考前沖刺階段22年09月tx習(xí)題帶練一

Uptoandincludingthetaxyear2019/20,ToniewasresidentintheUKfortaxpurposes,spendingmorethan300daysintheUKeachyear.Tonieunderstandsthatforthetaxyear2021/22,shewillagainautomaticallybetreatedasaresidentintheUK,butisunsureofherresidencestatusforthetaxyear2020/21.Forthistaxyear,ToniewasneitherautomaticallyresidentintheUKnorautomaticallynotresident.Throughoutthetaxyear2020/21,Toniewastravellingaroundtheworldanddidnotstayinanyonecountryforlongerthan30days,althoughshedidspendatotalof50daysintheUK.ToniehasahouseintheUK,butitwasletoutthroughoutthetaxyear2020/21.Sheissingle,hasnochildren,andstayedwithafriendforthe50dayswhichshespentintheUK.ToniedidnotdoanysubstantiveworkintheUKduringthe2020/21.ThefollowinginformationisavailableforthetaxyearOn6April2021,Tonie,whoisasoftwaredeveloper,acceptedaone-yearcontracttomaintainwebsitesforDroidplc.Droidplctreatedthecontractasoneofemployment,withthepaymentstoToniebeingsubjecttoPAYE.However,Toniethoughtthat,becauseshewasworkingfromhome,heremploymentstatusshouldinsteadhavebeenoneofself-employment.Forthetermofthecontract,from6April2021to5April2022,Toniewaspaidafixedgrossamountof￡6,200amonth.Duringthetermofthecontract,Toniewasnotpermittedtoworkforanyothers.Shewasrequiredtodothework ally,notbeingpermittedtosub-contracttheworktoanyoneelse.Duringthetermofthecontract,Tonieworkedfromhome,buthadtoattendweeklymeetingsatDroidplc'sofficestoreceiveinstructionsregardingtheworktobeperformedduringthefollowingweek.Duringtheperiod6April2021to5April2022,TonieusedherprivatemotorcarforbusinessvisitstoDroidplc'ss.Shedrove2,300,forwhichDroidplcpaidanallowanceof60penceper.Duringthetermofthecontract,Tonieleasedcomputerequipmentatacostof￡180amonth.Thiswasused100%forbusinesspurposes. Tonieownsaholdhousewhichisletout(thisisnotafurnishedholidayletting).Thetotalamountofrentreceivedduringthetaxyear2021/22was￡10,080.Toniepartlyfinancedthepurchaseofthepropertywitharepaymentmortgage,payingmortgageinterestof￡8,400duringthetaxyear2021/22.InMay2021,Toniepurchasedanewwasher-dryerforthepropertyatacostof￡640.Thiswasarecementforanoldwashingmachinewhichwasscrapped,withnilproceeds.Thecostofasimilarwashingmachinewouldhavebeen￡380.InNovember2021,Toniepurchasedanewdishwasherforthepropertyatacostof￡560.Thepropertydidnotpreviouslyhaveadishwasher.Theotherexpenditureonthepropertyforthetaxyear2021/22amountedto￡1,110,andthisisallallowable.Duringthetaxyear2021/22,Tonierentedoutonefurnishedroomofhermainresidence.Duringtheyear,shereceivedrentof￡8,580andincurredallowableexpenditureof￡870inrespectoftheroom.Toniealwaysusesthemostfavourablebasisasregardsthetaxtreatmentofthefurnishedroom. On1July2021,Tonieinherited￡100,000(nominalvalue)ofgiltspayinginterestattherateof3%.Theinheritancewasvaluedat￡120,000.Interestispaidhalf-yearlyon30Juneand31Decemberbasedonthenominalvalue.Toniesoldthegiltson30November2021for￡121,250(includingaccruedinterest).On31January2022,ToniereceivedapremiumbondprizeofOn31March2022,Toniereceivedinterestof￡520onthematurityofsavingssfromNS&I(NationalSavingsandInvestments).ExinwhyToniewastreatedasnotresidentintheUKforthetaxyear(2ListFOURfactorswhichareindicatorsofToniebeingtreatedasemployedinrelationtohercontractwithDroidplcratherthanasself-employed.Note.Youshouldconfineyouranswertotheinformationgiveninthe(2OnthebasisthatTonieistreatedasemployedinrelationtohercontractwithDroidplc,calculatehertaxable eforthetaxyear2021/22.Note.Youshouldindicatebytheuseofzero(0)anyitemswhicharenottaxableor(11(15ToniewaspreviouslyresidentandwasintheUKbetween46and90days.ShethereforeneededthreeUKtiesormoretobetreatedasUKresident.TonieonlyhadtwoUKties,whichwerebeingintheUKformorethan90daysduringtheprevioustaxyear,andspendingmoretimeintheUKthaninanyothercountryduring2020/21.ThecontractwasforarelativelylongperiodofToniedidnottakeanyfinancialrisk.TonieonlyworkedforDroidplc.Toniewasrequiredtodothework DroidplcexercisedcontroloverTonieviatheweeklymeetingsand e￡ Salary(6,200xageallowance(2,300at15p(60p-Lessleasingcosts(180x e e(100,000at3%xPremiumbond0Interestfromsavings0 al W1 ￡RentLessMortgage0LessrecementfurnitureLessotherFurnishedroom(8,580- 20/21不能通過自動外國人和英國人測試，因此需要用UKties做。20/21UKUKresidentResidentif3UKties(ormore)（0.5分UKtiesBeingintheUKformorethan90daysduringtheprevioustaxyearSpendingmoretimeintheUKthaninanyothercountryUKresident。（1.5分）他的合同期比較長。（0.5分）Tonie作為Employed，有雇傭收入（EITonie用自己的Privatemotorcarforbusinessuse，行駛2,300，享受age15p/為Taxablebenefit，加入EI（1分）（PBI由于租賃房為residential性質(zhì)，因此租賃收入中利息費(fèi)用100%部分在 liability之后扣除，在計(jì)算應(yīng)納入時不需抵減。（1分）家具成本的處理為減去相似功能新家具的MV-舊家具的殘值。對于WashingNilproceeds無殘值。（1分）￡7,500（1分Tonie得到 Robinetteceasedself-employmenton30June2021.ShewasthenemployedbyBirdplcforthesix-monthperiodfrom1August2021to31January2022.Robinettecommencedself-employmentagain,inanewbusiness,on1February2022.Self-employmentceasingon30JuneRobinette’stradingprofitforthefinal14-monthperiodoftradingfrom1May2020to30June2021was￡106,900.Thisfigureisbeforetakingaccountofcapitalallowances.Thetaxwrittendownvalueofthecapitalallowancesmainpoolat1May2020was￡15,300.On11June2020,Robinettepurchasedalaptopcomputerfor￡2,600.Onthecessationoftrading,Robinette allyretainedthelaptopcomputer.Itsvalueon30June2021was￡1,750.Theremainingitemsincludedinthemainpoolweresoldfor￡7,300on30JuneRobinettehadunusedoverlapprofitsbroughtforwardofEmploymentfrom1August2021to31JanuaryDuringthesix-monthperiodfrom1August2021to31January2022,Robinettewaspaidagrossmonthlysalaryof￡10,600inrespectofheremploymentwithBirdplc.Throughouttheperiodfrom1August2021to31January2022,BirdplcprovidedRobinettewithliving