Williamisself-employed,andhistaxadjustedtradingprofitfortheyearended5April2021was￡84,050.Duringthetaxyear2020-21,Williamcontributed￡5,400(gross)intoaalpensionWhatamountofclass4nationalinsurancecontributions(NIC)willWilliampayforthetaxyear2020-21?答案 解析：本題的是class4NIC，class4是soletrader/self-employed基于trading乘上相應(yīng)的稅率計(jì)算的，因此本題￡(50,000-9,500)=￡40,500X9%=￡(84,050-50,000)=￡34,050X2%=Class4NICs=3645+681=NIC的稅率查表可得YouareatraineeCharteredCertifiedAccountantandyourfirmhasawhohasrefusedtodiscloseachargeablegaintoHMRevenueandCustoms(HMRC).Fromanethicalviewpoint,whichTWOofthefollowingactionscouldbeexpectedofyourReportingunderthemoneylaunderingAdvisingthetomakeInformingHMRCofthenon-Warningthethatyourfirmwillbereportingthenon-答案ReportingunderthemoneylaunderingAdvising tomake解析：本題的是professionalcodesofethics的應(yīng)用披露這筆chargeablegain給稅務(wù)局，因此B是對(duì)的；有義務(wù)向機(jī)構(gòu)報(bào)告，因此A是對(duì)的；務(wù)這個(gè)行為，但基于性不能把具體原因和細(xì)節(jié)告知稅務(wù)局，因此C錯(cuò)誤；的，因此D錯(cuò)誤。Martinisself-employed,andfortheyearended5April2021histradingprofitwas￡109,400.Duringthetaxyear2020-21,Martinmadeagiftaiddonationof￡800(gross)toanationalWhatamount alallowancewillMartinbeentitledtoforthetaxyear2020-￡答案：￡P(guān)AANI＜100,000時(shí)，PA無(wú)需調(diào)整；當(dāng)ANI＞100,000時(shí)，要對(duì)PA進(jìn)行調(diào)整。本題需要計(jì)算出ANI，以此為基準(zhǔn)來(lái)對(duì)PA進(jìn)行調(diào)整；根據(jù)，ANI=Net e-tradinglosses-grossgiftaiddonation-grossPPS，應(yīng)用本題數(shù)據(jù)：ANI=109400-800=108600AdjustedPA=12500-(108600-100000)/2=Fortheyearended31March2021,HalomadeatradinglossofHalohasowned100%oftheordinarysharecapitalofShallowsinceitbegantradingon1July2020.Fortheyearended30June2021,Shallowwillmakeatradingprofitof hasanyothertaxableprofitsorallowableWhatisthe umamountofgroupreliefwhichShallowcanclaimfromHaloinrespectofthetradinglossof￡180,000fortheyearended31March2021?答案 H公司：會(huì)計(jì)期間2020.4.1-2021.3.31，這段期間內(nèi)的虧損為(180,000)兩個(gè)公司重合的期間為：2020.7.1-2021.3.31，共9個(gè)月因此H公司最多可以轉(zhuǎn)移給S的虧損為（180,000)*9/12=135000;S公司最多可以吸收來(lái)自H的虧損額度為240,000*9/12=①②兩個(gè)中取較低值，即135000為本題答案Fortheyearended31March2020,Sizeable hadtaxabletotalprofitsof￡820,000andfortheyearended31March2021hadtaxabletotalprofitsof￡970,000.Theprofitsaccrueevenlythroughoutthe hashadone51% formanyHowwill payitscorporationtaxliabilityfortheyearended31MarchNineinstalmentsof￡15,580andabalancingpaymentofFourinstalmentsofOnepaymentofFourinstalmentsof￡38,950andabalancingpaymentof答案 