题目内容
（请给出正确答案）
Usually, taxable items and the amount of tax ______.
A．have no difference from place to place in the U. S.
B．are over 15% in the U. S.
C．have been put an end in the U. S.
D．vary from place to place in the U. S.
如果结果不匹配，请 联系老师 获取答案
更多“Usually, taxable items and the…”相关的问题
(b) Calculate the taxable benefit in 2005/06 if Jan were to use the accommodation offered by his employer. You
may assume that the rules for calculating benefits are the same as in 2004/05. (3 marks)
(c) State any reliefs Bob could claim regarding the fall in value of his shares in Willis Ltd, and describe how the
operation of any such reliefs could reduce Bob’s taxable income. (4 marks)
Relevant retail price index figures are:
September 1990 129·3
April 1998 162·6
December 2004 189·9
What is the correct treatment of the estate income for individual income tax purposes？
A.The estate income is not taxable
B.The estate income will be taxed as occasional (ad hoc) income
C.The estate income will be taxed as other income
D.The estate income will be taxed as service income
Which of the following statements is correct？
A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty
B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years
C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties
D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
For the year ended 5 April 2016, OK-Joe Ltd’s taxable total profits, before taking account of director’s remuneration, are ￡65,000. After allowing for employer’s class 1 national insurance contributions (NIC) of ￡5,141, Joe’s gross director’s remuneration is ￡59,859.
The figure for employer’s NIC of ￡5,141 is after deducting the ￡2,000 employment allowance.
Required:
Calculate the overall saving of tax and NIC for the year ended 5 April 2016 if Joe had instead paid himself gross director’s remuneration of ￡8,000 and net dividends of ￡45,600.
Notes:
1. You are expected to calculate the income tax payable by Joe, the class 1 NIC payable by both Joe and OK-Joe Ltd, and the corporation tax liability of OK-Joe Ltd for the year ended 5 April 2016. 2. You should assume that the rate of corporation tax remains unchanged.
Make or buy decisions are usually made during the _____ phase of a project.
A.Conceptual
B.Development.
C.Implementation
D.Execution
E.Close-out
He has arrived late ______
A．as usual
B．as usually
C．like usual
D．like usually
A.who is
B.who are
C.which are
D.which is
