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李建强 · 2022年03月23日

这题不懂

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NO.PZ202109080300000104

问题如下:

The tax liability on the sale of the Steelworq shares is:

选项:

A. −$4,000.

B. $0.

C. $33,020.

解释:

A is correct. There is a tax loss of $4,000, representing a tax benefit, on Yoonim’s sale of the Steelworq shares. In the United States, there is a basis “step-up” on death, meaning that someone who inherits an asset would have a tax basis equal to the fair market value of the asset on the date of death. Since the Steelworq shares had a market value of $200,000 at the time of the relative’s death and Yoonim sells the shares for $180,000, the tax liability on the sale of the Steelworq shares is calculated as:

Tax liability on sale of Steelworq shares = ($180,000 − $200,000) × 20% capital gains tax rate = −$4,000 (tax benefit).

请教做题思路如何解题

1 个答案

王暄_品职助教 · 2022年03月24日

本题考察这部分股票卖出后所导致的tax liability是多少:

当时他继承这批股票的时候,价值200,000,卖出价格180,000,所以相当于亏了,所以可以其实可以抵减税收负担:

所以直接用卖出价减成本价,得到资本减值的价格,然后乘以税率即可:(180,000-200,000)*20

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