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chyje2007 · 2018年10月26日

问一道题:NO.PZ2016012102000197 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

老师能解释下什么叫tax credit和exempt吗?这种为什么是永久性difference 而不是暂时性差异

1 个答案

品职辅导员_小明 · 2018年10月27日

tax credit 是税收抵免的意思,最典型的的例子就是你出国买东西,比如新加坡,是可以退税的,这个就是tax credit。

exempt 是免税的意思,比如你是A国的人,在B国赚钱,那么你在B国交了税之后,就不用在A国交了,因为A国对你 exempt

这2个都是不能回转的,所以是永久性差异

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