我收到$100 capital dividend 5 E" Q5 v$ C* H# e, U $ 100 eligible dividend: D$ L8 b4 Q4 s. d+ b) U
$ 100 regular dividend 5 k' ^% c( i) d. ]2 Q" F5 M: r: `
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) G) U+ R+ K4 y# U6 _3 P
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 A5 G9 d1 Y) e7 O
1, tax free / f/ F1 H6 N6 E5 o+ k% W" ]0 x2,3, 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 6 s/ H- `4 V) S2 l7 U2 p2 K, u1, tax free; U' K& E9 ]& q) h, r
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
; Y, h1 B( n. D1 J% b+ J" u& d! {9 l: r1 E
厉害! # Y2 }3 S, X: \第2, 3 的比例是怎么来得呢?
" z1 A) E% u+ Q8 b2 D; m( ]
; X$ I$ |+ w$ {+ g: t( K( p
2,gross up by 1.45 and get 18.955% tax credit for Fed. and 8% for Pro." o6 M, m* Q6 ?1 N
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 6 H: h. V& G6 \; ^7 W$ J- g& _
1, tax free& f4 T5 x, Q3 h. Y. `! l
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
Q4 {6 { q; x! k0 A/ I
6 s" {& e5 ]' F
3 U5 [3 ~1 F7 X' H
Are you sure your calculation is correct?- F5 p# q' B7 n& \8 L8 |
$ R! N: `# B2 h1 D3 t' V6 z
I thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?
原帖由 信马由缰 于 2008-2-28 15:51 发表 : H+ p7 l, a( O" u |
3 G" v' g2 \# f. w: [! Z3 Z
5 r w3 r! A" l7 I 0 v; l1 P% }8 y, oAre you sure your calculation is correct? : L. Z/ X5 o# r) o: Z1 L H- J7 ?1 T" ^, E6 QI thought the actual eligible tax rate is less than 19% if your marginal tax is 40%. What am I missing?