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F6 Taxation

2016-12-25 11:35:23   0  举报

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Inheritance tax

Corporation tax

Income tax

Tax payer

Tax period

Income tax calculation-forma

trading profit

一般企业

Adjustment

profit before taxation

Less: income under other schedule（利息等）

Add: Non-deductible expenditure(including depreciation)

expenditure:

deductible

写0 不做处理

描述中带trading, employee

non-deductible

Add

描述中带capital, new, private by(老板私用的费用)

Less: Capital allowance(按税法计提的折旧)

on plant&machinery

main pool

all except 3 other category(Van, lorry, partition well) 

short life asset

other asset <=8 yrs life

special rate pool 

motor car, co2 >130g/Km

asset >=25 yrs life

aircraft/crane

P&M integral to  building

electrical system

water system

ventilation system 

lift&escalater

heating system

low emission car

WDA

period of account shorter or longer than 12 months, adjusted by (month proportiton)

AIA

FYA

period of account short or longer than 12 month, not adjust

BC/BA(balancing charge/allowance)

小企业：annual revenue小于等于82,000

cash basis

receipts

Less: expense payment

deductible expenditure: with "trade", "employee"

equipment purchase price

HMRC mileage allowance

0.45*10,000 miles

0.25*exceeding 10.000 miles

accrual basis

revenue(应税收入)

Less: expence(deductible)

deductible expenditure: with "trade", "employee"

capital allowance on equipment and motor car

employment profit

Salary&bonus(bonus is treated as received at the earlier of payment/entitled)

add: benefit

taxable benefit

living accomodation

basic part is the higher of: annual value/rent paid by employer

add: additional part

(cost+subsequent-75,000)*3.00%

上述cost

purchase to provision <=6 yrs

use cost

purchase to provison >6 yrs

use market value when provide

add: Running cost paid by employer fot employee

add: 20% of furniture cost

mileage allowance

Employer 实际补贴

less: HMRC(business miles)

to temporary workplace

taxable benefit on mileage allowance

to visit clients

use and gift of asset

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car&fuel

子主题

interest from cheap loan

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exempt benefit

看到知道免税即可

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less: allowance expense

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less: employment income

property business profit

rent

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premium

一些细节

property business loss

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joint owned by a married couple or civil partner

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rent a room relief

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Furnished holiday lettin

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interest

dividend

Income tax calculation-tax rate

Capital gains tax

VAT

=trading profit

newly acquired

motor car

<=75g/km

low emisson car

100% FYA

75<co2<=130g/km

main pool

18%WDA

>130g/km

special rate pool

8%WDA

other asset

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still in use

main pool

WDA at 18%(余额不足 1000-WDA at 100%)

short life asset

WDA at 18%

special rate pool

WDA at 8%

low emission car

no(账面余额为0)

disposal

余额=x0=lower of disposal value/original coast

not lease to trade

main pool/SRP: x0结转下期

SLA/asset with private use: BC/BA

last period of account

x0=BC(-)/BA(+)

taxable benefit on living accomodation

less: rent or contribution paid by employee to employer

Payable

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F6向前行080208

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