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Rhea_y · 2020年12月17日

问一道题：NO.PZ2018091705000048 [ CFA III ]

问题如下：

Clara would like to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable and tax rate is 30%, which is paid by donee. Alternatives, $1 million could be transferred as a bequest 10 years from today, the inheritance tax rate is 50%.

In addition, Clara is subject to 30% investment income tax rate, and Aaron is subject to lower investment income rate, which is 20%. They have the same pre tax return of 8%.

The relative after-tax future value of the taxable gift compared to the bequest is

选项：

A.

1.67

B.

2.16

C.

1.51

解释：

C is correct.

考点：taxable gift的计算

解析： $RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51$

这道题不是由donor交税吗？根据公式算出来是1.833啊

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Rhea_y · 2020年12月17日

不好意思，是我看错了

3 个答案

王暄_品职助教 · 2021年09月12日

为什么 paid by donor不是第三个公式？@火猩🎀

因为本题是paid by donee，所以是donee付税，使用的是paid by donee的公式。

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火猩🎀 · 2021年09月11日

为什么 paid by donor不是第三个公式？

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王暄_品职助教 · 2020年12月17日

同学看我下面画横线的地方，题目说的是paid by donee

Clara would like to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable and tax rate is 30%, which is paid by donee. Alternatives, $1 million could be transferred as a bequest 10 years from today, the inheritance tax rate is 50%.

同学们一定要仔细的读题目啊！

donor（给钱的）/donee（收钱的）要区分好

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Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 这个题干中说是ton nor，为什么不能用第三个RV（taxeon nor）公式计算，而本题答案中显示的是使用了第二个RV公式（taxeon recipient）呢？

2020-12-16 14:50 1 · 回答

Clara woullike to transfer wealth ($1 million) to his son Aaron. The lifetime gift is taxable antrate is 30%, whiis painee. Alternatives, $1 million coultransferrea bequest 10 years from toy, the inheritantrate is 50%. In aition, Clara is subjeto 30% investment income trate, anAaron is subjeto lower investment income rate, whiis 20%. They have the same pre treturn of 8%. The relative after-tfuture value of the taxable gift compareto the bequest is 1.67 2.16 1.51 C is correct. 考点taxable gift的计算解析 RVtaxableGift=FVGiftFVBequest=[1+0.08(1−0.20)]10(1−0.30)[1+0.08(1−0.30)]10(1−0.50)=1.30170.8622=1.51RV_{taxableGift}=\frac{FV_{Gift}}{FV_{Bequest}}=\frac{{\lbrack1+0.08(1-0.20)\rbrack}^{10}(1-0.30)}{{\lbrack1+0.08(1-0.30)\rbrack}^{10}(1-0.50)}=\frac{1.3017}{0.8622}=1.51RVtaxableGift=FVBequestFVGift=[1+0.08(1−0.30)]10(1−0.50)[1+0.08(1−0.20)]10(1−0.30)=0.86221.3017=1.51 老师，请问此类题目都是默认investment income tax是每年支付吗

2020-11-03 12:08 1 · 回答

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2020-07-31 09:35 2 · 回答

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2020-06-10 23:56 2 · 回答