问题如下:
Jack invested $200,000 in a tax deferred account which is subordinate to Heavy Interest Tax Regime. In this regime, interests are taxed at ordinary rates, but regime has a favorable treatment for dividends and capital gains. Which of the following assets would be the least appropriate in his account?
选项:
A.Stocks with high capital gain
B.Bonds with high interest income
C.High dividend paying stocks.
解释:
B is correct.
考点:Seven global Tax regimes
解析:Heavy Interest Tax Regime,对于利息征重税,但是对于股息和资本利得有税收优惠。本题问的是放入tax deferred account中的资产最不合适的是哪个?所以应该选高利息的债券。
不大明白答案。对利息征收重税,说明投资高利息的债券是非常需要税收优惠的,那么就应当往TD、TEA里头放去争取税收优惠呀?