各位好,我是一个ACCA初学者,弱问一个F6的问题,盼望着各位给予帮助,我在此先行谢过了:
第二章 The computation of taxable income and the income tax liability中7 Computing tax payable中教材里有个Question:Joe is aged 55. In 2008/09, he earns a salary of 7000 from a part-time job and receives bank interest of 4000. Calculate Joe's tax liability for 2008/09.
Answer中
Non-savings income Savings income Total
Employment income 7000
Bank interest 4000*100/80 5000
Net income 7000 5000 12000
Less:personal allowance (6035)
Taxable income 965 5000 5965
Income tax
Non-savings income
965*20% 193
Savings income
1355*10% 136
3645*20% 729
Tax liability 1058
请问100/80是什么意思?20%和10%是怎么来的呢?
非常感谢大家!!!:)
100/80 是为了求出bank interest 的初收入,也就是gross bank interest(题中的未net bank interest),而20%和10%则是税收收取率就像中国多少收入以上以百分之几的比例收取比例,收入越高,适用比例越高,当然最近比例有点改动,你可以看一下相关资料,貌似书上有的,仔细找找哈