modation.ThepropertyisrentedbyBirdplcatacostof￡690permonth(thisishigherthantheannualvalueoftheproperty).Birdplcalsopaidfortherunningcostsrelatingtotheproperty,andfortheperiod1August2021to31January2022theseamountedto￡1,440.Throughouttheperiodfrom1August 31January2022,Robinette’stwo-year-oldwasprovidedwithaceatBirdplc’swork cenursery.Thetotalcosttothe providingthisnurserycewas￡4,800(120daysat￡40perday).Robinetteusedherprivatemotorcarforbusinesspurposes.Duringtheperiodfrom1August2021to31January2022,shedrove5,200intheperformanceofherdutiesforBirdplc,forwhichthe paidanallowanceof35penceper.Self-employmentfrom1FebruaryRobinette’stradingprofitforthefirstfive-monthperiodoftradingfrom1Februaryto30June2022was￡55,700.Thisfigureisbeforetakingaccountofcapitalallowances.TheonlyitemofntandmachineryownedbyRobinette,andusedinthisbusiness,isofficeequipmentwhichwaspurchasedfor￡26,200on1February2022. Duringtheperiod1August2021to31January2022,Robinetteletouthermainresidenceatamonthlyrentof￡1,100.Robinettelivedinthispropertyupto31July2021andthenagainfrom1February2022onwards.TheonlyexpenditureincurredbyRobinetteinrespectofthelettingwaspropertyinsurance,whichcost￡624fortheyearended5April2022.Robinettehasoptedtocalculateherproperty eusingtheaccrualsbasis.Rent-a-roomreliefisnotavailableinrespectoftheletting.Robinettefiledherself-assessmenttaxreturnforthetaxyear2021/22on14August2022.Sheisquiteconfidentthatallofher eforthetaxyear2021/22wascorrectlydeclaredandthatnodeductionswereincorrectlyclaimed. eforthetaxyearNote:Youshouldindicatebytheuseofzero(0)anyitemswhicharenottaxableor(12marks)(b)(i)StatetheperiodduringwhichHMRevenueandCustoms(HMRC)willhavetonotifyRobinetteiftheyintendtocarryoutacompliancecheckinrespectofherself-assessmenttaxreturnforthetaxyear2021/22,andthelikelyreasonwhysuchacheckwouldbemade.(2(ii)AdviseRobinetteastohowlongshemustretaintherecordsusedinpreparingherself-assessmenttaxreturnforthetaxyear2021/22.(1(15(a)Robinette– eTradingprofit–Oldbusiness(working Salary(10,600× modation–Rentpaid(690×RunningWorkce0ageallowance(5,200at10p(45p–Tradingprofit–Newbusiness(working e(workingal Working1–Tradingprofit(old14-monthperiodended30JuneBalancingallowance(15,300+2,600–1,750–ReliefforoverlapWorking2–Tradingprofit(newFive-monthperiodended30JuneCapitalallowances(26,200×Assessedin2021/2229,500×Working3– Rentreceivable(1,100×Insurance(624×IfHMRCintendtocarryoutacompliancecheckintoRobinette’sself-assessmenttaxreturnfor2021/22,thentheywillhavetonotifyherby14August2023(12monthsaftertheyreceivedhertaxIfRobinetteisconfidentthatherreturniscompleteandaccurate,thenthelikelyreasonforHMRCcarryingoutacompliancecheckisbecausethereturnhasbeenselectedonarandombasis.Robinettewasinbusinessduring2021/22,soallofherrecords(bothbusinessandnon-business)mustberetaineduntilfiveyearsafter31Januaryfollowingthetaxyear,whichis31January2028.14個月的經(jīng)營收入按照closingyearrule全部計(jì)入2021/22WDA，AIA直接按照TWDVb/f15,300+今年購入的電腦2,600-電腦自留的MV1,750-處置資產(chǎn)后收入7,300=8,850該部分BA即最后的allowance8,850（2.5分）overlapprofit22,700（0.5分）2021/226個月工資63,600(0.5分加公司提供的住所福利，因高于annualvalue故直接取4,140（1分）加住所的使用費(fèi)用1,440（0.5分）workcenursery免費(fèi)福利0（0.5分最后私車公用時公司提供費(fèi)用少于稅務(wù)局允許的值，故小于的部分為可減免項(xiàng)。