Fourinstalmentsof解析：本題的是公司類型的判定和公司稅的繳納判定標(biāo)準(zhǔn)變成150萬(wàn)*1/2=75萬(wàn)，這個(gè)公司本年的收入為97萬(wàn)，由此可見這個(gè)公公司，所以要按大公司原則分成4次交稅正常情況下是按照上一年的收入預(yù)估交稅，但是這個(gè)題比較特殊，他把20年本年的實(shí)稅是970000*19%=184300，然后分成四次交稅，184300/4=46075（如果要用上一個(gè)年度的企稅來(lái)做，上一個(gè)年度的TTP820000，企稅820000*19%=155800，VAT的annualaccountingscheme下9期等額POA，剩下一期balancingpayment多退少補(bǔ)金額，所以9期每一期的金額就155800*10%=15580，剩下一期的金額就是20.3.31的企稅-19.3.31的企稅的差(970000-820000)*19%）Fortheyearended31December2020,Latenesshadacorporationtaxliabilityof￡60,000,whichitdidnotpayuntil31March2022.Latenessisnotalarge HowmuchinterestwillLatenessbechargedbyHMRevenue&Customs(HMRC)inrespectofthelatepaymentofitscorporationtaxliabilityfortheyearended31December答案：A解析：本題的是晚交公司稅的罰息零一天；L公司的會(huì)計(jì)期為2020.12.31，因此它交稅的deadline為2021.10.31；本題中L公司直到2022.3.31才繳納了60000的，晚交了6個(gè)月。所以晚交的罰息為：60000*2.75%*6/12Note：2.75%的罰息率由稅率表提On26November2020,Alicesoldanantiquetablefor￡8,700.Theantiquetablehadbeenpurchasedon16May2014for￡3,800.WhatisAlice'schargeablegaininrespectofthedisposaloftheantique答案 解析：antiquetable屬于Non-wastingchats，計(jì)算原則如下表本題中，售價(jià)為8700（大于6000），成本為3800（小于6000），因此chargeable在①Nornalcalculation:87003800=②5/3*(8700-6000)中取較低值，所以4500為本題答案On14November2020,Janemadeacashgifttoatrustof￡800,000(afterdeductingallavailableexemptions).Janepaidtheinheritancetaxarisingfromthisgift.Janehasnotmadeanyotherlifetimegifts.WhatamountoflifetimeinheritancetaxwouldhavebeenpayableinrespectofJane'sgifttothetrust? 答案：￡該用25%，計(jì)算過(guò)程如下：Step1:轉(zhuǎn)讓日前七7yearsaccumulationofotherCLTs:0Step2：Nilratebandavailable=325000-0=325000Step3：Valueoftransfer=(題目給的800000已經(jīng)是減掉了所有exemptions的值了，因此可以直接使用Step4：計(jì)算IHT325000*0%=(800000-IHTliability= =Duringthetaxyear2020-21,MildredmadefourcashgiftstoherForeachofthegiftslistedbelow,clickintheboxtoindicatewhetherthegiftwillbeexemptornotexemptfrominheritancetaxunderthesmallgiftsexemption.￡400toNOT￡140toNOTAfurther￡280toNOT￡175toNOT解析：本題遺產(chǎn)稅中的smallgifts英法中對(duì)于smallgiftsexemptions的規(guī)定是每人每個(gè)稅務(wù)年度￡250內(nèi)的小可以免稅，但一旦超過(guò)￡250，則要全額納稅（不只是超出的部分應(yīng)稅）；￡175toWinifred符合smallgiftsexemptions的條件，免稅QForthequarterended31March2021,Farohadstandardratedsalesof￡49,750andstandardratedexpensesof￡22,750.Bothfiguresareexclusiveofvalueaddedtax0/AT).FarousestheflatrateschemetocalculatetheamountofVATpayable,withtherelevantschemepercentageforhertradebeing12%.ThepercentagereductionforthefirstyearofVATregistrationisnotavailable.HowmuchVATwillFarohavetopaytoHMRevenue6Customs(HMRC)forthequarterended31March2021?