math 題

陳先生未婚,月薪14000元,另年底花紅14000元,於07/08課稅年度.他應繳納多少稅款(連預繳稅款)
Annual income $182,000
less : single personal allowance ($100,000)
net assessable income $82,000
2007/2008
1st $35,000 2% $700
2nd $35,000 7% $2,450
$12,000 12% $1,440
Total tax payable due for 2007/2008 $4,590
add: provisional tax
2008/2009 $4,590
Total tax payable due $9,180

於07/08課稅年度,王生每月賺取24000元,並每月支付強積金供款1000元及供養一名65yrs同住母親.他應繳納多少稅款(連預繳稅款)?

2007/2008
Total annual income $288,000
Less: MPF ($12,000)
Total income assessable $276,000
Less : Single person allowance ($100,000)
Less: Independent parents allowance ($30,000)
Less: additional independent parents allowance ($30,000)
Net assessable income $116,000
1st $35,000 2% $700
2nd $35,000 7% $2,450
3rd $35,000 12% $4,200
$11,000 17% $1,870
Toal tax payable due for 2007/2008 $9,220
Add: Provisional tax for 2008/2009 $9,220
Total tax payable due $18,440


陳生過去1年的年薪為180000元,並已預繳稅款3000元.若他的免稅總額為100000元,他應繳納
多少稅款(連預繳稅款)
2006/2007
Annual income $180,000
less: single personal allowance $100,000
Net assessable income $80,000
1st $30,000 2% $600
2nd $30,000 7% $2,100
$20,000 13% $2,600
Total tax payable for 2006/2007 due $5,300
Less: provisional tax paid ($3,000)
Net tax payable due for 2006/2007 $2,300
Add: provisional tax for 2007/2008
Total net assessable income $80,000
1st $35,000 2% $700
2nd $35,000 7% $2,450
$10,000 12% $1,200
Total tax payable due for 2007/2008 $4,350
Total tax payable due $6,650




2007-11-14 10:18:10 補充：
陳生過去1年的年薪為180000元,並已預繳稅款3000元.若他的免稅總額為100000元,他應繳納多少稅款(連預繳稅款) Net tax payable due for 2006/2007 $2,30050% tax deduction for 2006/2007 $1,150Net tax payable due for 2006/2007 $1,150

2007-11-14 10:18:30 補充：
Add: provisional tax for 2007/2008Total net assessable income $80,0001st $35,000 2% $7002nd $35,000 7% $2,450$10,000 12% $1,200Total tax payable due for 2007/2008 $4,350Total tax payable due $5,500

陳先生未婚,月薪14000元,另年底花紅14000元,於07/08課稅年度.他應繳納多少稅款(連預繳稅款)
未婚人士免稅額$100,000,
07/08年度總收入連花紅是$14,000 x 13月=$182,000
所以收入扣除免稅額是$82,000 ($182,000 - $100,000),
用累進稅率計算
首$35,000(2%) 交$700
次$35,000(7%) 交$2,450
最後的$12,000(12%) 交$1,440
所以應繳稅金是$4,590
連預繳稅是$9,180 ($4,590 x 2)

於07/08課稅年度,王生每月賺取24000元,並每月支付強積金供款1000元及供養一名65yrs同住母親.他應繳納多少稅款(連預繳稅款)?
未婚人士免稅額$100,000, 供養父母免稅額$30,000, 同住父母額外有$30,000免稅額
07/08年度強積金供款$12,000 ($1,000 x 12月)
07/08年度總收入是$24,000 x 12月=$288,000
所以收入扣除免稅額是$116,000 ($288,000 - $100,000 - $30,000 - $30,000 - $12,000),
用累進稅率計算
首$35,000(2%) 交$700
次$35,000(7%) 交$2,450
後$35,000(12%) 交$4,200
最後的$11,000(17%) 交$1,870
所以應繳稅金是$9,220
連預繳稅是$18,440 ($9,220 x 2)

陳生過去1年的年薪為180000元,並已預繳稅款3000元.若他的免稅總額為100000元,他應繳納多少稅款(連預繳稅款)
未婚人士免稅額$100,000,
(過去1 年即06/07年度)總收入是$180,000
所以收入扣除免稅額是$80,000 ($180,000 - $100,000),
用累進稅率計算
首$30,000(2%) 交$600
次$30,000(7%) 交$2,100
最後的$20,000(13%) 交$2,600
所以應繳稅金是$5,300
由於財政預算案會減50%稅,
所以是$2,650

07/08年度總收入是$180,000
所以收入扣除免稅額是$80,000 ($180,000 - $100,000),
用累進稅率計算
首$35,000(2%) 交$700
次$35,000(7%) 交$2,450
最後的$10,000(12%) 交$1,200
所以應繳預繳稅金是$4,350

06/07 稅金是$2,650, 07/08稅金是故4,350, 減去已繳稅金$3,000
應交稅是$4,000