请问此题为什么不能直接用difference的变化1.5倍(10w到15w)乘以税率的变化0.833倍得出DTL的变化是1.25倍,再乘3w得到新的DTL,再加上tax payable45000。此时会得到答案C。 网校学员照屋**在学习CFA特许金融分析师1-3级【1912签约班】时提出了此问题,已有1人帮助了TA。 网校助教 uc9git 同学你好,该知识点...
Australia’s company tax is also high but less so. Possibly a function of their lower taxation on superannuation than New Zealand or even that such income is classified according to its legal form of a trust. And all that is before we get to issues like classical taxation in other countries...