趙同學(xué)
2023-05-22 01:24您好，這道題總共要捐750000，但減少的稅全按照income的50%稅率扣減了，按理說(shuō)這750000里也應(yīng)該有資本利得吧，有些扣減的稅率也應(yīng)用20%計(jì)算吧，為啥這里就用income的50%稅率去計(jì)算了呢？
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
Johnny助教
2023-05-25 02:14
該回答已被題主采納
同學(xué)你好，這里要結(jié)合與該案例相關(guān)的原版書(shū)正文內(nèi)容去理解，教材原文如下：In some jurisdictions, appreciated
securities can be gifted to a qualified charity without triggering the capital gain. In these jurisdictions, gifting low-cost-basis assets from taxable accounts is preferred. The investor may receive a tax benefit (a tax deduction, reducing the overall tax liability) from the gift while simultaneously removing a future tax liability on the unrealized gain from the portfolio.
在有些地區(qū)，升值的證券能夠在不觸發(fā)資本利得稅的前提下去轉(zhuǎn)移給合格的慈善機(jī)構(gòu)，就比如本題的美術(shù)館。在這些地區(qū)，投資者會(huì)從這筆慈善捐款中獲取稅收優(yōu)惠（減少稅收負(fù)擔(dān)）。答案中他說(shuō)的是能夠把稅收負(fù)擔(dān)減少最多至375000，注意是up to，也就是假設(shè)全部都是income，這個(gè)375000是個(gè)上限。
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