183****7858
2024-04-22 19:29第5小問(wèn)，pass-throughs指的是什么？這個(gè)股權(quán)結(jié)構(gòu)中，是否可以得出結(jié)論，DAG inc作為GP，交個(gè)人所得稅即可 而已他的股東Dee family則要雙重征稅？再就是這種一個(gè)閱讀5個(gè)小題，是一級(jí)也會(huì)考的嗎？
所屬：CFA Level I > Corporate Issuers 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
Evian, CFA助教
2024-04-24 15:15
該回答已被題主采納
ヾ(?°?°?)??你好同學(xué)，
Like sole proprietorships, partnerships are typically pass-through businesses for tax purposes. Pass-through
businesses are not taxed at the entity level, passing on all their profits or losses to the partners who are taxed personally. Business income from these entities is passed through and taxed regardless of whether income was actually distributed or retained in the partnership and reinvested.
像獨(dú)資企業(yè)一樣，合伙企業(yè)通常在稅務(wù)上被視為pass through企業(yè)。pass through企業(yè)在企業(yè)層面不征稅，而是將所有的利潤(rùn)或虧損傳遞給合伙人，由合伙人個(gè)人納稅。這些企業(yè)的業(yè)務(wù)收入無(wú)論是否實(shí)際分配，或者保留在合伙企業(yè)中并重新投資，都會(huì)被傳遞并征稅。
一級(jí)不會(huì)考
是二三級(jí)的考題形式
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