一條長數學問題（１５分）

2008-05-08 4:45 am

陳先生於２００７／０８年度每月底薪為３６，０００元，年終時有2個月薪金作獎金，陳先生已婚，妻子為家庭主婦沒有收入，有１名女兒，仍在求學階段，另外還需供養同住６５歲的母親，陳先生在晚上進修，全年學費為３４，０００元，請計算陳先生：
(a)本年度的總收入；
(b)本年度的稅款金額(不連預繳在內);
(c)若去年的預繳稅款為１０，６８８元，本年度應繳多少稅款(連預繳在內)?
(d)全年的總收入為多少，才須按標準稅率繳稅？
（不須考慮強積金作為免稅額)

回答 (1)

Thomas

2008-05-08 7:23 pm

✔ 最佳答案

2007/2008

Salaries ($36,000x12)+($36,000X2) $504,000
Less: Education allowance ( $34,000)

Total assessable income $470,000
Less: Allowance
Married person allowance ($200,000)
Child allowance ($50,000)
Parents Allowance ($30,000)
Additional parents allowance ($30,000)
Total allowance ($310,000)

Total taxable income $160,000
standard tax rate 16% $160,000 x16% =$25,600
Progressive tax rate :
1st $35,000 2% $700
2nd $35,000 7% $2,450
3rd $35,000 12% $4,200
Balance $55,000 17% $9,350
Total tax payable $16,700
75% tax deduction for 2007/2008 $12,525
Net tax payable for 2007/2008 $4,175
Less: paid provisional tax for 2007/2008 ($10,688)
Refund tax $6,513 for 2007/2008
Add: Provision tax payable for 2008/2009 $16,700
Total tax payable for 2007/2008 & provisional tax 2008/2009
refund tax for 2007/2008 ( $6,513)
Provision tax for 2008/2009 $16,700
Total tax payable $10,187

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