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KKII · 2024年05月19日

B选项为啥错，这个204不是已经含进264里面了吗？为啥还有重复计算

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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.

这个204不是已经含进264里面了吗？为啥还要重复计算


题目给了母公司合并报表，EBI 338，NI264。并且已知占子公司80%股权。这种情况肯定得并表。


也就是说母公司的报表，已经是合并子公司以后的了，已经不需要再考虑子公司的情况了。


为啥不直接选B，用（338 - 338*16.5%）-264

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1 个答案

王园圆_品职助教 · 2024年05月19日

同学你好，原题的表达是“In 2015, sales (in millions) from Anart to Trana companies were SEK4,485 with net profit of SEK204.”也就是这个子公司销售给母公司Trana的这些销售单独的确认了204的NI，而不是子公司自己经营了一年一共获得了204的总NI的意思

注意：这道题根本考察的不是母子公司合并报表的问题，而是这里题目给的信息——”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。“——也就是如果外国子公司的税率更低，那瑞典还会要求公司补交税

因为美国子公司税率是10%，而瑞典现在的税率从22%降到16.5%，也就是这笔子公司的NI204计算的EBT = 204/（1-10%)原来要最终按照22%的税率交税，而现在只需要按照16.5%的税率交税了（也就是解析表格的第三行的意思）


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