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梦梦 · 2024年09月19日

基金的capital gain

  1. FRM I
  2. Financial Markets And Products

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.

老师好 capital gain是分红再投资产生的，还是怎么产生的？

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1 个答案

李坏_品职助教 · 2024年09月20日

嗨，从没放弃的小努力你好：


capital gain是资本增值，指的是基金资产增值了（基金就是基金经理把投资者的钱聚集起来，再去集中买股票。基金经理买的股票涨了，那么基金资产就增值了）。



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虽然现在很辛苦，但努力过的感觉真的很好，加油！

梦梦 · 2024年09月20日

也就是capital gain和dividend无关对吧，是两种收益，最后答案就是以获利的300为基础征税

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NO.PZ2020011901000054 问题如下 investor buys 100 shares in open-enmutufunon January 1 of a yefor US30. The funearns vin of US1 per share in the first yeanUS2 per share in the seconyear. These vin are reinvestethe fun The capitgains in the first yeare US3, anthe capitgains in the seconyeare US4. The investor sells the shares for US43 in the thiryear. Explain how the investor is taxe The investor will pton the investment income from vin of US100 in the first yeanon US200 in the seconyear. The investor will also pton capitgains of US300 in the first yeanUS400 in the seconyear. The investor’s basis the start of the thiryewill US40 per share (= 30 + 1 + 2 + 3 + 4) or US4,000 in total. The shares are solfor US4,300. Tis therefore payable on US300 in the thiryear. 1.我看了一下其他人的疑问，感觉没有问的十分清楚。我这里理解有两层的税，我们Fun面因为再投资了，所以Fun面不需要交任何税（也就是说从fun直接扣除的税是没有的）2.第二层面是从投资者这里每年来看，第一年的时候，虽然投资者还没有赎回，但是他的vin CG都需要交税，这一部分是100*v tax+300*tax，然后这个t是投资者额外从自己资产里面交给tpartment,第二年同理，他需要交200*v tax+400*tax3.第三年，beginning asset =40, enng asset=43,所以他按照43块卖出，但没说这个3块钱包含v， 所以默认都是CG, 以CG的税率来征收，也就是3*100*tax，因为他realize部分钱，所以会收到43，之后在报税的时候再给这个3*100通过自己的户口给tpartment交税。我上面说的对吗？如果不对，麻烦再具体说一下。好不清楚的感觉。

2024-09-15 15:17 1 · 回答

NO.PZ2020011901000054问题如下investor buys 100 shares in open-enmutufunon January 1 of a yefor US30. The funearns vin of US1 per share in the first yeanUS2 per share in the seconyear. These vin are reinvestethe fun The capitgains in the first yeare US3, anthe capitgains in the seconyeare US4. The investor sells the shares for US43 in the thiryear. Explain how the investor is taxeThe investor will pton the investment income from vin of US100 in the first yeanon US200 in the seconyear. The investor will also pton capitgains of US300 in the first yeanUS400 in the seconyear. The investor’s basis the start of the thiryewill US40 per share (= 30 + 1 + 2 + 3 + 4) or US4,000 in total. The shares are solfor US4,300. Tis therefore payable on US300 in the thiryear.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

2023-04-07 03:12 1 · 回答

NO.PZ2020011901000054这道题题干没有提及怎么算tax，为什么到了第三点就直接用盈利的4000块减去卖掉的4300，说tax就是$300呢？

2021-02-18 10:27 2 · 回答

这道题在基础班没有提到，是否需要掌握？

2020-07-08 23:22 1 · 回答