5,200*0.1=520（1分5openingyearrule22021/22利潤55,700（0.5分）減去capitalallowance26,200（的新設(shè)備可以用AIA全額抵扣第四部分租房收入accrual應(yīng)收房租減應(yīng)計(jì)的租房收入6,288（2分162,098PA125,140PA0（0.5分HMRC可以在收到taxreturn的12月內(nèi)通知進(jìn)行compliancecheck。即前（1分ii）131531/1/2028（1分ThisscenariorelatestothreeYoushouldassumethattodayis25March haspreviouslypreparedaccountsto30November,buthasdecidedtochangeitsaccountingdateto31Marchtobecoterminouswiththecorporationtaxfinancialyear.’sforecastdraftstatementofperiodending31March2022isas￡Operating1 Property 2Chargeable3FinanceInterest4ProfitbeforeDepreciationof￡11,760andamortisationofleaseholdpropertyof￡1,300havebeendeductedinarrivingatoperatingprofitfigureof￡715,000.On1December2021,Harbouracquiredaleaseholdofficebuilding,payingapremium￡78,000forthegrantofa20-yearlease.TheofficebuildingwillbeusedforbusinesspurposebyHarbourthroughoutthefour-monthperiodending31March2022.Harbourletoutaholdwarehousewhichissurplustorequirements.On1December2021thetenantpaidrentof￡15,600forthesixmonthperiodto31May2022.On1December2021,Harbourpaidinsuranceof￡1,800fortheyearended30November2022.Thechargeablegainisinrespectofthedisposalofinvestmentson10March2022.Noindexationallowanceisavailable.TheinterestpaidisinrespectofHarbour’s6%loannotes,withinterestforsixmonths￡24,600beingpaidon1January2022.Interestof￡12,300willbeaccruedat31March2022，withthecorrespondingaccrualat1December2021being￡20,500.Theloannoteswereissuedinordertofinancethe ’stradingactivities.CapitalThetaxwrittendownvalueofboththemainpoolandthespecialpoolasat1December2021On12January2022,Harbourpurchasedntandmachineryfor￡548,000.Thiswillbealong-lifeassetforcapitalallowancepurposes.(a)CalculateHarbour ’scorporationtaxliabilityforfour-monthperiodending31March2022.Note:yourcomputationshouldcommencewiththeoperatingprofitfigureof￡715,000.(10ThedirectorsofHarbournowrealisethatitwillbeneficialforthe toprepareaccountsfortheyearending30November2022ratherthanforthefour-monthperiodending31March2022.Thisconclusionisbasedonthefollowinginformationwhichisavailableinrespecttotheperiod1Aprilto30November2022.Harbourwillnotpurchaseanyfurtherntandmachineryduringthisperiod,sothefullannualinvestmentallowanceof￡1,000,000willbeavailableinrespectofthelong-lifentandmachinerypurchasedon12January2022for￡548,000.Harbourwillsellaninvestmenton10April2022andthisdisposalwillresultinanallowablecapitallossof￡42,000.