答案 解析：本題的是中flatratescheme的計(jì)算方法，即用總的含入乘上題目給的relevantschemepercentage12%，還需要注意這一題題目給的是不含稅價(jià)，因此VATliability=totaltaxinclusive e*12%==WhichTWOofthefollowingassetswillALWAYSbeexemptfromcapitalgainsAmotorcarsuitableforprivateAAUKernmentsecurityAexemptfromcapitalgainstax私用的motorcar,屬于CGTChat（動(dòng)產(chǎn)），需要分wastingchats和non-wastingchats來(lái)考慮Wastingchats一般屬于CGT免稅資產(chǎn)；non-wastingchats需要根據(jù)proceeds和costs和￡6000的關(guān)系分情況計(jì)算，只有proceeds和costs6000時(shí)才免稅。因此chats不符合ALWAYSbeexemptfromcapitalgainstax的題目要求。英國(guó)債券（國(guó)債），屬于CGT免稅資產(chǎn)reliefHouseALWAYSbeexemptfromcapitalgainstax的題目要求.Winstonhasalreadyinvested￡8,000intoacashindividualsavingsaccount(ISA)duringthetaxyear2020-21.Stillwithintaxyear2020-21,WinstonwantstoinvestintoastocksandsharesISA.Whatisthe umpossibleamountwhichWinstoncaninvestintoastocksandsharesISAforthetaxyear2020-21?20000的規(guī)定來(lái)說(shuō)，還剩下12000可以投進(jìn)來(lái)。Note：ISA賬戶的額度20000可由稅率表查Mingisself-Foreachofthetypesofrecordslistedbelow,clickintheboxtoindicatethedateuntilwhichMingmustretaintherecordsusedinpreparingherself-assessmenttaxreturnforthetaxyear2020-21.Business31January31JanuaryNon-business31January31January解析：本題的是keerecords的時(shí)間，看人的，Ming的是inbusiness，所以所有的相關(guān)記錄（無(wú)論是businessrecordsnon-businessrecords）保持到稅務(wù)年度131日再往5年，所以是2027131日。MoonhashadthefollowingProfit/(loss)Yearended31DecemberFour-monthperiodended31DecemberYearended31August doesnothaveany HowmuchofMoon'stradinglossfortheyearended31December2020canberelievedagainstitstotalprofitsof￡96,000fortheyearended31August2019?答案 解析：本題的是tradingloss的抵減，這里做的是loss（105,000）的carrybacklossrelief，可以抵減過(guò)去12個(gè)月的利潤(rùn)。因此先抵減Four-monthperiodended31December201943,000的利潤(rùn)，做完這一步后未用完的Loss還有：105000-43000=62000；①對(duì)于Yearended31August201996,000的利潤(rùn)8/12的部分可以用于虧損抵減：即96000*8/12=64000；②在①②兩者中取較低的，即62000為本題答案NigelhasnotpreviouslybeenresidentintheUK,beingintheUKforlessthan20dayseachtaxyear.Forthetaxyear2020-21,hehasthreetieswiththeUK.Whatisthe umnumberofdayswhichNigelcouldspendintheUKduringthetaxyear2020-21withoutbeingtreatedasresidentintheUKforthatyear?9018245120答案 90解析：本題考查的是UKresident判定的相關(guān)知識(shí)，題干信息可能符合的條件是;在之前從來(lái)不是UKResident（因此這一題要看下表中右邊的一列）2233注意居民的判定，必須按照步驟順序，從第一步Automaticoverseastests開始進(jìn)行判定；當(dāng)一個(gè)人不符合Automaticoverseastests，則進(jìn)入第二步AutomaticUK 收居民 結(jié)合SufficientUKties的表格和題目信息，可以知道當(dāng)這個(gè)人在英國(guó)91天時(shí)，他將被認(rèn)定為是UKresident，所以當(dāng)他在英國(guó)呆的天數(shù)≤90天時(shí)，仍然為nonUK還要特別注意本題問的“要想符合條件最多能在英國(guó)待多少天（umnumberofdays）”，所以90天為可以取到的最大數(shù)值。