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PaisleyPPx · 2020年09月21日

问一道题：NO.PZ2016012102000144 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Max, a famous novelist in DC Inc., is writing his latest story which plans to be finished next year. Several days ago, DC Inc. paid him a $1.5 million advance. Immediately Max paid the income taxes of the advance at 35%. Which of the following is most appropriate?

选项：

A.

The tax basis of the advance at the end of this year is $0.

B.

The tax basis of the advance at the end of this year is  $525,000.

C.

The tax basis of the advance at the end of this year is $1.5 million.

解释：

A

The advance has been taxed at 35% when received. The tax basis of the advance afterwards should be 0.

老师 tax basis是什么意思
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1 个答案

Olive_品职助教 · 2020年09月22日

嗨，从没放弃的小努力你好：


问的是年底计税基础，也就是应该按多少征税。 Max在收到稿酬的时候就提前交了税，用的是“immediately paid”，所以到年底再计算本年度应交税费的时候，就不应该算这笔稿酬了，所以是0。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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