林同學(xué)
2022-02-02 22:00P138中為什么說call option會(huì)影響股利的稅？
所屬：CFA Level III > Private Wealth Management 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
Chris Lan助教
2022-02-04 12:10
該回答已被題主采納
同學(xué)你好
這里只是一筆帶過，這個(gè)情況原版書舉了一個(gè)例子。
For example, in the United States, if call options sold on the stock are in-the-money or have expiration periods less than 30 days, dividends earned on the stock are taxed at the regular income tax rate instead of at the more favorable qualified dividend rate.
這個(gè)意思就是說，如果你是做為call option的short方，當(dāng)時(shí)call option是ITM的情況，或者到期日少于30天，那么你從股票中獲得的股利將按常規(guī)所得稅稅率納稅，而不是按更優(yōu)惠的合格股利稅率進(jìn)行納稅。
另外，
Qualified dividends are generally dividends from shares in domestic corporations and certain qualified foreign corporations which have been held for at least a specified minimum period of time. The position must be unhedged. 合格股利通常是指在美國持有至少一段特定時(shí)間的國內(nèi)公司和某些合格外國公司的股票，普通股為61天，優(yōu)先股為91天。而且該頭寸必須不進(jìn)行對(duì)沖（合格股利就是適用于少交股利稅的情況）
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