ACCA TX知識(shí)點(diǎn)Personal pension schemes(PPS)個(gè)人養(yǎng)老金？

ACCA TX稅務(wù)的學(xué)習(xí)內(nèi)容有很多，學(xué)員需要掌握各種相關(guān)稅務(wù)的學(xué)習(xí)。其中個(gè)人養(yǎng)老金是學(xué)習(xí)的重點(diǎn)，學(xué)員要學(xué)會(huì)掌握其中的重要考點(diǎn)，才能夠更清楚的去做題，去運(yùn)用。ACCA TX知識(shí)點(diǎn)Personal pension schemes(PPS)個(gè)人養(yǎng)老金？

Personal pension schemes(PPS):個(gè)人養(yǎng)老金，任何人都可以繳personal pension scheme,Tax relief limitation。

The maximum amount of contributions attracting tax relief made by an individual in a tax year is the higher of：￡3,600 or relevant UK earnings

Relevant UK eamings=Trading profit + Employment income + Income from furnished holiday lettings .

Method of giving relief

1)Basic rate limit:31,785+Gross gift aid donation

Higher rate limit: 150,000+ Gross gift aid donation

2)Personal pension schemes(PPS)is paid net of 20%

3) Adjusted net income = net income-Gross gift aid donation-Gross personal pension contribution Adjusted net income 對(duì)應(yīng)找PA

Occupational pension schemes職位養(yǎng)老金：雇主繳納，員工也可繳納

2種類型：Final salary & Money purchase.

Tax relief for OPS

a ) Employer's contributions are deductible under employer's trading profit

b) Employee's contributions are deductible under employment income, but the amount that can be deducted is limited to relevant earnings.

Annual allowance

1)PPS+OPS≤40,000,對(duì)雇主雇員都是。（2013/14,50,000,,2014/15,40000)

2)沒(méi)有用完的4W額度，可以順延至未來(lái)3年。前提：個(gè)人在這幾年里參與pension scheme。先用當(dāng)年的額度，再用之前留下的額度。

3)PPS+OPS,lifetime allowance currently stands at ￡1,250,000.對(duì)雇主雇員都是超出部分要征收額外的稅。

Annual allowance charge

1)超出免稅額范圍的要交稅charge

2)稅率額的Rate選取同個(gè)稅，只是treating the excess contributions as an extra amount of non-savings income received by the individual.

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