[单选题]
Matt was born on 1 April 1968. His net income for the tax year 2014–15 is ￡116,000.What is the highest effective marginal rate of income tax that Matt will suffer in the tax year 2014-15?
A .40%
B .45%
C .50%
D .60%
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .下述关于车辆购置税的规定，正确的有（ ）。
A 底盘发生更换的车辆，计税依据为最新核发的同类型车辆最低计税价格的50% B 因质量等原因发生退回所购车辆的，凭生产企业或经销商的退货证明 C 车辆购置税一次课征，购置已征车辆购置税的车辆，不再征收车辆购置税 D 购...
题型:
多选题
提问时间:
2021-08-24
2 .根据车辆购置税的规定，下列车辆应缴纳车辆购置税的有（ ）。
A 三轮摩托车 B 有轨电车 C 设有固定装置的非运输车辆 D 1.6升排量的小轿车 E 半挂车
题型:
多选题
提问时间:
2021-08-24
3 .关于车辆购置税的计算，下列说法正确的有（ ）。
A 进口自用的应税小汽车的计税价格包括关税完税价格和关税，不包括消费税 B 汽车销售公司使用保险公司发票代收的保险费应并入计税价格计征车辆购置税 C 汽车销售公司使用本公司发票的代收款项并入计税价格计征车辆购置...
题型:
多选题
提问时间:
2021-08-24
4 .以下关于关税税率运用的表述，正确的有（ ）。
A 暂时进口货物转为正式进口需予补税的，适用其申报正式进口之日实施的税率 B 按照特定减免税办法批准予以减免税的进口货物，因情况改变经海关批准转让或出售或移作他用需补税的，适用海关接受申报办理纳税手续之日实...
题型:
多选题
提问时间:
2021-08-24
5 .Jasper is in full-time employment as a waiter in a restaurant.Which TWO of the following items of Jasper’s income are exempt for income tax purposes?(1) Interest received on an repayment of income tax(2) Interest received on a loan Jasper made to a friend(3) Gratuities (“tips”) received from restaurant customers(4) Dividends received from a New Individual Savings Account
A 1 and 2 B 1 and 4 C 2 and 3 D 3 and 4
题型:
单选题
提问时间:
2021-08-24
7 .Frank was born on 2 September 1985. He is full-time employed. His gross salary for the tax year 2014–15 was ￡29,360. During the tax year 2014–15 his employer paid ￡3,617 income tax for Frank via PAYE.How much income tax is payable by Frank under self-assessment for the tax year 2014–15?
A ￡255 B ￡2,255 C ￡3,872 D ￡5,872
题型:
单选题
提问时间:
2021-08-24
8 .Alphonso, who is self-employed, opened a personal pension scheme for the first time in the tax year 2012–13 and made pension contributions of ￡56,000 in that year. He made further contributions of ￡17,000 for the tax year 2013–14.What is the maximum amount of pension contributions that Alphonso can make for the tax year 2014–15 without incurring an annual allowance tax charge?
A ￡33,000 B ￡40,000 C ￡67,000 D ￡73,000
题型:
单选题
提问时间:
2021-08-24
9 .Aubrey has made pension contributions of ￡33,000 a year for the last five years. He plans to make pension contributions of ￡113,000 for the tax year 2014–15.What is the amount of the excess contribution subject to the annual allowance tax charge in the tax year 2014–15?
A ￡73,000 B ￡22,000 C ￡5,000 D ￡Nil
题型:
单选题
提问时间:
2021-08-24
10 .When a taxpayer’s net income exceeds ￡100,000, the personal allowance is progressively decreased and can be lost altogether.Who of the following can reduce the loss of personal allowance by making contributions into a personal pension scheme?(1) Directors(2) Employees(3) Self-employed persons
A 1 only B 1 and 2 only C 2 and 3 only D 1, 2 and 3
题型:
单选题
提问时间:
2021-08-24
