陳同學(xué)
2021-09-25 01:32老師，課后題3題哪句話說(shuō)明了te rate是多少？哪句話有說(shuō)明了公式里的Tie rate是多少？好像兩個(gè)都是30%，但我無(wú)法從題目中判斷哪句話給出了這兩個(gè)tax rate.
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Nicholas助教
2021-09-26 10:50
該回答已被題主采納
同學(xué)，早上好。
這里題目中說(shuō)明Assume the $1 million transfer is subject to 30 percent tax whether it takes place today or is delayed and transferred as a bequest in five years. 即無(wú)論是發(fā)生在今天作為gift，還是作為Bequest，都按照30%稅率征稅。
請(qǐng)【點(diǎn)贊】喲~。加油，祝你順利通過(guò)考試~
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追問(wèn)
老師，分子里的30%，和分母中兩個(gè)30%，我想問(wèn)的是這三個(gè)30%在公式里分別對(duì)應(yīng)題目中的那一句話？
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追答
同學(xué)，下午好。
分母中對(duì)于10%回報(bào)的稅率說(shuō)明：As part of their estate, Tony and Eleanor Hall currently own a $2.5 million portfolio of equities and bonds that has an average annual pretax return of 10 percent. The Halls’ after-tax return on the portfolio is 7 percent (the tax rate is 30 percent). 即作為贈(zèng)予人的一方，回報(bào)的稅率較高，為30%。
分子分母中對(duì)于捐贈(zèng)稅和遺產(chǎn)稅的稅率說(shuō)明：Assume the $1 million transfer is subject to 30 percent tax whether it takes place today or is delayed and transferred as a bequest in five years. 即無(wú)論是發(fā)生在今天作為gift，還是作為Bequest，都按照30%稅率征稅。 -
追問(wèn)
謝謝老師！原文里面說(shuō)的是“The Halls have consulted with their financial planner as they are uncertain whether the 30 percent tax rate would also apply if their gift to their grandson is delayed and transferred as a bequest five years from today.” 我有點(diǎn)不明白您是怎么通過(guò)這句話 “得出了即無(wú)論是發(fā)生在今天作為gift，還是作為Bequest，都按照30%稅率征稅?！?。我覺(jué)得咱們兩個(gè)人應(yīng)該有一個(gè)對(duì)這句話的英文理解有偏差。。。。
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追答
同學(xué)，下午好。
我引用的是這段話，是在B問(wèn)中說(shuō)明的，請(qǐng)參考
Assume the $1 million transfer is subject to 30 percent tax whether it takes place today or is delayed and transferred as a bequest in five years.
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