开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

Brocolli · 2024年08月07日

关于先分还是先税的问题

* 问题详情,请 查看题干

NO.PZ202301041000002102

问题如下:

Determine the minimum amount (in EUR) that each child should receive if Emma were to die today. Show your calculations.

选项:

解释:

The Gondos’ three children are collectively entitled to one-third of the total estate under forced heirship. Assuming Emma were to die today, the estate tax is computed as:

The value of the total estate, on an after-tax basis, is EUR 16,000,000 – EUR 6,200,000 = EUR 9,800,000.

The three children are collectively entitled to one-third of the EUR 9.8 million which equals EUR 3,266,667 (EUR 9,800,000/3). Each child would receive EUR 1,088,889 (EUR 3,266,667)/3.

老师,在上一个小问里,计算配偶税后可分配的金额时,采用了先分后税的方法,链接是https://class.pzacademy.com/qa/167041。为什么此处算孩子的可分配金额时,又变成先税后分呢?

1 个答案

王暄_品职助教 · 2024年08月08日

嗨,爱思考的PZer你好:


因为在计算给配偶的时候,题目要求的税前,而计算给孩子的时候,没有这样的要求

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

  • 1

    回答
  • 0

    关注
  • 100

    浏览
相关问题

NO.PZ202301041000002102 问题如下 termine the minimum amount (in EUR) theachilshoulreceive if Emma were to e toy. Show your calculations. TheGons’ three chilen are collectively entitleto one-thirof the totalestate unr forceheirship. Assuming Emma were to e toy, the estate taxis computeas:The value of thetotestate, on after-tbasis, is EUR 16,000,000 – EUR 6,200,000 = EUR9,800,000. Thethree chilen are collectively entitleto one-thirof the EUR 9.8 millionwhiequals EUR 3,266,667 (EUR 9,800,000/3). Eachilwoulreceive EUR1,088,889 (EUR 3,266,667)/3. 如题

2024-08-14 09:16 2 · 回答

NO.PZ202301041000002102 问题如下 termine the minimum amount (in EUR) theachilshoulreceive if Emma were to e toy. Show your calculations. TheGons’ three chilen are collectively entitleto one-thirof the totalestate unr forceheirship. Assuming Emma were to e toy, the estate taxis computeas:The value of thetotestate, on after-tbasis, is EUR 16,000,000 – EUR 6,200,000 = EUR9,800,000. Thethree chilen are collectively entitleto one-thirof the EUR 9.8 millionwhiequals EUR 3,266,667 (EUR 9,800,000/3). Eachilwoulreceive EUR1,088,889 (EUR 3,266,667)/3. 老师,我在类似问题中看到有强制继承权时不需要考虑税收,所以不谈allowance问题。我有两个follow-up questions强制继承权只针对配偶吗只有强制继承权不考虑税收,所以不考虑allowance吗?

2024-06-24 05:30 1 · 回答

NO.PZ202301041000002102 问题如下 termine the minimum amount (in EUR) theachilshoulreceive if Emma were to e toy. Show your calculations. TheGons’ three chilen are collectively entitleto one-thirof the totalestate unr forceheirship. Assuming Emma were to e toy, the estate taxis computeas:The value of thetotestate, on after-tbasis, is EUR 16,000,000 – EUR 6,200,000 = EUR9,800,000. Thethree chilen are collectively entitleto one-thirof the EUR 9.8 millionwhiequals EUR 3,266,667 (EUR 9,800,000/3). Eachilwoulreceive EUR1,088,889 (EUR 3,266,667)/3. 如果先1/3, 这样每人都能抵扣,人均到手遗产更大

2023-08-20 16:35 2 · 回答