ACCAF6常用计算及格式.docx

ACCAF6常用计算及格式Incometax计算格式NonsavingsincomeSavingsincomeDividendincomeTradingprofitXXEmploymentincomeXXPropertybusinessincomeXXSavings(x100/80)XXDividends(x100/90)XXTotalincomeXXXXLess:qualifyinginterestpaid(X)(X)NetincomeXXXXLess:personalallowance(10000+)(X)TxableincomeXXXXIncometaxliabilityXLesstaxsufferedatsou rceDividends(10%)XSavings(20%)XPAYE(2045%)X(X)IncometaxpayableXTradingProfit(onlyforselfemployed)个税ProfitBeforeTaxationXAdd:NondeductibleexpenditureXLess:Incomeunderotherschedules(X)InterestIncome(X)DividendIncome(X)RentIncome(X)Profitondisposalofnoncurrent(X)Less:CapitalAllowance(私用扣WDA;AIAasset;FY。

A;BC/BA(X)TaxadjustedTradingProfitXEmploymentIncomeXSalary货币收入XBonus货币收入XCommission货币收入XAdd:Benefitinkind非货币收入XLess:Allowablededuction如OPC职位养老金(X)EmploymentIncomeXTaxablebenefitonnotjobrelatedlivingaccommodationXGeneralCharge=AnnualvalueRentpaidbytheemployer，取高值XAdd:Additionalcharge=(Cost75,000 )*officialinterestrateX这里，如购买日这里，如购买日第一次出租第一次出租6年，取第一次出租时年，取第一次出租时MVLess:Jobrelatedpart(X)Less:Rentpaidbyemployee(X)XMileageAllowanceEmployerPaidXLess:HMRC10,000at45p;10,000at25p(X)TaxablebenefitXOrAllowablededuction(X)CapitalGainTaxGrossproceedsXLess:Incidentalcostsofdisposal(X)NetproceedsXLess:Cos。

t(X)Less:Enhancementexpenditure包括诉讼费，建围栏(X)Capitalgain/(capitalloss)X/(X)Less:Individualannualexemptio11000如果已经为loss，不再扣(X)TaxablegainX/0CapitalLossCurrentgainsXCYcapitallosses先抵扣当年损失(X)1XCapitallossesb/fwd再抵扣去年损失(X)2XLess:Individualannualexemptio11000(X)Taxablegain如netloss,可带去次年XPartdisposalProcee dsofpartdisposalALess:sellingcosts(X)NetproceedsXLess:OriginalcostofwholeasseA/(A+B)=C(C)ChargeablegainXGiftRelief(纯赠送)A:DisposalproceedsMVLess:Cost(X)CapitalGainXLess:GiftRelief(X)ChargeableGain(DonorNogain/Noloss)00B:Basecostofasset=MVGiftRelief(Restofthegainisrolledoverintothebasecostforasubseque。

ntdisposaloftheasset)GiftReliefforsaleundervalue(半卖半送)A:DisposalproceedsMVLess:Cost(X)CapitalGainX1先算X2，倒退得X1X1Less:GiftReliefforsaleatundervalue(BalancingFigure)(X)ChargeableGainX2(X2=Actualconsiderationcost)X2B:Basecostofasset=MVGiftReliefforsaleatundervalue=consideration(Restofthegainisrolledover intothebasecostforasubsequentdisposaloftheasset)Giftofshares难点！难点！FreeholdpropertyCBACALeaseholdpropertyCBACAStock流动资产，都不是DebtorsT/R，流动资产，都不是InvestmentsCAPlant(costproceeds6000Nonwastingchattel,exemptCreditorsT/P,Liability，都不是Lifetimetax:proformaGiftXLess:AE(X)Less:AEb/f(X)Netgiftafte。

rexemptionsXLess:Nilbandremaining:NilbandatdateofgiftX*less:CLTsinlast7yearsbe(X)(X)XTax20%(or20/80)X*Nilbandfor2001/15is325,000Deathtax:proformaGrossCLT/PETXLess:nilbandremaining:Nilbandondeath325000Less:GCTsin7yearsbeforegift(X)Nilbandremaining(X)XTax40%IHTIHTLess:taperrelief%IHT(X)(X)XLess:lifeti metax(onCLT)(X)DeathtaxdueXDeathestate:proformaCHARGEABLEESTATEXLess:nilbandremaining:Nilbandondeath325000Less:GCTsin7yearsbeforedeath(X)Nilbandremaining(X)XTax40%IHTIHTCorporationtax计算格式TradingProfits(accruals)XInvestmentIncome(accruals)(accruals)XPropertyBusinessIncome(accruals)(accruals)XNetcharg。

eablegains(receipts)(cashbasis)XLess:Qualifyingcharitabledonations(payments)(cashbasis)(X)TaxabletotalprofitsXPLUS:FrankedInvestmentIn非关联企业(50%)分红XAugmentedProfits(fortaxrateonly)XTradingprofit企税ProfitbeforetaxationXAdd:NondeductibleexpenditureXLess:Incomeunderotherschedules(X)Less:CapitalallowanceP M(X)TradingProfitXInvestmentIncomeInterestincome(actualcashamountreceivedgrossbycompanies)Less:Interestpayableforunderpaid/overduetaxLess:Propertyloaninterest*所有非经营活动产生的利息，都从Investincome下减去ChargeableGainsProceedsXLess:Incidentalcostondisposal(X)AllowableexpenditureXLess:cost(X)Less:incidentalco。

stonpurchase(X)Less:improvement(X)UnindexedGainXLess:Indexationallowance(IA)(%increaseinRPIto3d.p.xAllowableexpenditure)(X)IndexedgainXLess:Rolloverrelief(X)Less:Capitallosscurrentperiod(X)carriedforward(X)ChargeableGainXPAYEtaxcodeAllowances:PersonalallowancesXHigherratereliefXExpensedeductionsXXLess:DeductionsBenefitsXUntaxedincomeXTaxunderpaymentsb/fgrossup(x100/20or100/4上一年少交的税X(X)AllowancetosetagainstpayXLTaxcodeforbornafter5Apr1948PTaxcodeforbornbetween6Apr19385Apr1948YTaxcodeforbornbefore6Apr1938。

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