tax benefit和tax rate之间的关系如何理解阿？ Level 1 如何, benefit, higher, result, rates

geminijia

“the tax benefit are solely the result of higher tax rates"

geminijia

回复 2# zhouhuarui

我觉得好像不是也...stock option执行时tax benefit才可以deduct tax return，用以抵扣以后的税金，所以是不是可以理解为tax benefit是一种DTL?而tax expense=tax payable+DTL-DTA,所以effective tax rate是会提高的呢？