我收到$100 capital dividend0 C' t l% f1 r7 ], W; O
$ 100 eligible dividend& r1 i+ [- `7 a
$ 100 regular dividend1 w, Z6 ^2 G% P. x# S4 T
/ L K2 T5 w5 o% i3 P% e R/ v
请问这三种dividend 在交personal income tax 的时候,有什么区别,以上例子中各交多少%?
1, tax free# k: }2 n" l' h! J; `3 k4 K) q) \
2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
原帖由 如花 于 2008-2-27 18:22 发表 2 c& h0 q! b& ?/ ?* T! l
1, tax free* u2 a/ i# v+ U/ S/ v u/ o: k
2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
8 X, m! { n0 c2 W
请问如花收到我咨询你十二月CFA LEVEL one考试的短信息了吗?想问问你准备的一些情况啊。我今年夏天考,但估计只有一个月的复习时间,我知道一级不难,但需要看的东西特别多是吧?
原帖由 如花 于 2008-2-27 18:22 发表 $ y# X6 u. E* x) F, x
1, tax free 1 T7 }, p9 m, P0 f2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
% _- V+ }+ [: A! B) t
t( a! {$ l" B1 S7 R; _1 a
2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro.4 o- d" g# R1 j, {) Z, Z5 g. Q z
3, gross up by 1.25 and 13.333% for Fed. 5.5% for Pro.
原帖由 如花 于 2008-2-27 18:22 发表 9 D f! X3 O5 ^ y! u
1, tax free . P# b R! Z3 z a+ t3 W2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
* ^& @$ G- h+ s1 k: g4 f0 P
9 R* L3 F) O6 { X/ c3 w0 m6 `) _% r& a" S
Are you sure your calculation is correct? ( S" D1 R3 N2 c, U, [6 E3 x! `1 ^1 P$ h% a( Q" V
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
, u; h2 P0 k' |% a7 B6 S1 f4 X. @/ B7 X( g! i* _3 ~; E: p
# E8 i# \3 Q# |7 F ZAre you sure your calculation is correct? * g( [, {5 U$ F2 z: g! g2 B& f" k$ l! u2 Y5 @- t2 Q
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
! S/ g" U4 ?. \
7 v" U3 |. g; G/ C0 R$ [
show me your calculation