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deirdreann · 2020年08月16日

问一道题:NO.PZ2018110601000025 [ CFA III ]

问题如下:

In a country where dividend and capital gains are taxed at lower rates than interest income, and realized capital losses can be used to offset realized capital gains. A taxable investor could obtain highest tax-efficient if his taxable account hold more:

选项:

A.

investment grade bonds

B.

stocks focused on dividend distribution

C.

stocks focused on capital gain opportunities.

解释:

C is correct.

考点:asset allocation中的税收限制

解析:应税账户中应当首先考虑征税低、或者可以抵减税收的资产。题中,dividend与capital gain的税率比interest income低,首先排除A。由于realized capital losses可以抵减realized capital gains(这被称为tax-loss harvesting),关注于capital gain的股票一旦获得损失可以抵减当前或者未来的capital gain,所以C更好。

选项b中div也是low tax rate 为什么不行

1 个答案

纠纠_品职答疑助手 · 2020年08月18日

嗨,努力学习的PZer你好:


Dividend 的税率比较低其实也是可以的,但是因为Dividend不会产生损失,而Captial gain是有可能产生损失可以抵税的。所以stocks focused on capital gain opportunities更好些。


-------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!


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