问题如下:
2. If Motelli’s current investment account of € 250,000 is invested in an asset which is expected to earn annual interest of 6.5 percent and no capital gains, what is his expected after tax accumulation in 15 years?
选项:
A. € 578,664.
B. € 586,547.
C. € 642,960.
解释:
B is correct.
The after tax wealth accumulation for annually taxable income is
FVIFi = [1 + r(1–ti)]n
FV =€250,000×FVIFi =€250,000×[1+0.065(1–0.10)]15
= €586,547
老师,年收益6.5%算下来是16250每年,按照表格中的说法,没超过20000应该不征税呀?为什么有10%的税?