ACCA23(E)(P)(18-19)解说.doc

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、职业或专业利润 - (前期亏损+全部和完全用于营业目的的所得费用 1.6 Carry-back of contributions 缴费不满限额的前转 1.7 Summary 小结 2 National insurance contributions 国民保险捐 2.1 Classes of contribution 保险捐分类 1类保险捐 - Primary contributions 第一部分缴费 - Secondary contributions 第二部分缴费 Class 1A secondary contributions 1类A保险捐第二部分缴费 Class 2 contributions 2类保险捐 Class 3 contributions 3类保险捐 Class 4 contributions 4类保险捐 2.2 Liability 纳税义务 2.3 Class 2 NIC 2类NIC 2.4 Class 4 NIC 4类保险捐 2.5 Persons not liable to pay Class 4 contributions 无须缴纳四类保险捐的人 Chapter 19 CAPITAL GAINS TAX 资本利得税 1 Overview 总论 1.1 CGT computation CGT的计算 应税利得 = 本期资本利得－本期资本损失－前期结转资本损失－年度免征额 1.2 Annual exemption 年度免征额 1.3 Capital losses 资本损失 1.4 Payment of CGT CGT的缴纳 1.5 Rates of CGT 税率 2 Calculation of capital gains and losses 资本利得和损失的计算 处置收入 － 处置杂费 － 允许扣除支出 ＝ 未指数化调整利得 Disposal Incidental Allowable Unindexed proceeds disposal costs expenditure gain 未指数化调整利得 － 指数化扣除 ＝ 分级扣除前应税利得 Unidexed Indexation Chargeable gain allowance gain 分级扣除前应税利得 × 分级扣除后利得率 ＝ 分级扣除后应税利得 Chargeable gain Percentage of gain Chargeable gain before taper relief after taper relief after taper relief 分级扣除后应税利得 － 年度免