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Brocolli · 2024年08月06日

有一道类似的题

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

B.

income.

C.

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。

老师,有另一道类似的题也是选了income,在那道题里,从丈夫那里继承来的股票被卖了850万。结合这两道题一起看,是不是只要继承之后有了增值,都选择income(无论继承之后有没有处置)?

1 个答案

王暄_品职助教 · 2024年08月06日

本题选择income,是因为在加拿大,资本增值的一半需要按照个人的边际税率纳税。这实际上是对收入的一种税收。如果本题有capital gain,就选择capital gain更合适

至于您说的另一题,可否提供原题我看一下再给您解释

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