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)。其中個人養(yǎng)老金是學(xué)習(xí)的重點，學(xué)員要學(xué)會掌握其中的重要考點，才能夠更清楚的去做題，去運用。ACCA TX知識點Personal pension schemes(PPS)個人養(yǎng)老金？
Personal pension schemes(PPS):個人養(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,對雇主雇員都是。（2013/14,50,000,,2014/15,40000)
2)沒有用完的4W額度，可以順延至未來3年。前提：個人在這幾年里參與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選取同個稅，只是treating the excess contributions as an extra amount of non-savings income received by the individual.
關(guān)于ACCA TX個人養(yǎng)老金的內(nèi)容就介紹這么多，想要了解更多的內(nèi)容，可以在線咨詢老師。
