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Wyyyyyj · 2024年06月03日

起最小作用的不应该是a吗?reinvestment不是可以成为税盾抵税?

NO.PZ2023090502000005

问题如下:

In which of the following situations does the double taxation of the corporate organizational form matter the least?

选项:

A.

The company expects to pay all its after-tax income as a dividend to shareholders each year

B.

The company’s shareholders reside in a tax jurisdiction with a high tax rate on dividend income.

C.

The company is expecting to reinvest all its after-tax profits each year into growth of the business.

解释:

C is correct. Reinvestment of all profits implies that the company pays no dividend to shareholders, and thus, no double taxation occurs.

A is incorrect. Double taxation occurs because dividend income is taxed at both the corporate level and the shareholders’ personal levels. If all after-tax profits are distributed, shareholders are taxed twice on the business’s income.

B is incorrect because a high tax rate on shareholders’ dividend income received would be a strong impetus to retain profits, find alternative means of distributing profits, or change the organizational form.

1 个答案

王琛_品职助教 · 2024年06月04日

嗨,从没放弃的小努力你好:


1)起最小作用的不应该是a吗?

1.1

不是哦,A 选项的影响,是三个选项中最大的,并不是题干要求的最小的 matter the least

双重征税,是指公司利润在两个层面上都被征税

首先在公司层面,利润作为企业所得被征税

然后在股东层面,分配给股东的股息又作为个人所得被征税

1.2

A 选项中的公司,将所有税后收入,作为股息分配给股东

这意味着股东,不仅要在公司层面缴纳企业所得税,还要在个人层面缴纳股息所得税

这样一来,同一笔利润被征税两次,体现了双重征税的完整过程

因此,在这种情况下,双重征税的影响是最大的

2)reinvestment不是可以成为税盾抵税?

2.1

关于 C 选项

公司选择将所有税后利润,再投资于业务增长,这意味着公司不会向股东支付股息

因此股东不会因为收到股息而缴纳个人所得税

这就避免了双重征税的问题,所以符合题意 matter the least

2.2

题干问的情景是关于双重征税的,考查的是定性理解

所谓 matter the least,其实就是问三个选项中,哪个选项,股东不涉及双重征税,只在公司层面缴税即可

所以,对应的场景,就是 C 选项(将所有税后利润,再投资于业务增长,不向股东支付股息)

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