英美个人所得税比较

1、会计学1英美个人所得税比较英美个人所得税比较Differences and Similarities Implication Taxation SystemTax jurisdictionScope of taxationIncome tax rateTax CreditsThey both utilize domiciliary jurisdiction And source jurisdiction.In US, tax obligation is also based on citizenship similarity difference the gross income includ

2、es earned income, capital income and transfer income. the computation of taxable income and income tax liability Include Income tax computation, personal allowances and gift aid. Income tax computation consists of three columns-saving income, non-saving income and dividend income.UK US.Statutory red

3、undancy moneyI Income from investments made through individual savings accountsInterest on damages for personal injureWinnings&ScholarshipsIncome from National Savings Certificates142536t tLocal authority grant123Death benefits payable under a life insurance contractInterest on certain tax-exemp

4、t State and local bondsEmployer-provided health insurance45Employer-provided pension contributionsCertain other employer-provided benefitsChart Title in here2004200520062007305070120U SChart Title in here2004200520062007305070120U SQualifying travel expensesTravel expenses in the performance of duti

5、es are entitled to relief. Deductible interest Tax relief UKImage Info www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. Personal allowances Earned Income Credit Child tax credit USIm

6、age Info www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. Tax systemoptimizationImplicationsTax leakage levy and management capability improvementTurn The poor tax to millionaires ta

7、xCultivate Tax compliance consciousness of taxpayersFamilies file the tax return as unitsRegional differences should be taken into considerationSet up dual income tax system Enlarge the tax baseExpense deduction Establish taxpayer coding system Forcing of the non-cash income settlement system Establ

8、ish personal property registration systemImage Info www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. Strengthen the collection and management of high earnersTake care of the low-inco

9、meCultivate Tax compliance consciousness of taxpayers2.Enhancement tax law propaganda1.Strengthen the governments knowledge of a clean and honest administration123Death benefits payable under a life insurance contractInterest on certain tax-exempt State and local bondsEmployer-provided health insurance45Employer-provided pension contributionsCertain other employer-provided benefitsFamilies file the tax return as unitsRegional differences should be taken into considerationSet up dual income tax system Enlarge the tax baseExpense deductionCul