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: 1.67
2.16
C.1.51
解释:
C is correct.
考点:taxable gift的计算
解析:
[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