SectionDelroyandOn10January2021,Delroymadeagiftof25,000￡1ordinarysharesinDubanunquotedtrading ,tohisson,Grant.Themarketvalueofthesharesonthatdatewas￡240,000.Delroyhadsubscribedforthe25,000sharesinDubatparon1July2008.DelroyandGranthaveelectedtoholdoverthegainasagiftofabusinessasset.Grantsoldthe25,000sharesinDubon18March2021forDubhasasharecapitalof100,000￡1ordinaryshares.Delroywasthesalesdirectorof fromitsincorporationon1July2008until10January2021.GranthasneverbeenanemployeeoradirectorofDub.Forthetaxyear2020/21DelroyandGrantarebothhigherratetaxpayers.Theyhaveeachmadeotherdisposalsofassetsduringthetaxyear2020/21,andthereforetheyhavebothalreadyutilisedtheirannualexemptamountsforthisyear.MarlonandOn28March2021,Marlonsoldaresidentialpropertyfor￡497,000,whichhehadownedindividually.Thepropertyhadbeenpurchasedon22October2004for￡152,600.ThroughouttheperiodofownershipthepropertywasoccupiedbyMarlonandhiswife,Alvita,astheirmainresidence.One-thirdofthepropertywasalwaysusedexclusivelyforbusinesspurposesbythecouple.Businessassetdisposalreliefisnotavailableinrespectofthisdisposal.Forthetaxyear2020/21,Marlonisahigherratetaxpayer,butAlvitadidnothaveanye.Thiswillremainthecaseforthetaxyear2021/22.Neitherofthemhasmadeanyotherdisposalsofassetsduringtheyear.WhatisGrant'scapitalgainstax(CGT)liabilityforthetaxyear2020-21inrespectofthedisposalofthesharesinDub 答案 Deemed Less：original Less：gift basecostofson=240000-兒子的應(yīng)稅Deemed Less：original Less：AE（note Taxable CGT題目中提到父親和兒子今年的AE都已經(jīng)用掉，所以chargeablegain即為taxable由于兒子是higherratetaxpayer，且不是公司的員工，所以這筆的處置沒businessassetdisposalrelief，就正generalgain的高20%算稅WhichTWOofthefollowingstatementswouldhavebeentrueinrelationtotheCGTimplicationsifDelroyhadinsteadsoldthe25,000sharesinDub himselffor￡240,000on10January2021,andthengiftedthecashproceedstoGrant?BusinessassetdisposalreliefwouldhavebeenTheCGTliabilitywouldhavebeenpaidThecashgiftwouldnothavebeenachargeableThecashgiftwouldhavequalifiedforholdover答案：ABusinessassetdisposalreliefwouldhavebeenC.Thecashgiftwouldnothavebeenachargeable解析且超過(guò)兩年），是可以享受businessassetdisposalrelief的，A正確；，因此直接送現(xiàn)金也不會(huì)有資本利得稅的holdoverrelief，D錯(cuò)誤。送現(xiàn)金可能產(chǎn)生的是遺產(chǎn)稅，并且由于這是一筆生前發(fā)生的人給人的轉(zhuǎn)讓，所以是一PET，C選項(xiàng)表述cashgiftwouldnothavebeenachargeabledisposal正確票則需要繳納CGT，這筆資本利得稅的繳納時(shí)間應(yīng)為2022.1.31；如果送現(xiàn)金則需要繳納IHT，這筆遺產(chǎn)稅的繳納時(shí)間應(yīng)在2021.4.30和轉(zhuǎn)讓發(fā)生后的六個(gè)月（2021.7.10）中WhatisMarlon'schargeablegainforthetaxyear2020-答案 解析Less:GainbeforePPRLess:PPR由1/3的部分被他用作商業(yè)用途，因此這個(gè)房子可以享受PPRrelief的部分為：344,400*100%*2/3=229,600WhatistheamountofCGTthatcouldhavebeensavedifMarlonhadtransferred50%ownershipoftheresidentialpropertytoAlvitapriortoitsdisposal?答案：B解析：本題有兩種解解法一：這個(gè)題問他在賣之前，如果把50%的所有權(quán)轉(zhuǎn)給他妻子會(huì)省多少稅。