183****7858
2026-02-02 21:21第5題B選項，D公司由于特殊的稅收制度所以不需要交稅，而是尤其股東D family去交稅；同時D LP有限合伙企業(yè)由于不是法人主體也不需要交稅，所以要交稅的只有D公司的股東D family，那么這個選項說D family通過構(gòu)建這么一個復(fù)雜的結(jié)構(gòu)解決了不用雙重交稅，為什么不是對的呢？感覺視頻課老師講的太膚淺了
所屬：CFA Level I > Corporate Issuers 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Simon助教
2026-02-09 16:09
該回答已被題主采納
根據(jù)這段話：DAG Inc. is organized as a special corporate form available in its jurisdiction in which it does not pay corporate income taxes so long as it distributes all of its net income as dividends to its shareholders and complies with other conditions. In the current and past fiscal years, DAG Inc. has complied with all of these conditions.
也就是說DAG Inc.只要100%把利潤分配，那么就可以避免了雙重征稅。這一稅收優(yōu)勢并非源于“復(fù)雜組織結(jié)構(gòu)”（例如設(shè)立DAG LP），而是源于DAG Inc.自身的公司性質(zhì)
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