ACCA23(E)(P)(18-19).doc

Chapter 18 PERSONAL PENSIONS & NATIONAL INSURANCE CONTRIBUTIONS个人养老金和国民保险捐1 Personal pensions个人养老金 - Occupational pension scheme 职业养老金计划 - Personal pension scheme 个人养老金计划1.1 Stakeholder pensions 股东养老金 1.2 Personal pension scheme个人养老金计划1.3 Tax relief available for personal pension scheme个人养老金计划的税收优惠1.4 Method of giving relief缴费扣除方法1.5 Net relevant earnings，NRE 净有关收入 (a) Relevant earnings 有关收入 (b) Net relevant earnings 净有关收入(i) Employment income 就业所得 = 薪金 允许扣除费用 (ii) Self-employed persons 自雇人员= 营业、职业或专业利润 - (前期亏损+全部和完全用于营业目的的所得费用 1.6 Carry-back of contributions缴费不满限额的前转1.7 Summary 小结2 National insurance contributions国民保险捐 2.1 Classes of contribution保险捐分类 Class 1 contributions 1类保险捐 - Primary contributions 第一部分缴费 - Secondary contributions 第二部分缴费 Class 1A secondary contributions1类A保险捐第二部分缴费Class 2 contributions 2类保险捐 Class 3 contributions 3类保险捐 Class 4 contributions 4类保险捐 2.2 Liability纳税义务2.3 Class 2 NIC2类NIC2.4 Class 4 NIC4类保险捐2.5 Persons not liable to pay Class 4 contributions无须缴纳四类保险捐的人 Chapter 19 CAPITAL GAINS TAX资本利得税1 Overview总论1.1 CGT computation CGT的计算 应税利得 = 本期资本利得本期资本损失前期结转资本损失年度免征额1.2 Annual exemption 年度免征额1.3 Capital losses 资本损失1.4 Payment of CGTCGT的缴纳1.5 Rates of CGT税率2 Calculation of capital gains and losses资本利得和损失的计算 处置收入 处置杂费 允许扣除支出 未指数化调整利得 Disposal Incidental Allowable Unindexed proceeds disposal costs expenditure gain 未指数化调整利得 指数化扣除 分级扣除前应税利得 Unidexed Indexation Chargeable gain allowance gain 分级扣除前应税利得 分级扣除后利得率 分级扣除后应税利得 Chargeable gain Percentage of gain Chargeable gain before taper relief after taper relief after taper relief 分级扣除后应税利得 年度免征额 扣除免征额后应税利得 Chargeable gain Annual Chargeable gain after tape relief exemption2.1 Disposal proceeds处置收入 2.2 Allowable expenditure允许扣除支出 2.3 Indexation allowance指数化扣除 2.4 Assets held at 31 March 198282.3.31持有的资产3 Taper relief分级扣除3.1 The amount of relief分级扣除额分级扣除后利得率表 （见书）3.2 Business assets营业资产3.3 Taper relief and current year losses分级扣除与本年度资本损失3.4 Taper relief and brought forward losses分级扣除与前期结转来的资本损失 3.5 Disposal of all or part of a business企业全部或部分处置4 Shares and securities股票和证券4.1 Valuation rules估价原则 Lower of the following two figures 下面两者中的小者: 低价 1/4 (高价低价) (低价=买入价 bid price；高价=卖出价 offer price) 1/2 (最高价最低价) (当日最高、最低交易价Dailys bargains )4.2 The matching rules配比原则 4.3 Shares acquired within the following 30 days出售后30天内又购买的股票4.4 Acquisitions after 5 April 199898.4.5后购置股票4.5 The 1985 pool85年股票库4.6 Bonus issues红股4.7 Right issues配股4.8 Takeovers收购5 Rollover reliefs滚转冲抵5.1 Taper relief分级扣除5.2 Qualifying assets合格资产5.3 Time period for reinvestment再投资期限5.4 Partial reinvestment of proceeds部分收入再投资5.5 Non-business use营业外用途 5.6 Reinvestment in depreciating assets 对折减资产的再投资 5.7 Acquisition of a new non-depreciating assets 购置新的非折减资产6 Holdover relief for gifts of business assets 营业资产赠与的结转冲抵6.1 Nature of the relief结转冲抵的实质6.2 Taper relief分级扣除6.3 Who may claim the relief谁可要求结转冲抵6.4 Qualifying assets合格资产6.5 Sale at an undervalue 低价出售6.6 Assets not wholly used for trading purposes不是完全用于营业目的的资产 公司应税营业资产的市场价值 结转冲抵利得 = 利得 公司应税资产的市场价值6.7 Chargeable assets (CA)and chargeable business assets (CBA)应税资产和应税营业资产7 Transf