NO.PZ2024121001000024
问题如下：
Which of the following is a significant advantage for GPs in receiving carried interest compared to other forms of compensation?
选项：
A.It is taxed at a higher rate, providing more tax revenue for the government.
B.It is deferred until the end of the investment period and may be treated as a long-term capital gain.
C.It is based solely on the performance of individual investments rather than the overall fund.
解释：
对于普通合伙人（GPs）而言，收取附带权益（carried interest）相较于其他形式补偿的一个显著优势是，其支付通常会递延至投资期结束，并且在某些司法管辖区可能被视为长期资本收益，从而享受更有利的税收待遇。选项 A 错误，附带权益在一些地区（如美国和英国）通常被视为资本收益收入，税率相对较低；选项 C 错误，附带权益是基于基金整体回报，而非单个投资的表现。
这个费用不需要每年交吗
