Question

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1.6 Tax liability and tax payable
The following standardised terms are used in the requirements of examination questions:
Tax liability
The total income tax liability after deducting any allowances or reliefs, and after adding any basic rate tax retained from charges on income(such as patent royalties)
Tax payable
The tax liability outstanding after deducting credits for any tax already suffered/paid.

Illustration 1 income tax computation-revision

Tony has earnings from his employment of ￡35000 from which PAYE of ￡5190, was deducted.

He owns 2 let properties showing a profit for the year of ￡4000.

His investment income is dividends of ￡3600 and bank interest of ￡800.

Calculate Tony’s tax payable for 2006/07.

Solution ￡
Earned income
Employment income 35000
Savings income
Bank interest ￡800*100/80 1000
Dividend income
UK dividends ￡36000*100/90 4000

STI 4000
Less: PA 5035
Taxable income 34965
Analysed as : Other 29965
Savings 1000
Dividends 4000
34965

Income tax liability
￡
2150 other income @10% 215
27815 other income @22% 6199
1000 interest @20% 200
2335 Dividends @10% 233

33300
1665 Dividends @32.5% 541

34965 income tax liability 7308

Tax credits
Dividends 300
Interest 200
PAYE 5190 5690

Income tax payable 1618

Answer 1

1.6纳税义务和应缴税款

下列标准条款中使用的要求，试题：
纳税义务
税收总收入在扣除任何责任津贴或补救，并在增加任何基本税率纳税保留收费收入（如专利使用费）
应缴税款
优秀的税务负担在扣除任何税款贷已经遭受/支付。

插图1所得税计算修订

托尼已经从他的收入就业￡ 3.5万从佩耶的￡ 5190 ，是扣除。

他拥有2让属性显示的利润为一年￡ 4000 。

他的投资收益是红利￡ 3600和银行利息的￡ 800 。

计算Tony的应缴税款2006/07 。

解决￡
收入
就业收入3.50万
储蓄收入
银行利息￡ 800 *八十零分之一百1000年
股息收入
英国红利￡三点六零万* 90分之100 4000

性病4000
减：巴勒斯坦权力机构5035
应纳税所得额34965
分析：其它29965
节省1000
红利4000
34965

所得税负债
￡
2150年其他收入215 @ 10 ％
其他收入27815 @ 22 ％ 6199
1000年利息20 ％ ， 200 @
2335年股息10 ％ ， 233 @

33300
1665年Dividends@32.5 ％ 541

34965所得税负债7308

税收抵免
红利300
利息200
佩耶5190 5690

收入应缴税款1618