(b)(i)Briefexinthedifferencebetweentaxevasionandtaxavoidance,andhowHMRCarelikelytoviewthesituationifHarbourextendsitsaccountingperiodinordertosavecorporationtax.(3(ii)IfHarbourpreparesaccountsfortheyearending30November2022ratherthanforthefour-monthperiodending31March2022,calculatetherevisedfiguresthatwillbeincludedinrespectofcapitalallowanceandchargeablegains.(2 –Corporationtaxcomputationforthefour-monthperiodending31March￡OperatingDeductionforleasepremium(working1Capitalallowance(workingTradingProperty e(15,600×4/6)-2ChargeableTaxabletotalCorporationtaxWorking1–deductionforleasePremiumLess:78,000×2%×(20-1Working2-capitalSpecialrate￡￡AdditionqualifyingforLong-lifeAIA-100%(1,000,000×11TaxevasionisillegalandinvolvesthereductionoftaxliabilitiesbynotprovidinginformationtowhichHMRCisentitled,orprovidingHMRCwithdeliberayfalseinformation.(1Incontrast,taxavoidanceinvolvestheminimizationoftaxliabilitiesbytheuseifanylawful (1mark)IfHarbourextendsitsaccountingperiodinordertosavecorporationtax,thenHMRCwillnotviewthisastaxevasionbecauseitisquitelawfulforthe toprepareaccountsuptowhateveraccountingdateitwishes. (1mark)CapitalSincethefullamountofannualinvestmentallowancewillbeavailable.Capitalallowanceswillincreaseto￡548,000(548,000×100%). (1mark)ChargeablegainThecapitallosswillbeoffsetagainstHarbour’schargeablegainbecausetheywillarisewithinthesameaccountingperiod.Thiswillreducethe ’schargeablegainto￡62,300(104,300– (1mark)響，共15分。 企業(yè)所得稅的計(jì)算。共10分租賃若是為經(jīng)營目的所產(chǎn)生，支付的premium是可以從經(jīng)營利潤中扣除，扣減金額為Amountdeductibleeachyear=Taxablepremiumonlandlord/leaseyears，Taxablepremium=P－2%n－1)×P=78000-78,000×2%x(20-1)=48,360(1.5分)。Amountdeductibleeachyear48,360/204/12=806（1分生的利息金額–本期已支付過的利息=期末應(yīng)付利息。代入式子，20,500+本期發(fā)生利息–24,600=12,300,倒推出利息發(fā)生額=16,400（1分。為1,000,0004/12333,333（1分）,超出部分約可以享受50FYAFYA不需要時間調(diào)整（1分（共2.5分）租賃收入應(yīng)該用權(quán)責(zé)發(fā)生制計(jì)算，會計(jì)期間只有4個月，公司收到六個月的房租支付六個月的，所以應(yīng)收租賃收入以及房子的費(fèi)用都需要乘4/6（2分）2022.3.102021/22（0.5分(b)逃稅和的區(qū)別，HMRC對企業(yè)調(diào)整會計(jì)期的看法以及會計(jì)期的調(diào)整對 處罰。（1分）相關(guān)的信息，這是合法的操作。（1分）如果不調(diào)整會計(jì)期，仍然以2022.11.30作為會計(jì)其，那么AIA也不需要經(jīng)分Thisscenariorelatestofour reportedanoperatinglossof￡93,820initsstatementofprofitorlossfortheyearended31March2022asfollows:￡Operating-Leasing1-Other2OperatingNote1-LeasingLeasingcostsareas￡LeaseofofficeLeaseofmotorcarwithCO2emissionsof125gramsperNote2–OtherOtherexpensesareas￡Entertainingstaff(cost￡160perEntertainingoverseasQualifyingcharitableBalanceofexpenditure(allntandmachineryOn1April2021,thetaxwrittendownvalueofthemainpoolwas￡43,200.Thefollowingvehiclesweresoldduringtheyearended31March2022:Dateof Original