這棟房50%的所有權(quán)將從M和Anogainnoloss的方式轉(zhuǎn)移。其結(jié)果是，50%的處置收益將歸M所有，50%歸A所有收入者，所以它賣的利得是按28%交稅的，如果這些利得分一半給妻子，妻子有一個(gè)AE12300可以享受，比起這個(gè)人原來(lái)自己交28%的稅，這12300就省了12300*28%=3444的部分；如果都是這個(gè)人交，就都要按28%交，所以由妻子去交省了一個(gè)稅率差，省了（28%-18%）=3750，這兩部分加起來(lái) 解法二Transfer50%ownership會(huì)帶來(lái)的是上一問算出來(lái)的chargeabegain114800由夫妻二兩人本年的AE都未使用；對(duì)于丈夫而言，不做這筆transfer的稅賦為：(114,800-12300)*28%28700；做了這筆transfer后稅賦為：(57,400-12300)*28%=12628；因此，丈夫做了這筆transfer會(huì)導(dǎo)致他的稅賦下降28700-12628=16072對(duì)于妻子而言，丈夫不做這筆transfer時(shí)稅賦為丈夫做了這筆transfer后charageablegain為57400-12300=45100，因此，丈夫做了這筆transfer會(huì)導(dǎo)致妻子的稅賦上升8878綜合①②夫妻雙方分析，這筆transfer會(huì)帶來(lái)的凈影響為節(jié)稅16072-WhywouldithavebeenbeneficialifMarlonhaddelayedthesaleoftheresidentialpropertyuntil6April2021?AlowerrateofCGTwouldhavebeenTwoannualexemptamountswouldhavebeenPrivateresidencereliefwouldhavebeenTheCGTliabilitywouldhavebeenpaid答案 TheCGTliabilitywouldhavebeenpaid解析這個(gè)題問的是如果這房子到2020.4.6再處置，會(huì)有什么好處而不是19/20年度，所以相當(dāng)于晚處置1年，對(duì)應(yīng)的稅也遞延了1年再交，因?yàn)?9/20年的CGT21.1.31繳納的20/21CGT22.1.31繳納的，所D正確。A選項(xiàng)，本題晚一年處置并不會(huì)有更低的CGT稅率B選項(xiàng)，每年只有一個(gè)AE的額度，上一年未用完的AE也不可帶到本年，BC選項(xiàng)，本題PPRrelief無(wú)論在19/20處置還是在20/21處置金額都是一樣的，CYoushouldassumethattoday'sdateis15MarchOpalisaged71andhasachargeableestateforinheritancetax(IHT)purposesvaluedSheownstwoinvestmentpropertiesrespectivelyvaluedat￡374,000and￡442,000.Thefirstpropertyhasanoutstandingrepaymentmortgageof￡160,000,andthesecondpropertyhasanoutstandingendowmentmortgageof￡92,000.Opalowes￡22,400inrespectofaalloanfromabank,andshehasalsoverballypromisedtopaylegalfeesof￡4,600incurredbyhernephew.Opalexpectsthecostofherfuneraltobe￡5,200,andthiscostwillbecoveredbythe￡6,000shehasinvestedinanindividualsavingsaccount(ISA).Underthetermsofherwill,Opalhasleftallofherestatetoherchildren.Opal'shusbandisstillalive.On14August2011,Opalhadmadeagiftof￡100,000toherdaughter,andon7November2020,shemadeagiftof￡220,000toherson.Boththesefiguresareafterdeductingallavailableexemptions.Thenilratebandforthetaxyear2011/12isYoushouldassumethatboththevalueofOpal’sestateandthenilratebandwillremainunchangedforfutureyears.Whatisthenetvalueforthetwoproperties,andrelatedmortgages,whichwillhavebeenincludedinthecalculationofOpal'schargeableestateof￡950,000?