NO.PZ2018091705000040
问题如下:
The market price of Jack’ investment is $7,000, while the purchase price of this asset is $10,000. Jack sells the asset; the investment losses can offset investment income to avoid some tax. But Jack buys this asset at$ 7000 next day, considering the asset price will go to $10,000 again. Assume the tax rate is 20%,how much total tax savings is?
选项: 0
600
C.3, 000
解释:
A is correct.
考点:Tax Alpha
解析:Jack卖出资产,那么亏算额便是10,000-7,000=3,000。这部分损失是可以抵税的,可以抵税600。现在把这个资产重新买回,考虑到该资产预期还会涨回到10000元,那么资产将会实现3000的资本利得,在税率不变的情况下,需要征税的金额也是600。前后相抵,总的tax savings为0
请问老师:如果税率不变,亏损卖出后再原价买入,是不是tax harvesting永远和不买卖一样,应为总是会预期股价又涨回去。。。另有一道题假设第二年就涨回80000的就是这个思路。