是在计算Savings income tax时遇到了麻烦，计算这个时，书上是这么说的：savings income is taxed at 10% in the starting rate band. if savings income falls within the basic rate band it is taxed at 20%, Once income is above the higher rate threshold,it is taxed at 40%. 不知道怎么理解，我是这么理解的，如果这个类别的收入落在开始的rate band里的话，就用10%的税率，如果落在基础 rate band里的话，就用20%的税率，如果再高就用40%的。 但书上有这么几道题：1.Jules has a salary of 20000,business profits of 30000,net dividends of 6750 and building society interest of 3000 net.He pays gross charges of 2000. 答案： non-saving saving dividend total business profits 30000 earnings 20000 dividends 7500 building society interest 3750 less charges (2000) STI 48000 3750 7500 59250 less personal allowance (5035) taxable income 42965 3750 7500 54215 income tax non savings income 2150*10% 31150*22% 9665*40% 郁闷点：savings income 3750*40% 不明白这里为什么用40%的税率，这个数字落在了最高档的那个范围了吗？虽然书后面解释了点，但跟没解释差不多。问题是这个starting rate band 和basic rate band 都是多少，书前面倒是说了，但有定语的，说得明白，是 For non-saving income 的。另外，就算是用这个，那也说不过去，3750，应该落在31150这个范围内了吧？不明白，请高人知道，鞠躬，拜谢。 第二道题：Mary has trading income of 14000.She also receives building society interest of 6400 net,dividends of 1800(net),and pays a charge of 2500 each year.How much cash will she have available to spend in 2006/07?忽略主要问题，只看saving income tax的计算 答案: non-savings savings dividend total trading income 14000 building society interest 8000 dividends 2000 less charge (2500) STI 11500 8000 2000 21500 less personal allowance (5035) taxable income 6465 8000 2000 16465 non-saving income 略 注意： saving income 8000*20% ????? 为什么？不明白为什么这里就用20%的税率？请问，这个收入的税率到底怎么分啊？再次鞠躬，拜谢
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发表于 2007-10-10 20:49
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