NO.PZ2021090805000020
问题如下：
Bourne inherited a large estate (stock) from her parents and approached John for tax planning, who is concerned about Bourne's current tax situation. Bourne's cost base for inheriting shares from his parents is almost zero. John reminded Bourne that Canada does not have an estate tax, but a capital gains tax, with half of the capital gains taxed at the marginal tax rate of personal disposal of property.
John's concern about the tax nature of Bourne's impact is likely to be described as a tax targeting:
选项：
A.wealth
income.
value added.
解释：
B is correct. Bourne inherited shares from his parents with significant capital gains: his cost base is approximately zero, resulting in the disposal of these shares at current market prices through the terms of the shareholder agreement. In Canada, one-half of capital gains are subject to tax at the individual’s marginal tax rate. This is a tax on income.
A is incorrect. Canada does not have an inheritance tax, which would be a wealth tax.
C is incorrect. Value added tax is a tax assessed in the intermediate steps of producing goods or services, ultimately resulting in a consumption/expenditure tax.
B是正确的。Bourne从父母那里继承的股份有着巨大的资本收益：他的成本基础约为零，通过股东协议中的条款导致的处置，这些股份以现在的市场价格处置。在加拿大，一半的资本收益要按照个人的边际税率纳税。这是对收入征税。
A不正确，加拿大没有遗产税，这将是一种财富税。
C不正确。增值税是在生产商品或服务的中间步骤中评估的税，最终是消费/支出税。
对于税类的区分，在课程中几乎没有提及，是否已经不在考察范围内？