Delivery12AprilMotorcar13AugustMotorcar9MarchTheoriginalcostofmotorcar[1]hadpreviouslybeenaddedtothemainpool.Theoriginalcostofmotorcar[2]qualifiedfora100%firstyearallowance.PropertybusinessMooncakehasapropertybusinesslossof￡4,400fortheyearended31MarchProfitondisposalofMooncakemadeaprofitondisposalofsharesof￡3,700inrespectofa1%shareholdingwhichwassoldon8November2021.Thisprofitondisposaliscalculatedasdisposalproceedsof￡34,200lesscostof￡30,500.TheindexationallowanceisResultsfortheyearended31MarchMooncake’sresultsfortheyearended31March2021￡TradingProperty CapitalQualifyingcharitableStatethefactorswhichwillinfluence ’schoiceoflossreliefclaims.(2CalculateMooncake’staxadjustedtradinglossfortheyearended31March2022.Yourcomputationshouldcommencewiththeoperatinglossfigureof￡93,820,andshouldindicatebytheuseofzero(0)anyitemswhichdonotrequireadjustmentYoushouldassumethat claimstheumavailablecapital(7AssumingthatMooncakewishestoclaimreliefforitslossesasearlyasCalculatethe ’scorporationtaxliabilitiesforeachoftheyearsended31March2021and31March2022.(4CalculatedtheamountofunusedlossesorpaymentswhichMooncakecancarryforwardtobeutilizedintheyearending31March2023.(2(15(1)Thetimingandcashflowinrelationtothereliefobtained,withearlierclaimgenerallybeing1(2)Theextenttowhichreliefforqualifyingcharitabledonationswill12Mooncake–taxadjustedtradinglossfortheyearended31March￡OperatingLeaseofoffice0Leaseofmotorcar(3,400×1Entertaining0EntertainingoverseasQualifyingcharitableCapitalallowanceWTradingWorking–capitalMain￡￡TWDVbroughtProceeds-Delivery-Motorcar1-Motorcar1WDA–TWDVcarried7(i)Corporationtaxliabilitiesfortheyearsended31March2021andMarchMarch￡￡Trading0Property 0Chargeable0010Trading01Qualifyingcharitable0Taxabletotal0Corporationtaxat04（ii）Carryforwardtotheyearending31March￡Trading0PropertybusinessCapitalQualifyingcharitable02本題問題：影響公司虧損抵扣的因素有哪些，22點(diǎn)即可得分?，F(xiàn)金，提高現(xiàn)金流動性，1分。78章的內(nèi)容。包括知識點(diǎn)有：折舊，車輛租賃費(fèi)會計(jì)折舊屬于不可抵扣費(fèi)用，應(yīng)該加回，0.5辦公設(shè)備的租賃費(fèi)用屬于可抵扣費(fèi)用，不進(jìn)行調(diào)整，0.585%15%，1加回，0.5分。0.5CapitalallowanceCapitalallowance時，Mainpool期初值為￡43,200，0.5在資產(chǎn)的處置中，deliveryvanMainpooldisposalMainpool中扣除，0.5分。Car1Mainpool,處置價格高于原始成本，因此以原始成本計(jì)價，1Car2Mainpool中以處置價格處理，1分。Mainpool總額用WDA18%Capitalallowance，0.56分。y/e31March2021y/e31March2022y/e31March2021年度Tradingprofit￡138,200，y/e31March2022Tradingloss=￡79,000,虧損應(yīng)該在Tradingprofit行寫0，0.5分。y/e31March2021年度Propertybusiness e=￡23,700，y/e31March2022年度Propertybusinessloss=￡4,400,虧損在Propertybusiness e行寫0，由于當(dāng)年沒有totalprofit,因此帶入到未來年度繼續(xù)使用，0.5分。y/e31March2021年度Capitalloss￡4,900,Capitalgain0，由于當(dāng)年以y/e31March2022Capitalgain，因此無法使用,帶入到未來年度繼續(xù)使用，y/e31March2022年度的車輛處置屬于免稅項(xiàng)，的處置由于IA的存在，Capitalgain=￡0，1分。totalprofity/e31March2022Tradingloss￡79,00012個月的totalprofit,y/e31March2021totalprofit，1y/e31March2021QCD=￡1,400，用于抵扣當(dāng)年的totalprofit，y/e31March2022年度，QCD=￡1,600，產(chǎn)生浪費(fèi)，0.5分。由上可知Tradingloss已用完，0.5分。