ACCA TX练习题解析！附ACCA学习资料！

ACCA考试题目有很多，学员要在平时养成良好的做题习惯才可以，尤其是针对ACCA TX课程的学习，让学员知道考试的重难点，同时要实时了解税务的相关内容。今天给大家分享ACC TX相关习题进行练习！

· If necessary, the reduced AA is rounded up to the nearest pound(although in the examination rounding up or down is acceptable)

· The minimum that the annual allowance can be reduced to is ￡10,00.

· The calculation of 'adjusted income' is complicated in practice, but for purposes can be simplified as shown below.

Net income (from the income tax computation)

Plus: Individual employeeapos's occupational pension contributions Employer's contributions to any scheme for that individual

Adjusted income

解析：

该题目考察的主要是Annual allowance中 Amount of annual allowance的知识点内容，学员要去掌握。

·Tapered annual allowance

a) From 2016-17 onwards, the nomal annual allowance of 40,000 is reduced by 1 fo every 2 by which a person's adjusted income exceeds 150,000, down to a minimum tapered annual allowance of 10,000.

AA=40,000-(Adjusted income-150,000)/2=10,000

b) If a personal's adjusted income is 210,000 or more, will only be entitled to an annual allowance of 10,000.(Minimum Tapered AA=10.000)