单选题 The developer of a new software received $30000 advance from the software firm. $8000 of income taxes were paid on the advance when received. The software will not be finished until next year. Determine the tax basis of the advance at the end of this year.
【正确答案】 A
【答案解析】[解析] 提前获得的收入的计税基数是其现存价值减去未来不会课税的收入金额后的余额,即:
提前获得的收入的计税基数=现存价值-未来不会课税的金额
在本题中,由于30000美元的预付款已缴纳了收益税,从而在未来不会被课税,从而该笔预付款的现存价值和未来不会课税的金额均为30000美元。因此,该笔预付款的计税基数为零,本题的正确选项为A。