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highsix · 2020年03月18日

问一道题:NO.PZ2015112003000011

问题如下:

A client has funds in a tax deferred account and a taxable account. Which of the following assets would be most appropriate in a taxable account in a Flat and Heavy Tax Regime, in which dividends and capital gains are taxed at ordinary rates and interest income is tax exempt? Assume that all assets are held in a client’s overall portfolio.

选项:

A.

Bonds.

B.

Actively traded stocks.

C.

High dividend paying stocks.

解释:

A is correct.

Tax-exempt assets are not appropriate for tax deferred accounts. In a Flat and Heavy Tax Regime, dividends and capital gains are taxed at ordinary rates and are not the best choices for taxable accounts.

这题B C怎么理解,为什么不选C?

1 个答案
已采纳答案

Olive_品职助教 · 2020年03月19日

嗨,从没放弃的小努力你好:


利息免税,dividend和capital gain正常交税,客户有TDA和taxable account两类账户,问哪类产品应该放在taxable account里。

TDA是有税收优惠的账户,所以征税的产品应该放在TDA里,而免税产品应该放taxable account里,所以选A。

B选项交易活跃的股票,意味着很多capital gain tax,应该放TDA里,C选项也一样,dividend多,交税多,应该放DTA里。

 


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努力的时光都是限量版,加油!