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ruby5ltc · 2023年09月16日

如何判断是双重征税法？

  1. CFA II
  2. Corporate Issuers

NO.PZ2023040402000011

问题如下：

WL Corporation is located in a jurisdiction that has a 40 percent corporate tax rate on pretax income and a 30 percent personal tax rate on dividends. WL distributes all its after-tax income to shareholders. What is the effective tax rate on WL pretax income distributed in dividends?

选项：

A.

42 percent.

B.

58 percent.

C.

70 percent.

解释：

The effective tax rate can be computed as 1 minus the fraction of 1 unit of earnings that investors retain after all taxes, or 1 – (1 – 0.40)(1 – 0.30) = 0.58 or 58 percent effective tax rate. Another way to obtain the solution: Corporate taxes = 1.00 × 0.40 = 0.40 and Personal taxes = 0.60 in dividends × 0.30 = 0.18, so Total tax = 0.40 + 0.18 = 0.58, a 58 percent effective rate.

如何判断是双重征税法？

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1 个答案

王琛_品职助教 · 2023年09月18日

嗨，爱思考的PZer你好：


同学好，这道题是课后题第 14 题

如果题目没有特别强调，一般默认是 double-taxation

备考建议来说，咱们把握好 double-taxation 即可哈

也请参考：https://class.pzacademy.com/qa/123438

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NO.PZ2023040402000011 问题如下 WL Corporation is locatein a jurisction thha 40 percent corporate trate on pretincome ana 30 percent persontrate on vin. WL stributes all its after-tincome to shareholrs. Whis the effective trate on WL pretincome stributein vin? A.42 percent. B.58 percent. C.70 percent. The effective trate ccompute1 minus the fraction of 1 unit of earnings thinvestors retain after all taxes, or 1 – (1 – 0.40)(1 – 0.30) = 0.58 or 58 percent effective trate. Another wto obtain the solution: Corporate taxes = 1.00 × 0.40 = 0.40 anPersontaxes = 0.60 in vin × 0.30 = 0.18, so Tott= 0.40 + 0.18 = 0.58, a 58 percent effective rate. 这题感觉不是很懂，可以再一下解题的思路吗？

2023-05-06 23:25 1 · 回答