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wosmomo · 2020年07月30日

问一道题:NO.PZ2015112003000018

问题如下:

Jose DiCenzo has some securities worth €50,000 that have a cost basis of €75,000. If he 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. Assuming capital gains are taxed at 30 percent, what is the total tax savings assuming DiCenzo does not reinvest the tax savings?

选项:

A.

€0.

B.

€7,500.

C.

€15,000.

解释:

A is correct.

Assuming DiCenzo does not reinvest the tax savings, tax loss harvesting does not reduce the total tax paid over time. It only defers taxes because recognizing the loss resets the cost basis to a lower figure which will ultimately increase the gain realized late by the same amount. Tax loss harvest can augment return by postponing tax liabilities. Reinvesting the current year’s tax savings increases the after-tax principal investment, which can augment the value of tax loss harvesting further.

 老师好,题目里说assuming DiCenzo does not reinvest the tax savings,不是说not reinvest ,所以这个题目是不是说的不够严谨。我觉得他说的是当时省下的税不再投资了,所以省的是7500。

1 个答案
已采纳答案

王暄_品职助教 · 2020年08月01日

嗨,努力学习的PZer你好:


  • 题目中问的是“total tax saving”也就是两年的tax加在一起。
  • 我带着你用数字证明一下,为什么total tax saving=0,也希望你看我这有数字的解答,回头看看答案的文字版,那个就是原理,考试很可能会考原理。
  • 我们假设第二年最终的股票卖出价格为80,000,则:
  • 所以说总共交的税是一样的,则total tax saving=0


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!


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