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广超 · 2023年11月04日

capital gain的税不是针对现金分红征收的么?那税率低的话不是更倾向于现金分红么?

NO.PZ2016012005000032

问题如下:

Investors may prefer companies that repurchase their shares instead of paying a cash dividend when:

选项:

A.

capital gains are taxed at lower rates than dividends.

B.

capital gains are taxed at the same rate as dividends.

C.

the company needs more equity to finance capital expenditures.

解释:

A is correct.

When capital gains are taxed at lower rates than dividends, investors may prefer companies that return cash to shareholders through share repurchases rather than dividends.

如题capital gain的税不是针对现金分红征收的么?那税率低的话不是更倾向于现金分红么?

1 个答案
已采纳答案

王琛_品职助教 · 2023年11月06日

嗨,努力学习的PZer你好:


1

不是哦

股票回购时,针对资本利得要征税

现金分红时,针对分红要征税

2

选项 A 是指:资本利得税,低于,分红税率

所以公司会倾向于回购,而不是现金分红,因为可以少交税

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