Child benefit tax charge是什么_2024年ACCA考試TX知識(shí)點(diǎn)
走完該走的路，才有資格走想走的路,。acca課程較多,，難度較大,。已經(jīng)成功報(bào)名的同學(xué)需認(rèn)真?zhèn)淇?。未完成?bào)名的同學(xué)請(qǐng)?jiān)谝?guī)定時(shí)間內(nèi)進(jìn)入官網(wǎng)進(jìn)行報(bào)名繳費(fèi),。今天為大家整理了TX科目Child benefit tax charge（兒童福利稅收減免）相關(guān)知識(shí)點(diǎn),，一起來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Child benefit tax charge-兒童福利稅收減免
【知識(shí)點(diǎn)】
Child benefit tax charge-兒童福利稅收減免
Child benefit tax charge-兒童福利稅收減免
A child benefit income tax charge arises where
① An individual receives child benefit and
② ‘a(chǎn)djusted net income’ over ￡50,000 in a tax year
Calculation
1% of the child benefit amount for each ￡100 of adjusted net income in excess of ￡50,000
Child benefit charge = % × child benefit received
Operation
① The partner with the higher adjusted net income is liable for the charge.
② The income tax charge is added in deriving the income tax liability of the taxpayer.
③ This tax can be avoided by not claiming this child benefit.
努力只能及格,，拼命才能優(yōu)秀,。以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了，距離2024年3月acca考試越來(lái)越近,，大家要做好充足準(zhǔn)備,，爭(zhēng)取一次通過(guò)。
注：以上內(nèi)容來(lái)自Jenny Liu老師23年基礎(chǔ)精講班第5講
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載）
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