15****09
2021-11-04 00:28老師好，個人IPS課后題R30的第3題可以解答下么，主要有以下幾個問題有些不明白：1.如何判斷哪個是遺產稅、哪個是贈與稅、哪個是return tax；2.為什么return用10%，不用7%，記得紀老師說過，求資產都是用稅后的return啊。謝謝啦！
所屬：CFA Level III > Private Wealth Management 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Chris Lan助教
2021-11-04 12:13
該回答已被題主采納
同學你好
根據(jù)題目的表述，他說的很清楚的。
The Halls’ after-tax return on the portfolio is 7 percent (the tax rate is 30 percent).
這句話說了投資的回報稅是30%，這就是直接的表述。
Although $1.5 million can be transferred tax free, local jurisdiction requires that the remaining $1 million transfer be subject to a 30 percent tax rate, which is Joe’s responsibility as donee.
這句話說的是直接把財富transfer出去，那就是gift的意思，因此就是Tgift
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.
這句話說的是如果我不是transfer而是bequest稅率是30%，這里就是遺產稅。Testate
他的計算公式后面乘了1-25%和1-30%，這樣就變成稅后回報了。因為孩子和老人的稅率不同。
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