英美个人所得税比较.ppt

1、Differences and Similarities of Personal Income Tax between UK and US &Implications,李亭 高娟娟 袁帅 孙璐,Differences and Similarities,Implication,Differences and Similarities Contents,Taxation System,Tax jurisdiction,Scope of taxation,Income tax rate,Tax Credits,Taxation System,Both UK and US are based on t

2、he comprehensive income tax base Advantages of comprehensive income tax,They both utilize domiciliary jurisdiction And source jurisdiction.,In US, tax obligation is also based on citizenship,Add your text,Add your text,Tax jurisdiction,similarity,difference,Scope of taxation,the gross income include

3、s earned income, capital income and transfer income.,the computation of taxable income and income tax liability Include Income tax computation, personal allowances and gift aid. Income tax computation consists of three columns-saving income, non-saving income and dividend income.,UK,US,.,Statutory r

4、edundancy money,UK,I Income from investments made through individual savings accounts,Interest on damages for personal injure,Winnings&Scholarships,Income from National Savings Certificates,1,4,2,5,3,6,t,t,Local authority grant,1,2,3,us,Death benefits payable under a life insurance contract,Interest

5、 on certain tax-exempt State and local bonds,Employer-provided health insurance,4,5,Employer-provided pension contributions,Certain other employer-provided benefits,1. Describe contents for a Chart Description of the companys sub contents Description of the companys sub contents,Chart Title in here,

6、2004,2005,2006,2007,30,50,70,120,2. Describe contents for a Chart Description of the companys sub contents Description of the companys sub contents,Income tax rate,U S,1. Describe contents for a Chart Description of the companys sub contents Description of the companys sub contents,Chart Title in he

7、re,2004,2005,2006,2007,30,50,70,120,2. Describe contents for a Chart Description of the companys sub contents Description of the companys sub contents,Income tax rate,U S,Tax Credits,Qualifying travel expensesTravel expenses in the performance of duties are entitled to relief.,Deductible interest Ta

8、x relief,UK,Image Info www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.,Personal allowances,Tax Credits,Earned Income Credit,Child tax credit,US,Image Info www.wizdata.co.kr - Note t

9、o customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.,Tax system optimization,Implications,Tax leakage levy and management capability improvement,Turn The poor tax to millionaires tax,Cultivate Tax compliance cons

10、ciousness of taxpayers,Tax system optimization,Families file the tax return as units Regional differences should be taken into consideration,Set up dual income tax system,01,02,03,Enlarge the tax base,Expense deduction,Tax leakage levy and management capability improvement,Establish taxpayer coding

11、system,Forcing of the non-cash income settlement system,Establish personal property registration system,Image Info www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use.,Turn The poor tax to millionaires tax,Strengthen the collection and management of high earners,Take care of the low-income,Cult