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发表于 2012-8-1 14:03
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有这么多人回了帖子，不知道下面贴出来的别人还能不能看的到啊！ 有没有什么办法能把发的帖子都放在一起？
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* f+ K( o6 U$ m5 d- d/ @3 L |不管怎么说，接着来： d; {* N% [) \' s
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例子二：艺术品高估价值。 是Canada revenue Agency 贴出来的标准例子。例子的原文链接：http://www.cra-arc.gc.ca/nwsrm/fctshts/2002/m11/rt-eng.html
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例子的英文如下：A person purchases three paintings at $200 each for a total of $600, on the assurance that the paintings' actual market value is substantially higher. As arranged by the promoter, the person donates all three paintings to a registered charity. The receiving charity accepts the paintings and issues tax receipts at $1,000 for each painting based on the appraisal arranged by the promoter.When the person claims the $3,000 on his or her next tax return, the tax saving generated will be approximately $1,500 (depending on the marginal tax rate) or about $900 more than the initial purchase cost of $600.# M9 S! u; m. A! W0 h' y- c0 _# d
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大体就是说：A买了3幅画，每幅200块，总共花了600块。有个B公司帮助这个人找他们熟悉的C估价公司做了价值评估，每幅估价1000块，捐给了慈善机构，慈善机构接受估价给了每幅1000块的收据。等A退税的时候就拿回了3000块的50%，就是1500块，但A只花了600块。
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' m" ^6 v% f. U) }分析： Canada revenue agency 的解释如下，原文链接http://www.cra-arc.gc.ca/chrts-g ... s/dtrmnfmv-eng.html，
) e5 z E& z( I; g# L2 \If a receipt is being issued for a gift in kind (non-cash gift), it must reflect the fair market value of the gift. How does a registered charity determine the fair market value of a gift in kind? If the fair market value is expected to be more than $1,000, we strongly recommend that the property be professionally appraised by a third party (that is, someone who is not associated with either the donor or the charity).! h. f' H; \, R+ }
% m; g( G, {. Z" h% {3 x: v大体就是说如果你要捐一个礼物给慈善机构，礼物的价值必须符合它的合理的市场价格，一个慈善机构怎么来决定多少是合理的市场价格呢？ 如果一个礼物值1000块以上，那么就强烈建议第三方评估公司来做这个估价。
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根据例子一， 在以下的情况下应该应用Deemed fair market value rule（被认为是合理的市场价格规则），具体情况请见链接http://www.cra-arc.gc.ca/chrts-g ... pts/dmdfmv-eng.html， 其中有一条符合的条件就是：the gift was acquired less than three years before the time of donation。
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) {: I h4 S6 c; B所以， 一个礼物（当你捐给慈善机构的时候）的被认定市场价格是这个礼物的合理市场价格和捐献者的实际花费中少的那个，哪个价格更低就是哪个。所以你可以抵税的那部分应该是你花的那部分钱（在本例子中是600块）而不是它评估了多少价格。
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发表于 2012-7-31 21:39
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