1, tax free- }* x. J& W1 `7 h
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 / |4 @2 _$ S; a1, tax free 7 Y8 f: M6 @! o# H2,3, 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 R. p. p1 f& A9 v. U: G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 : v' C$ {) O2 \) G1 e- f
1, tax free & M8 a9 c4 d! y" O2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
9 E$ y& H3 Q! M5 k! G
3 l& d) @5 f5 C- U1 W) S: c
2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro. 0 q$ I+ a/ z( G- j" ]6 O6 N3, 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 : H) u( V- R* U1, tax free 8 {% y5 g9 @6 D7 n: U2,3, if your maginal tax is 40%, then your tax payable for the eligible dividend is 33.4 and for the ineligible dividend is 39
1 t' I$ o |- k- Y 6 }" y( H$ {( g + K$ n0 P8 }- c2 \# c$ I8 F; fAre you sure your calculation is correct?" t# f5 y8 g' M/ _8 r
1 k8 m0 G9 F) u' s" O" N [: L. u
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
1 `9 F( X- E' _& v8 V6 }6 _. }' G* T7 T
4 C3 M8 \/ _! B# Y4 U- Z
Are you sure your calculation is correct? & T3 g% ]+ V4 j3 q4 Y2 `* b/ g7 a. t! H0 \$ }
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?