问题如下:
Tom’s payment can be invested in Tax-deferred account or Tax-exempt account. We assume that
1. Contributions in Tax-deferred account are not taxed, but withdrawals from this account will be taxed at 30 percent.
2. Contributions in Tax-exempt account are taxed at 15% tax rate, but withdrawals from this account will be not be taxed.
Which account should Tom choose?
选项: Tax-deferred
accounts
Tax-exempt accounts
C.Uncertain.
解释:
B is correct.
考点:Types of investment accounts
解析:如果Tom把钱投资于递延账户,资金放进去时不需要交税,但是资金取出时需要征收30%的税。那么投资期结束时,账户里资产价值为
如果Tom把钱投资于免税账户,资金放进去时需要征收15%的税,但是资金取出时不需要交税。那么投资期结束时 ,账户里资产价值为
由此可得,Tom 把钱投资于免税账户比较划算。
没看懂tax-exempt账户的计算公式,这个contribution指的是向账户转入的资金吗还是指每期的收益,另外对contribution的征税都是期初征收的,为什么计算公式和withdraw一样。