免费咨询热线：400-699-1716 
微信
APP
ACCAF6《税务》公式总结
文章来源：网络
发布时间：2017-11-27 15:52
阅读：3889次
在ACCA F6科目当中，公式的计算是必不可少的部门，如果想考过ACCAF6科目，先来拿下这些个税务公式吧！
1.Adjustednetincome=netincome-grossPPS-grossgiftaiddonation
2.Personalallowance
StdPA=£11,000
When'Adjustednetincome'≥£100,000
StdPA11000
Less:restriction(adjustednetincome-100000)*1/2
AdjustedPA
'Adjustednetincome'≥£122000,PA=0
3.Giftaiddonation
•Grossup=netgiftaiddonation*100/80
•Extendingtherateband
32000(150000)+grossgiftaiddonation
•Adjustednetincome=netincome-grossgiftaiddonation
4.Childbenefitincometaxcharge:
When£60,000≥'Adjustednetincome'≥£50,000
%=(Adjustednetincome-50000)/100Rounddown
childbenefitincometaxcharge=%*childbenefitreceived
5.Authorizedmileageallowances
Upto10,000miles45p
over10,000miles25p
6.Additionalchargeoflivingaccommodationbenefit
Additionalbenefit=(costofprovidingaccommodation–£75,000)×theofficialrateofinterest
whichistimeapportionment
7.Benefitofuseofassets
Thebenefitassessedisthehigherof
-20%x(MVwhenfirstprovided–thepricepaidbyemployee)
-rentalpaidbyemployer(ifassetisrented)
whichistimeapportionment
8.Benefitofgiftofassets
Ifnewassetisgiven:costoftheasset
Ifusedassetsisgiven:higherof
-(MVwhengiven–thepricepaidbyemployee)
-(MVwhenfirstprovided–benefitsalreadyassessed–thepricepaidbyemployee)
9.Benefitofprovisionofacar
Taxablecarbenefit=X%*(listprice–capitalcontribution)*timeproportion–paymentbyemployeeforuseofthecar
Emission≤50g/km,X=7%
51≤Emission≤75g/km,X=11%
76≤Emission≤94g/km,X=15%
Emission=95g/km,X=16%
Emission>95g/km,increaseby1%forevery5g/kmincrease
X=(Emission-95)/5Rounddown
dieselcars：+3%
Maximum：37%
10.BenefitofProvisionoffuel
X%*£22,200whichistimeapportionment
11.Provisionofvans
Standardbenefitof£3,170
£598ayearforprivatefuelwhichistimeapportionment
12.PPS
Grossup=netPPS*100/80
Extendingtherateband
32000(150000)+grossPPS
Adjustednetincome=Netincome-grossPPS
13.OPS
Employer’scontributions:tradingprofit-OPS
Employee’scontributions:employmentincome-OPS
14.Furniturereplacementrelief
Furniturereplacementrelief=MVofnewfurniture(samefunction)-resalevalueofoldfurniture
15.Rentaroom
Grossrentalincome<=£7500,lowerof
-Propertybusinessincome=0
-Propertybusinessincome=normalcalculation=grossrent–expenses–Furniturereplacementrelief
Grossrentalincome>£7500,lowerof
-Propertybusinessincome=normalcalculationor,
-Propertybusinessincome=alternativecalculation=grossrent-7500
16.Premium
Landlord:
Premiumistreatedaspropertybusinessincomefortheyearofgrant.
P-P×2%(n-1)
Where:P=totalpremium
n=durationofleaseinyears
Tenant:premiumpaidistreatedasatradingexpense(proportionedtomont
P-P×2%(n-1)*m
n 12
17.Class1NIC(oncashearnings)
Primary:
£1-£8,060peryearNil
£8,061-£43,000peryear12%
£43,001andaboveperyear2%
Secondary:
£1-£8,112peryearNil
£8,113andaboveperyear13.8%
18.Class1ANIC(ontaxablebenefits)
=taxablebenefits*13.8%
19.Class2
=£2.8*weeks
20.Class4(ontradingprofit:whichisafterlossrelief)
£1-£8,060peryearNil
£8,061-£43,000peryear9%
£43,001andaboveperyear2%
21.Paymentoftax
for16/17:
-31.1.17-firstpaymentonaccount=1/2*(15/16incometaxpayable+15/16NICClass4)
-31.7.17-secondpaymentonaccount=1/2*(15/16incometaxpayable+15/16NICClass4)
-31.1.18-finalbalancingpayment=16/17incometaxpayable+16/17NICClass4tax-(15/16incometaxpayable+15/16NICClass4)+16/17CGT+16/17Class2
Paymentofcapitalgaintax:31.1.18for16/17
PaymentofClass2:31.1.18for16/17
22.Interestonlatepaymentoftax:3%*dueamount(whichistimeapportionment)
POAs-runsfrom31.1.2017/31.7.2017
Finalpayment-runsfrom31.1.2018
23.Penaltyonlatebalancingpayment:
-nomorethan1month,0
-nomorethan6month,5%,(5%*(shouldpay-actualpay))
-morethan6months,10
-morethan12months,15%
24.Penaltiesforlatereturn:
-thereturnfiledafterthefilingdate,100
-morethan3months,10perday,atmost90days
-morethan6months,higherof5%*taxdueonreturn&300
-morethan12months,higherof*/70%/5%*taxdueonreturn&300
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Cathy
讲师认证：一次性通过CFA所有级别，FRM考试全科目1
CFA持证人，FRM持证人，CICPA会员，曾一次性通过CFA所有级别，FRM考试全科目1，6年上市公司财务从业者，从事金融培训6年有余，带出数十位优秀学员。 上课温柔有趣，擅长将知识点与当下学员追逐的热点新闻、或者有趣的“梗”结合起来，深受学员喜爱，便于学员集中注意力，让学员在轻松愉快的课堂气氛中学习。
免费下载老师推荐的学习资料
免费直播
