Child benefit tax charge是什么_2024年ACCA考試TX知識點
走完該走的路，才有資格走想走的路。acca課程較多，難度較大。已經成功報名的同學需認真備考。未完成報名的同學請在規定時間內進入官網進行報名繳費。今天為大家整理了TX科目Child benefit tax charge（兒童福利稅收減免）相關知識點，一起來看看吧。
【內容導航】
Child benefit tax charge-兒童福利稅收減免
【知識點】
Child benefit tax charge-兒童福利稅收減免
Child benefit tax charge-兒童福利稅收減免
A child benefit income tax charge arises where
① An individual receives child benefit and
② ‘adjusted net income’ over ￡50,000 in a tax year
Calculation
1% of the child benefit amount for each ￡100 of adjusted net income in excess of ￡50,000
Child benefit charge = % × child benefit received
Operation
① The partner with the higher adjusted net income is liable for the charge.
② The income tax charge is added in deriving the income tax liability of the taxpayer.
③ This tax can be avoided by not claiming this child benefit.
努力只能及格，拼命才能優秀。以上就是為大家整理的TX科目考試知識點了，距離2024年3月acca考試越來越近，大家要做好充足準備，爭取一次通過。
注：以上內容來自Jenny Liu老師23年基礎精講班第5講
（本文為東奧會計在線原創文章，僅供考生學習使用，禁止任何形式的轉載）
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