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ruby5ltc · 2023年09月16日

如何判断是双重征税法?

NO.PZ2023040402000011

问题如下:

WL Corporation is located in a jurisdiction that has a 40 percent corporate tax rate on pretax income and a 30 percent personal tax rate on dividends. WL distributes all its after-tax income to shareholders. What is the effective tax rate on WL pretax income distributed in dividends?

选项:

A.

42 percent.

B.

58 percent.

C.

70 percent.

解释:

The effective tax rate can be computed as 1 minus the fraction of 1 unit of earnings that investors retain after all taxes, or 1 – (1 – 0.40)(1 – 0.30) = 0.58 or 58 percent effective tax rate. Another way to obtain the solution: Corporate taxes = 1.00 × 0.40 = 0.40 and Personal taxes = 0.60 in dividends × 0.30 = 0.18, so Total tax = 0.40 + 0.18 = 0.58, a 58 percent effective rate.

如何判断是双重征税法?

1 个答案

王琛_品职助教 · 2023年09月18日

嗨,爱思考的PZer你好:


同学好,这道题是课后题第 14 题

如果题目没有特别强调,一般默认是 double-taxation

备考建议来说,咱们把握好 double-taxation 即可哈

也请参考:https://class.pzacademy.com/qa/123438

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