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AroDing · 2024年11月15日

tax basis

  1. CFA I
  2. FRA

NO.PZ2016012102000144

问题如下：

Max, a famous novelist in DC Inc., is writing his latest story which plans to be finished next year. Several days ago, DC Inc. paid him a $1.5 million advance. Immediately Max paid the income taxes of the advance at 35%. Which of the following is most appropriate?

选项：

A.

The tax basis of the advance at the end of this year is $0.

B.

The tax basis of the advance at the end of this year is $525,000.

C.

The tax basis of the advance at the end of this year is $1.5 million.

解释：

A

The advance has been taxed at 35% when received. The tax basis of the advance afterwards should be 0.

考点：advance（定金或是预付款，它是一种负债）在不同时点的税基

题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。

因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~

税基可不可以理解为，在X时刻，税务局认为你应该缴纳的税款？

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1 个答案

王园圆_品职助教 · 2024年11月15日

同学你好，税基是税务局认为你应该用来计算税款的那个应税收入的大小，而不是税款本身哦

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