劉同學(xué)
2018-04-08 14:37The author of a new textbook received a $100,000 advance from the publisher this year. $40,000 of income taxes were paid on the advance when received. The textbook will not be finished until next year. Determine the tax basis of the advance at the end of this year. A $0. B $40,000. C $100,000. 這種先付了一部分的情況是不是不當(dāng)年上稅？收齊10w之后按10w上稅？答案說了一堆也沒說明白
所屬：CFA Level I 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2018-04-08 17:35
該回答已被題主采納
同學(xué)你好，當(dāng)年收到的這10萬不交稅，等真正實(shí)現(xiàn)了這個(gè)收益才交稅
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追問
第二次遇見這題，不明白在于這句話：advance from the publisher this year. $40,000 of income taxes were paid，那么他收到這4w的話，稅務(wù)部門能不讓他納稅嗎？？
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追答
同學(xué)你好，這4w是他支付給稅務(wù)局的錢，不是他收到的錢。
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