CPA之审计TAXATION学习笔记课件.docVIP

CPA 之 审计 TAXATION 学习笔记 作者 : 池骋 Part A: The Tax Equation Income tax = (taxable income * rate) – tax offsets 这里的 tax offsets 指的是 rebates credits，而不是 deduction。因为 tax offsets 是直接对税金进行抵 减，因此跟 deduction 相比， offsets 更具有价值。 Part B: Assessable Income Assessable income包括了 ordinary income 和 statutory income 。Figure 2.1 列出了 assessable income, ordinary income, statutory income, non-assessable non-exempt income 和 exempt income 之间的关系。 Ordinary income Section 6-5 对 ordinary income 进行了解释。 Section 6-5(4) provides that ordinary income is taken to have been derived by a taxpayer as soon as it is applied or deal