答案：C.Proporty1價(jià)值374000，其中包含160000的抵押需要扣除，374000-160000=214000；Property2442000，其中92000outstandingendowmentmortgag即養(yǎng)老按 =總結(jié)：Mortgagedasset只能減repaymentmortgage，不能減endowmentWhichTWOofthefollowingamountswillhavebeendeductedincalculatingOpal'schargeableestateof￡950,000?alloanfromabankofPromisetopaylegalfeesofFuneralcostofISAinvestmentof答案 alloanfromabankofC.Funeralcostof解析在計(jì)算遺產(chǎn)中，有幾項(xiàng)是不需要交稅的Mortgagedasset（只能減repaymentmortgage，不能減endowmentlegallyen spouseexemption因此，這道題中稅務(wù)局認(rèn)可的部分 alloan22400和funeralexpenseWhatamountofIHTwillbepayableinrespectofOpal'schargeableestatevaluedat￡950,000wereshetodieon20March2021?答案：B解析：本題遺產(chǎn)稅的計(jì)Step1:日（2021.3.20）前七年7yearsStep2:Nilratebandavailable=325000-220000=105000Step3:valueofestate=950000Step4:IHT105000*0%=(950000-105000)*40%=TotalIHTliability= =QByhowmuchwouldtheIHTpayableonOpal'sdeathbereducedifsheweretoliveforanothersevenyearsuntil20March2028,comparedtoifsheweretodieon20March2021?答案：A解析如果Opal死于2028.3.20，那么他在生前做過(guò)的所有轉(zhuǎn)讓都會(huì)變成徹底免稅的轉(zhuǎn)讓。如果日為2028.3.20，那么此時(shí)nilratebandavailable全額可用，即2028.3.202021.3.20多220000的零率額度稅的稅率為40%，所以220,000*40%88,000為本題答WhichTWOofthefollowingconditionsmustbemetifOpalwantstomakegiftsoutofhere,sothatthesegiftsareexemptfromIHT?Thegiftscannotexceed10% ThegiftsmustbeOpalmusthaveenough etomaintainhernormalstandardofOpalmustmakethegiftsmonthlyor答案：BThegiftsmustbeC.Opalmusthaveenough etomaintainhernormalstandardof解析：本題考查的是normalexpenditureoutof e的知識(shí)點(diǎn)，英法中對(duì)于其的要求是：①這是一個(gè)經(jīng)常性的行為（但沒有強(qiáng)制要求每個(gè)月或者每個(gè)季度，D錯(cuò)誤），B正確；②這筆gift不能降低轉(zhuǎn)讓者自己的生活標(biāo)準(zhǔn)，C正確；makegiftsoutof e對(duì)金額也沒有硬性規(guī)定，因此A錯(cuò)誤。ThefollowinginformationisavailableinrespectofGlacier'svalueaddedtax(VAT)forthequarterended31March2021:swereissuedforsalesof￡44,600toVATregisteredcustomers.Ofthis￡35,200wasinrespectofexemptsalesandthebalanceinrespectofstandardratedsales.ThestandardratedsalesfigureisexclusiveofVAT.Inadditiontotheabove,on1March2021GlacierissuedaVATfor￡8,000plusVATof￡1,600toaVATregisteredcustomerinrespectofacontractwhichwillbecompletedon15April2021.Thecustomerpaidforthecontractintwoinstalmentsof￡4,800on31March2021and30April2021.ThemanagingdirectorofGlacierisprovidedwith fuelforprivate agedrivenin motorcar.Duringthequarterended31March2021,thetotalcostoffuelforbusinessandprivateagewas￡720,ofwhich￡270wasforprivate age.Therelevantquarterlyscalechargeis￡406.AllofthesefiguresareinclusiveofVAT.Forthequartersended30September2019and30June2020,GlacierwasonemonthlateinsubmittingitsVATreturnsandinpayingtherelatedVATliabilities.Allofthe otherVATreturnshavebeensubmittedontime.WhatistheamountofoutputVATpayablebyGlacier inrespectofitssalesforthequarterended31March2021?A.B.C.D.答案：B.1和note2的信息。