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ciaoyy · 2019年11月23日

问一道题:NO.PZ2018091705000037

问题如下:

Jack invested $200,000 in a tax deferred account which is subordinate to Heavy Interest Tax Regime. In this regime, interests are taxed at ordinary rates, but regime has a favorable treatment for dividends and capital gains. Which of the following assets would be the least appropriate in his account?

选项:

A.

Stocks with high capital gain

B.

Bonds with high interest income

C.

High dividend paying stocks.

解释:

B is correct.

考点:Seven global Tax regimes

解析:Heavy Interest Tax Regime,对于利息征重税,但是对于股息和资本利得有税收优惠。本题问的是放入tax deferred account中的资产最不合适的是哪个?所以应该选高利息的债券。

不大明白答案。对利息征收重税,说明投资高利息的债券是非常需要税收优惠的,那么就应当往TD、TEA里头放去争取税收优惠呀?

1 个答案

包包_品职助教 · 2019年11月25日

嗨,努力学习的PZer你好:


你的考虑是正确的,这道题目的答案有点问题,我们已经后台修改,感谢同学指正。


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