考试时间 | 报名阶段 | 新考生或老考生 | 税费(美元) | 按6.5折算 | |
2011年12月 | 第二阶段 | 新考生 | $37 | ¥240.5 | |
$30.69 | ¥199.5 | ||||
$31.71 | ¥206 | ||||
老考生 | $23.19 | ¥151 | |||
$16.88 | ¥110 | ||||
$17.90 | ¥116 | ||||
注:以上信息仅供参考,以CFA协会公布为准,选择电子版或书面版教材税费均不同。 |
考试时间 | 报名阶段 | 新考生或老考生 | 税费(美元) | 按6.5折算 |
2012年6月 | 第一阶段 | 新考生 | $35.12 | ¥228.3 |
$28.64 | ¥186.2 | |||
$29.66 | ¥193 | |||
老考生 | $20.8 | ¥135.2 | ||
$14.32 | ¥93 | |||
$15.34 | ¥100 | |||
注:以上信息仅供参考,以CFA协会公布为准,选择电子版或书面版教材税费均不同。 |
http://www.cfainstitute.org/about/governance/policies/Pages/tax_policy.aspx
Tax Policy
Tax shown on purchase receipt refers to tax collected by CFA Institute and not necessarily tax due to state and local taxing agencies. Customers may be individually subject to tax for purchases where CFA Institute does not collect tax. Customers should contact their local tax adviser regarding the taxability of their online purchase if they are uncertain about their tax liability related to this purchase.
Residents of the United States:
Residents of VA, GA, IA, TX, IL, MA, WI, NY, NJ, and PA may be charged sales tax depending upon the taxability of the specific product purchased.
Colorado residents are liable for use tax for online purchases of taxable products and/or services delivered to Colorado. Please consult your personal tax adviser or the Colorado Department of Revenue for additional information regarding your use tax liability.
Outside the United States:
International sales and conference registration fees may be subject to applicable VAT and GST.
The CFA Institute Canadian business number for GST is 12413 4602 RT0001.
Chinese residents are subject to the Chinese Business Tax, Urban Construction and Maintenance Tax, and Education Surcharge on certain services. Tax rates for the Business Tax are three percent for the exam enrollment fee and exam registration fees and five percent for membership dues and conference fees. Tax rates for the Urban Construction and Maintenance Tax and Education Surcharge are seven percent and three percent on Business Tax liability, respectively.
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