因为计算blend tax和遗产规划的时候用的都是accural base 请问是什么原因？另外，如果题目中要求计算税 但是又没明确说用哪种方法怎么办？是根据金融产品本身来qu区别么？比如bond用accural base, 股票用defer CG tax 而房地产用wealth base?每次遇到这种问题都好纠结！求解答！
韩韩_品职助教 · 2018年06月05日
同学你好，我们来看一下原版书的内容。
针对accural,它是一种适用性最广泛的税收机制。
One of the most straightforward methods to tax investment returns is to tax an investment’s
annual return at a single tax rate, regardless of its form.
而deferred capital gain tax的使用范围比较窄，主要就是针对股票资产升值的投资部分。
Another straightforward method of taxing returns is to focus on capital gains, the recognition
of which can usually be deferred until realized, instead of interest income and dividends,
which are generally taxable each year. A portfolio of non-dividend-paying stocks could fall
under this type of framework.
不管是blended tax, 还是遗产税，一般都是会有多种投资品，所以选择一个适用范围更广的税收计算方法。
不过题目严谨的话，都会分别告诉你说，哪一种投资品适用哪一种税率，如果实在没有告诉的情况下，就是interest income/dividend用accural tax, 股票用realized gain，房地产用wealth-tax。