曹同學(xué)
2023-08-06 23:37為啥保險(xiǎn)可以抵消掉流動(dòng)性差的資產(chǎn)的課稅風(fēng)險(xiǎn)，我不理解
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Johnny助教
2023-08-08 10:01
該回答已被題主采納
同學(xué)你好，保費(fèi)并不是來(lái)抵消負(fù)債的。對(duì)于第三個(gè)小點(diǎn)關(guān)于保費(fèi)的描述，原版教材的對(duì)應(yīng)描述如下：
Life insurance is another planning tool in which the policyholder transfers assets (called a premium) to an insurer who, in turn, has a contractual obligation to pay death benefit proceeds to the beneficiary named in the policy. 所以這里是把premiums定義為投保人給到保險(xiǎn)機(jī)構(gòu)的資產(chǎn)，用以換取保險(xiǎn)機(jī)構(gòu)在投保人死亡時(shí)給予受益者支付好處，這個(gè)資產(chǎn)不僅限于現(xiàn)金，也可以是別的資產(chǎn)
In addition, premiums paid by the policyholder typically are neither part of the policyholder’s taxable estate
at the time of death nor subject to a gratuitous transfer tax. 當(dāng)時(shí)支付給保險(xiǎn)機(jī)構(gòu)的premium不會(huì)被算作需要課稅的遺產(chǎn)，也不收轉(zhuǎn)移稅。死時(shí)保險(xiǎn)公司會(huì)支付金額給受益人，你在死前訂立的遺產(chǎn)也會(huì)把你的estate給到受益人，而你當(dāng)時(shí)支付的premium是不收稅的，也不屬于你的estate之內(nèi)。
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