴税以后，还要在Sweden把剩下的12%补齐，按照22%的税率缴税？调整税率后，在Sweden把剩下的6.5%补齐，按照16.5%缴税？“ 是完全正确的哦

而且现在很多国家，应该就是遵循这个原则在对自己国家的企业进行征税的哦

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