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eee · 2018年12月08日

私人财富管理税收书后21题

  1. Jose DiCenzo has some securities worth €50,000 that have a cost basis of €75,000.
                               If he sells those securities and can use the realized losses to offset other realized
                               gains, how much can DiCenzo reduce his taxes in the current tax year assuming capital gains are taxed a 


  2.                         

    In the previous question, suppose DiCenzo sells the securities in the current tax
                               year and replaces them with securities having the same returns. He will then sell
                               the new securities in the next tax year. What is the total tax savings assuming DiCenzo
                               does not reinvest the tax savings?

如何理解这个“with securities having the same return”?这个证券上一年度是亏的啊,书后题视频说第二年回到75000,题干没有这个描述啊,我以为是第二年继续亏
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品职辅导员_小明 · 2018年12月09日

我们是要站在出题人的角度去思考问题的,这个题主要是想考投资亏损的税盾问题,一个人第一次投资亏损了,然后第二次又赚了相同的金额,这里相同意思是赚到钱和亏损的钱是相同的

 

with securities having the same return这句话你可以理解为,这个人实现了亏损之后,又马上把证券买回来,这样第二年赚到了相同的钱。

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