NO.PZ2020011901000054
问题如下:
An investor buys 100 shares in an open-end mutual fund on January 1 of a year for USD 30. The fund earns dividends of USD 1 per share in the first year and USD 2 per share in the second year. These dividends are reinvested by the fund. The capital gains in the first year are USD 3, and the capital gains in the second year are USD 4. The investor sells the shares for USD 43 in the third year. Explain how the investor is taxed.
解释:
The investor will pay tax on the investment income from dividends of USD 100 in the first year and on USD 200 in the second year. The investor will also pay tax on capital gains of USD 300 in the first year and USD 400 in the second year. The investor’s basis at the start of the third year will be USD 40 per share (= 30 + 1 + 2 + 3 + 4) or USD 4,000 in total. The shares are sold for USD 4,300. Tax is therefore payable on USD 300 in the third year.
第一年和第二年交税没有问题,但是第三年的股价需要加上分红不明白,谢谢