Capitalloss￡4,900可以帶到未來，0.5Propertybusinessloss￡4,400可以帶到未來，0.5QCD未用完，但產(chǎn)生浪費(fèi)，0.5Youshouldassumethattoday’sdateis1MarchKioniisthemanagingdirectorof,and100%shareholderin,Nikio.NikiohasnootherFortheyearending5April2022,Nikio’staxadjustedtradingprofit,aftertakingaccountofdirector’sremunerationandemployer’sclass1nationalinsurancecontribution(NIC),isforecasttobe￡100,000.NikiowillpayKionigrossdirector’sremunerationof￡47,500anddividendsof￡68,000forthetaxyear2021-22.Kionidoesnothaveanyother Basedonthesefigures,thetaxandNICforKioniandNikiofortheyearending5April2022willbe:￡eEmployeeclass1Nikio￡Employerclass1CorporationKioniisconcernedthatshehasbeensavingforherretirement,sosheisthereforenningtomakeagrosspensioncontributionof￡20,000duringthetaxyear2021-22.However,KioniisunsurewhetherthepensioncontributionshouldbemadebyNikioormade allybyher:IfthepensioncontributionismadebyNikio,the willmakeapensioncontributionof￡20,000intoa pensionschemeonKioni’sbehalf.IfthepensioncontributionismadebyKioni ally,Nikiowillpayheradditionaldirector’sremunerationof￡20,000forthetaxyear2021-22,andKioniwillthenmakealpensioncontributionofForeachofthetwoalternativewaysofKionimakingapensioncontribution pensionschemeoradditionaldirector’sremunerationandthenKioniallymaking alpensioncontribution),calculaterevisedfiguresforeachoffourtaxandNICfiguresalreadycalculatedfortheyearending5AprilUndertheadditionaldirector’sremunerationand alpensioncontributionalternative,youareexpectedtoproducefull etaxandemployeeclass1NICcomputations.Ifapplicable,youshouldstateifanyofthefourtaxandNICfiguresalreadycalculatedremainYoushouldassumethattherateofcorporationtaxremains(10 pensionscheme willbeanexemptbenefit.Theclass1nationalinsurancecontributions(NICs)forbothKioniandNikio willalsoremainunchangedat￡4,552and￡5,335respectively.Nikio’srevisedcorporationtaxliabilitywillbe￡15,200((100,000–20,000)x2.alpensionKioni’s etaxliabilitywillbe￡Director’s (47,500+ alallowance e37,700×20,000×4,980(67,500–4,820–37,700–20,000)×2,000×066,000(68,000–2,000)×etaxWorking alReduction((135,500–20,000–100,000)/Reducedal(2)Kioni’srevisedemployeeclass1NICswillbe￡(50,270–9,568)×(67,500–50,270)Class1Nikio’srevisedemployer’sclass1NICswillbe￡8,095(5,335+2,760(20,000×13.8%)).Nikio’srevisedcorporationtaxliabilitywillbe￡14,676((100,000–20,000–2,760)×19%).本題節(jié)稅,即稅務(wù)籌劃內(nèi)容，包括個人所得稅，NIC,養(yǎng)老以及企業(yè)所得稅的計(jì)算，共10分。本題屬于綜合題型，￡20,000的投入有公司投入和員工自己投入兩種方式， 案公司給員工投入職業(yè)。第二種 ￡20,000給員工當(dāng)作一筆工資remuneration第案，公司給員工投 稅不變。（0.5分）class1NIC是不受影響的。（0.5分taxadjustedtradingprofit,從而影響企業(yè)所得稅的計(jì)算。（0.5分第二種方案這筆員工需要自己支 alpensioncontribution，公司（1）員工總共的非儲蓄收入變?yōu)?7,500+20,000（0.5分題中存在 alpensioncontribution,會影響adjusted 計(jì)算個人所得稅員工有￡67,500的非儲蓄收入,需要對應(yīng)nonsavinge的稅率.￡37,700對20%的稅率,￡20,000對應(yīng)20%的稅率,￡4,98040%的稅率。(0.5分,共1.5分)計(jì)算個人所得稅,員工有￡68,000的股息收入,其中2000的部分免稅,剩余的部分對應(yīng)32.5%的稅率。(各0.5分,共1分)。公司￡20,000的r