大全II-15 为什么A

nymphl

大全-Ⅱ-15.The government should stop permitting tobacco companies to subtract advertising expenses from their revenues in calculating taxable income. Tobacco companies would then have to pay more taxes. As a consequence, they would raise the prices of their products and this price increase would raise the prices of their products and this price increase would discourage tobacco use.

Which of the following is an additional premise required by the argument above?

(A) Tobacco companies would not offset the payment of extra taxes by reducing costs in other areas.

(B) Tobacco companies would not continue to advertise if they were forced to pay higher taxes.

(C) People would not continue to buy tobacco products if these products were no longer advertised.

(D) The money the government would gain as a result of the increase in tobacco companies’ taxable income would be used to educate the public about the dangers of tobacco use.（A）

(E) The increase in taxes paid by tobacco companies would be equal to the additional income generated by raising prices.

如果减少其他方面的COST， 利润不就增加了吗，税收也就相应增加啊，怎么会是OFFSET呢？A 选项的前半句我明白为什么，可是By 后面的东西不能实现减少税收啊。

谢谢指教。

coolhaoming

虽然题目中确实是税收=（收益-广告费）*税率，因此不同意将广告费算入其中确实增加税收，降低税后利润。

但是A中通过降低其他成本来抵消额外税收，虽然降低成本后，交税少了，但是收入却多了

因为税收=降低的成本*税率
而收入增加=降低的成本*（1-税率），一般税率都小于1-税率，所以收入还是增加了~

望多多指教

法兰克福来客

我感觉没必要想这么复杂，这个题的gap在于由“增加税收”推出“减少利润”，其实总收入（收入都是指税前毛利润的）没变，所以tax的cost增加了，只要其他地方不能减少cost，最后利润自然少了。

coolhaoming

增加税收——增加价格——降低香烟使用

A选项表明增加税收了，却不能增加价格

qingping01

法兰克福来客 发表于 2010-4-2 06:04
我感觉没必要想这么复杂，这个题的gap在于由“增加税收”推出“减少利润”，其实总收入（收入都是指税前毛 ...

同意！