og30

xionghuixh

The new tax law allowed corporations to deduct the
(35)cost of the product donated plus half the difference
between cost and fair market selling price, with the proviso
that deductions cannot exceed twice cost. Thus, the federal
government sanctions—indeed, encourages—an above-cost
federal tax deduction for companies that donate inventory
to charity.

读到这里,就是不明白到底这个税是怎么算的!!那位专业大侠help!!!!

wangyu73cn

the tax deduction＝cost of the product donated ＋(fair market selling price－cost of the product donated)×0.5。同时the tax deduction一定要小于cost of the product donated × 2。

假设，cost of the product donated ＝1；fair market selling price＝1.5，則代入后，the tax deduction＝1.25。

假设，cost of the product donated ＝1；fair market selling price＝4，則代入后，the tax deduction＝3，則the tax deduction只能为2。

[此贴子已经被作者于2004-10-29 12:26:48编辑过]

醋醋妹妹

以下是引用wangyu73cn在2004-10-29 12:26:00的发言：

the tax deduction＝cost of the product donated ＋(fair market selling price－cost of the product donated)×0.5。同时the tax deduction一定要小于cost of the product donated × 2。

假设，cost of the product donated ＝1；fair market selling price＝1.5，則代入后，the tax deduction＝1.25。

假设，cost of the product donated ＝1；fair market selling price＝4，則代入后，the tax deduction＝3，則the tax deduction只能为2。

醋醋妹妹

my words missing up there. I mean, your answer is pretty good, TKS!

xionghuixh

the tax deduction是还给这个公司的吗?

wangyu73cn

the tax deduction是还给这个公司的吗?

应该是。准确来讲，应是指从公司交纳的税收中扣减。公司还要交税，只不过交得少了。不了解美国的税制，当然这题也不需我们了解。

说些题外话：我想，如果小公司只生产这一种产品，却积压库存，减税是没办法挽回损失的，因为产品的税额比起成本来应该很少，没办法足额扣减。但如果是大公司，生产多种产品，某种产品积压库存并用于福利，那么此优惠政策的税费扣减才能完全为大公司所得。可能有这个区别吧。

不过，此题确实不需要我们考虑这么多。只要知道有这么种优惠就可以了。至于给谁不重要，只要知道此优惠政策有利于解决积压库存问题就可以了。

[此贴子已经被作者于2004-11-1 18:59:17编辑过]

swlfx

谢谢。

quiny

3x

chyyoung780

大大講的好詳細,瞭解更深入了  感謝

PeterZhou

呵呵， 插一个问题，

188. The information in the passage suggests that which of the following, if true, would make donating excess inventory to charity less attractive to manufacturers than dumping?

(A) The costs of getting the inventory to the charitable destination are greater than the above-cost tax deduction.

(B) The news media give manufacturers’ charitable contributions the same amount of coverage that they give dumping.

(C) No straight-cost tax benefit can be claimed for items that are dumped.

(D) The fair-market value of an item in excess inventory is 1.5 times its cost.

(E) Items end up as excess inventory because of a change in the public’s preferences.

答案C是什么意思啊？望NN给我指点一下了。多谢