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廖廖酱 · 2018年05月19日

问一道题:NO.PZ2016012102000197 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


老师,BC和选项我都能理解,请问这里的A选项难道不会造成永久性差异么?可以举一下例子么?不理解谢谢~

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已采纳答案

品职辅导员_小明 · 2018年05月19日

税率不同是会引起taxable income的永久性差异,因为税务局不会因为将来有一个回转,因为税率是很难改变的

但是这道题有个陷阱就是问你税前和税后之间的对比,税率的不同肯定对税前的收益没有任何影响,完全不相干的。你能说因为税率会影响公司的EBIT吗?显然不能。税率只能影响NI。

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能请老师把所有的答案和题目下吗?看解答有些云里雾里。非常感谢老师

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