Child benefit tax charge是什么_2024年ACCA考試TX知識點(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?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)知識點(diǎn)，一起來看看吧。
【內(nèi)容導(dǎo)航】
Child benefit tax charge-兒童福利稅收減免
【知識點(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科目考試知識點(diǎn)了，距離2024年3月acca考試越來越近，大家要做好充足準(zhǔn)備，爭取一次通過。
注：以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第5講
（本文為東奧會計(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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