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dabai · 2021年04月28日

问一道题:NO.PZ2015112003000011 [ CFA III ]

问题如下:

A client has funds in a tax deferred account and a taxable account. Which of the following assets would be most appropriate in a taxable account in a Flat and Heavy Tax Regime, in which dividends and capital gains are taxed at ordinary rates and interest income is tax exempt? Assume that all assets are held in a client’s overall portfolio.

选项:

A.

Bonds.

B.

Actively traded stocks.

C.

High dividend paying stocks.

解释:

A is correct.

Tax-exempt assets are not appropriate for tax deferred accounts. In a Flat and Heavy Tax Regime, dividends and capital gains are taxed at ordinary rates and are not the best choices for taxable accounts.

请问一下是不是放在TDA账户里的比如题里频繁交易获得的capital gains和分红,是不用交capital gains和分红的税,只有当把钱从TDA里拿出来时才交点withdraw税?放在taxable account里的投资,因为这个account本身是不直接关联税率的,里面的钱按各自的投资性质和相关税率交税,要是有capital gains就按capital gains的税率交税,interest就按interest的税率交税,题目里interest税是免除的,所以就不用交?
1 个答案

王暄_品职助教 · 2021年04月28日

请问一下是不是放在TDA账户里的比如题里频繁交易获得的capital gains和分红,是不用交capital gains和分红的税,只有当把钱从TDA里拿出来时才交点withdraw税?


是的,TDA账户里的所有投资产品,免征投资税收,只有取出的时候要征withdraw tax。


放在taxable account里的投资,因为这个account本身是不直接关联税率的,里面的钱按各自的投资性质和相关税率交税,要是有capital gains就按capital gains的税率交税,interest就按interest的税率交税,题目里interest税是免除的,所以就不用交?


对对对!