问一道题：NO.PZ2018091705000120

问题如下：

Jack lives in a deemed disposition tax regime, the inheritance tax rate is 40 percent. His main financial assets are bonds, with a principal of $10 million and unrealized capital gains of $0.6millon. If he bequeathed the bonds to his son, what is the inheritance tax to be paid?

选项：

4.24million.

4million.

0.24million.

解释：

C is correct.

考点: Deemed Disposition

解析:

在视同处置的机制中，税收不是对转让的本金价值征收，而是只对未确认收益的价值征收。

inheritance tax=0.6million×40%=0.24million