所以剩下的部分33600-35200=9400才是應(yīng)稅的，因?yàn)槭遣缓悆r(jià)，所以直接乘以稅率20%就是outputVAT；服務(wù)完成日是20.4.15，這就是basictaxpoint，但是開出的日子是20.3.1，是早的，所以根據(jù)taxpoint的確認(rèn)原則，開出日成為新的taxpoint，所以這筆稅要算在是20.3.1outputVAT20%*(44600-35200)+1600=Calculatetheamountsrequiredtocompletethefollowingsentence(inwholeGlacierwillincludeoutputVATof￡68 andinputVATof￡120 forthequarterended31March2021inrespectofthemanagingdirector's motorcar. OutputVATScalechargegivenincase*稅率406*20/12068InputVAT=Fullamount*稅率%=720*20/120=120WhatsurchargepenaltycouldGlacierbechargedifthe isonemonthlateinpayingitsVATliabilityforthequarterended31March2021?5%oftheVAT2%oftheVATTherewillbeno10%oftheVAT答案：A5%oftheVATG公司第一次犯錯(cuò)為2019.3.30，HMRC會(huì)給出一張surchargeliabilitynotice，同時(shí)會(huì)產(chǎn)生一個(gè)到2020.3.30的警告期；G公司第二次犯錯(cuò)為2020.6.30，HMRC會(huì)給出一張surchargeliabilitynotice，警告期延G公司第三次犯錯(cuò)為2021.3.31，HMRC會(huì)給出一張surchargeliabilitynotice，警告期延Note:surchargepenaltyWhatistheminimumrequirementwhichGlacierneedstomeetinordertoreverttoacleandefaultsurchargerecord?SubmitanyfourVATreturnsontimeandalsopaytherelatedVATliabilitiesonSubmitfourconsecutiveVATreturnsontimeandalsopaytherelatedVATliabilitiesonontime4個(gè)季度VATreturn和對(duì)應(yīng)的稅都按時(shí)交才行，因此D為正確選項(xiàng)。Glacierwillberequiredtoissuea incertainCompletethefollowingsentencebymatchingoneofthe'typesofsupply'andoneofthe'typesofcustomer'intoeachtargetarea. willberequiredtoissueaVATwhen ismade TypesofTypesofA.astandardratedB.aVATregisteredC.anytypeofD.any解析我們只有給身為VAT商的客戶賣標(biāo)準(zhǔn)稅率的產(chǎn)品，才是一定要提供VAT 商家不是必須給我們）；另外，如果賣的是免稅的產(chǎn)品，是沒有資格及繳納VAT的，更不用開了，所以anycustomer和anytypeofsupply都是不能選的。得分標(biāo)準(zhǔn)標(biāo)準(zhǔn)答案問情況1，題干已給題干直接給了情境以及對(duì)應(yīng)的稅——這個(gè)人作為戶經(jīng)營(yíng)，也就是個(gè)稅中學(xué)的self-employed，20/21會(huì)產(chǎn)生個(gè)稅+NIC總額11304，這就是第一種情況下總2：自己開公司，就是最前面交代的情境，公司的利潤(rùn)50000中會(huì)拿出30000當(dāng)做工資，10000作為分紅。同樣站在公司和個(gè)人兩個(gè)角度分析工資產(chǎn)生一class1secondaryNIC，其30000工資是可以從利潤(rùn)中抵減的費(fèi)是可以抵減的。本題NIC納稅金30000，這筆NIC出2927，綜上，企稅的TTP=50000-30000-2927=17073，對(duì)應(yīng)的稅費(fèi)是3244；的應(yīng)納入，這些收入對(duì)應(yīng)的個(gè)稅為4100，而因?yàn)檫@30000的工資自己要給自己交的class1primaryNIC是2460.情況2下，總的花費(fèi)包括：①個(gè)人給自己交的個(gè)稅4100，②給自己交的以及③企業(yè)交的企稅3244④企NIC2927，總和是12731；所以如果選擇情況2成立公司，并從中拿取工資和分紅，會(huì)導(dǎo)致比原來(lái)多交12731-11304=1427問我們從兩個(gè)角度來(lái)看①這個(gè)分類中，remuneration太高的salaryEINSI的一種，它本身的稅率就是DI高的，比如同在basicrateband，NSI按20%納稅，DI卻只按7.5%納稅，每一級(jí)別的稅率，NSI都是高于DI的，且DI有2000的零率可以不用交稅。其次，remuneration現(xiàn)金性收入，所以它高，對(duì)應(yīng)class1NIC就高，這個(gè)人現(xiàn)在是公司和個(gè)人的雙重角色，所以cashearning一增加，class1primary和class1secondary都會(huì)跟著增加，總體來(lái)看就會(huì)造成稅和NIC②dividend太高的合上述兩方面考慮，其實(shí)少分工資，多分dividend帶來(lái)的節(jié)稅