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陈Shelly · 2020年07月31日

问一道题：NO.PZ2018091705000048

问题如下：

Clara would like to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable and tax rate is 30%, which is paid by donee. Alternatives, $1 million could be transferred as a bequest 10 years from today, the inheritance tax rate is 50%.

In addition, Clara is subject to 30% investment income tax rate, and Aaron is subject to lower investment income rate, which is 20%. They have the same pre tax return of 8%.

The relative after-tax future value of the taxable gift compared to the bequest is

选项：

A.

1.67

B.

2.16

C.

1.51

解释：

C is correct.

考点：taxable gift的计算

解析： $RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51$

[1+0.08(1−0.20)]10

上一章学的关于各项税的征法，这道题为什么是对投资收益部分征税而不是对全额征税呢？题目中并没有说呀

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王暄_品职助教 · 2020年09月26日

回复格蕾丝的评论：这题里给的是投资税率investment income tax，针对每年的投资收入征税。没有说到capital gain的问题。

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王暄_品职助教 · 2020年08月02日

嗨，努力学习的PZer你好：

这道题问的The relative after-tax future value of the taxable gift compared to the bequest。所以我们要分别求出 after-tax future value of the taxable gift和 after-tax value of the bequest，然后将两个结果相除，得到relative value。
After-tax future value都是只对增值的投资收益征税，不是对全额征税。
你说的应该是R29里的wealth-based taxes,这种税种则是对资产的全额征税。
这题的考点是R30里的estate planning中的taxable gifts on recipient，是很典型的题目了，一定要会。
混淆了的话，快去看下强化班讲义巩固一下！

-------------------------------
加油吧，让我们一起遇见更好的自己！

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格蕾絲 · 2020年09月14日

为啥是每年交capital gain tax？是不是题目没说deferred CG tax就默认为每年交CG tax？

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2.16 1.51 C is correct. 考点taxable gift的计算解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51这道题不是由nor交税吗？根据公式算出来是1.833啊

2020-12-17 15:06 3 · 回答

Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 这个题干中说是ton nor，为什么不能用第三个RV（taxeon nor）公式计算，而本题答案中显示的是使用了第二个RV公式（taxeon recipient）呢？

2020-12-16 14:50 1 · 回答

Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 老师，请问此类题目都是默认investment income tax是每年支付吗

2020-11-03 12:08 1 · 回答

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2020-06-10 23:56 2 · 回答