grossed-up basis

简明释义

加计基数

英英释义

例句

1.For tax purposes, the accountant prepared the financial statements on a grossed-up basis to show the real profit margins.

出于税务目的，会计师按照毛额基础准备财务报表，以显示真实的利润率。

2.When determining the investment returns, the analyst used a grossed-up basis to reflect the total income before deductions.

在确定投资回报时，分析师使用了毛额基础来反映扣除前的总收入。

3.The company calculated the employee's bonuses on a grossed-up basis, ensuring that taxes were accounted for in the final amount.

公司根据毛额基础计算员工的奖金，确保最终金额中考虑了税款。

4.In real estate transactions, appraisers often calculate property values on a grossed-up basis to account for potential income.

在房地产交易中，评估师通常以毛额基础计算物业价值，以考虑潜在收入。

5.The insurance policy was quoted on a grossed-up basis, which included all applicable fees and taxes.

保险政策的报价是基于毛额基础，包括所有适用的费用和税款。

作文

In the realm of finance and taxation, the term grossed-up basis refers to a method of calculating the taxable income or the value of a financial asset by adjusting for certain deductions or exemptions. This concept is particularly important when dealing with investments, dividends, or any other income that may be subject to tax. Essentially, when an investor receives dividends from a corporation, those dividends may be subject to taxation at the individual level. However, if the corporation has already paid taxes on its earnings, the investor may be entitled to a tax credit or an adjustment. This is where the grossed-up basis comes into play.To illustrate this, let’s consider an example involving a corporation that pays a dividend of $70 to its shareholders. The corporation has a tax rate of 30%, meaning it pays $30 in taxes on its earnings before distributing the remaining $70 as dividends. When the shareholder receives the $70, they must report this income on their tax return. However, because the corporation has already paid taxes on the earnings that generated this dividend, the shareholder can use the grossed-up basis to adjust the amount reported for tax purposes.In this case, the grossed-up basis would be calculated as follows: the shareholder takes the dividend received ($70) and divides it by (1 - tax rate), which in this instance is (1 - 0.30) or 0.70. Thus, the grossed-up amount would be $100. This means that while the shareholder only received $70 in cash, for tax purposes, they will report $100 as their income. Consequently, the shareholder can claim a tax credit for the $30 that the corporation already paid, effectively avoiding double taxation on the same income.The application of the grossed-up basis is not limited to dividends; it also extends to various forms of income and investment returns. For example, in some jurisdictions, interest income may also be grossed up to reflect the tax implications involved. This allows taxpayers to accurately represent their economic situation without being penalized for taxes that have already been accounted for at an earlier stage.Understanding the grossed-up basis is essential for investors and taxpayers alike, as it provides clarity on how much income is subject to taxation and helps avoid overpayment. It is particularly relevant in scenarios involving tax planning and investment strategies, where individuals seek to maximize their after-tax returns. By utilizing the grossed-up basis, investors can make informed decisions about their portfolios and anticipate their tax liabilities more accurately.Furthermore, the grossed-up basis concept plays a significant role in corporate finance, especially when companies are evaluating their dividend policies and the impact of taxation on shareholder returns. Companies must consider how their tax obligations affect the attractiveness of their dividends to potential investors. A well-structured dividend policy that incorporates the implications of the grossed-up basis can enhance shareholder value and foster investor confidence.In conclusion, the grossed-up basis is a crucial element in understanding the interaction between corporate earnings, dividends, and taxation. It serves as a tool for both investors and corporations to navigate the complexities of financial reporting and tax compliance. By recognizing how the grossed-up basis works, individuals can better manage their investments and optimize their tax positions, leading to more effective financial planning and decision-making.

在金融和税收领域，术语grossed-up basis指的是通过调整某些扣除或豁免来计算应税收入或金融资产价值的一种方法。这个概念在处理投资、股息或任何其他可能需要缴税的收入时尤为重要。基本上，当投资者从公司获得股息时，这些股息可能在个人层面上需要缴税。然而，如果公司已经对其收益缴纳了税款，投资者可能有权获得税收抵免或调整。这就是grossed-up basis发挥作用的地方。为了说明这一点，让我们考虑一个涉及公司向其股东支付70美元股息的例子。该公司的税率为30%，这意味着它在分配剩余的70美元作为股息之前，已经就其收益缴纳了30美元的税款。当股东收到这70美元时，他们必须在税务申报中报告这一收入。然而，由于公司已经对产生该股息的收益缴纳了税款，股东可以利用grossed-up basis来调整其报告的金额。在这种情况下，grossed-up basis将按如下方式计算：股东将收到的股息（70美元）除以（1 - 税率），在本例中为（1 - 0.30）或0.70。因此，毛额将为100美元。这意味着，尽管股东只收到了70美元现金，但在税务上，他们将报告100美元作为其收入。因此，股东可以申请30美元的税收抵免，以补偿公司已经支付的税款，从而有效避免对同一收入的双重征税。grossed-up basis的应用不仅限于股息；它还扩展到各种形式的收入和投资回报。例如，在某些司法管辖区，利息收入也可能被毛额化以反映相关的税收影响。这使纳税人能够准确地表示其经济状况，而不因早期阶段已计算的税款而受到惩罚。理解grossed-up basis对于投资者和纳税人来说至关重要，因为它提供了关于多少收入需缴税的清晰度，并有助于避免多付税款。在涉及税务规划和投资策略的场景中，这一点尤其相关，因为个人寻求最大化其税后回报。通过利用grossed-up basis，投资者可以对其投资组合做出明智的决策，更准确地预见其税务义务。此外，grossed-up basis概念在公司金融中也扮演着重要角色，特别是在公司评估其股息政策及税收对股东回报的影响时。公司必须考虑其税务义务如何影响股息对潜在投资者的吸引力。一个良好的股息政策，若能纳入grossed-up basis的影响，可以提升股东价值并增强投资者信心。总之，grossed-up basis是理解公司收益、股息和税收之间相互作用的重要元素。它为投资者和公司提供了一种工具，以便在财务报告和税务合规的复杂性中导航。通过认识到grossed-up basis的运作方式，个人可以更好地管理其投资并优化其税务状况，从而实现更有效的财务规划和决策。