ACCA23(E)(P)(18-19)解读.docVIP

Chapter 18 PERSONAL PENSIONS NATIONAL INSURANCE CONTRIBUTIONS 个人养老金和国民保险捐 1 Personal pensions 个人养老金 - Occupational pension scheme 职业养老金计划 - Personal pension scheme 个人养老金计划 1.1 Stakeholder pensions 股东养老金 1.2 Personal pension scheme 个人养老金计划 1.3 Tax relief available for personal pension scheme 个人养老金计划的税收优惠 1.4 Method of giving relief 缴费扣除方法 1.5 Net relevant earnings，NRE 净有关收入 (a) Relevant earnings 有关收入 (b) Net relevant earnings 净有关收入 Employment income 就业所得 = 薪金 –允许扣除费用 (ii) Self-employed persons 自雇人员 = 营业、职业或专业利