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闫旭 · 2022年03月10日

C是怎么理解？

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NO.PZ2018053101000041

问题如下：

Which of the following statements is true for REITs?

选项：

A. According to GAAP, equity REITs are exempt from reporting earnings per share.

B. Though equity REIT correlations with other asset classes are typically moderate, they are highest during steep market downturns.

C. The REIT corporation pays taxes on income, and the REIT shareholder pays taxes on the REIT’s dividend distribution of after-tax earnings

解释：

B is correct. Real estate investments, including REITs, provide important portfolio benefits due to moderate correlation with other asset classes. However, there are periods when equity REIT correlations with other securities are high, and their correlations are highest during steep market downturns.

A is incorrect because equity REITs, like other public companies, must report earnings per share based on net income as defined by GAAP or IFRS.

C is incorrect because REITs can avoid this double taxation. A REIT can avoid corporate income taxation by distributing dividends equal to 90%–100% of its taxable net rental income. This ability to avoid double taxation is the main appeal of the REIT structure.

这里是怎么算税收的？没明白

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2 个答案

Lucky_品职助教 · 2022年11月08日

嗨，努力学习的PZer你好：


回应的C选项税收问题，C说The REIT corporation pays taxes on income，但其实income tax是免收的，所以没有选择C

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Lucky_品职助教 · 2022年03月12日

嗨，从没放弃的小努力你好：


REITS豁免了公司层面的企业所得税，因为制度要求REITS分配90%以上的利润/收入，当利润/收入分配给投资者时，仅针对投资者征税，因此这句话前半段是错的，后半段是对的。

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

苏·Xu · 2022年11月06日

这个解释回应的是哪个选项？？？？？？？

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