开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

PaisleyPPx · 2020年09月21日

问一道题：NO.PZ2016012102000144 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

Max, a famous novelist in DC Inc., is writing his latest story which plans to be finished next year. Several days ago, DC Inc. paid him a $1.5 million advance. Immediately Max paid the income taxes of the advance at 35%. Which of the following is most appropriate?

选项：

A.

The tax basis of the advance at the end of this year is $0.

B.

The tax basis of the advance at the end of this year is  $525,000.

C.

The tax basis of the advance at the end of this year is $1.5 million.

解释：

A

The advance has been taxed at 35% when received. The tax basis of the advance afterwards should be 0.

老师 tax basis是什么意思
添加评论
1 个答案

Olive_品职助教 · 2020年09月22日

嗨，从没放弃的小努力你好：


问的是年底计税基础，也就是应该按多少征税。 Max在收到稿酬的时候就提前交了税，用的是“immediately paid”，所以到年底再计算本年度应交税费的时候，就不应该算这笔稿酬了，所以是0。


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


  • 1

    回答

  • 0

    关注

  • 533

    浏览
相关问题

NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 税基可不可以理解为，在X时刻，税务局认为你应该缴纳的税款？

2024-11-15 16:10 1 · 回答

NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 资产负债表观来看，accouting base因为收入还没有确认，所以是0（或者确认了一部分的话，就是一个小于1.5m的数字），若tbase是0，那就没有A了，甚至要确认L了。那如果用损益表观，提前交税了，应该以后少交税，确认A才对，至少也不会有L吧

2024-08-12 14:57 5 · 回答

NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~

2024-04-30 08:38 1 · 回答

NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ The tbasis of A 时点B 是不是就是时点B时，A收入还未交税的部分

2024-02-02 15:13 1 · 回答

NO.PZ2016012102000144 问题如下 Max, a famous novelist in Inc., is writing his latest story whiplans to finishenext year. Severys ago, Inpaihim a $1.5 million aance. Immeately Mpaithe income taxes of the aan35%. Whiof the following is most appropriate? A.The tbasis of the aanthe enof this yeis $0. B.The tbasis of the aanthe enof this yeis $525,000. C.The tbasis of the aanthe enof this yeis $1.5 million. AThe aanhbeen taxe35% when receive The tbasis of the aanafterwar shoul0.考点aance（定金或是预付款，它是一种负债）在不同时点的税基 题目里面Max预收了1.5m，并且立马预缴了，按35%计算的所得税。因此，收到预付款时已按35%征税，当年底需要缴纳的计税基础为0，已经不欠税务局钱了~ 老师我有两个问题1、税基究竟指的是什么，是应税所得吗，还是应交税费？比如这道题，如果问立即缴纳的时候，税基多少，那是1.5M吗？还是1.5M*35%？2、就算他立即先交了，那不应该是会计方法和税务方法的区别吗？在税务方法这里，不就应该是基于税基吗？报表不也是每年才更新年报，为啥年底这么近，不能体现当年发生的事呢？就是0呢？

2023-09-25 15:57 1 · 回答