考前冲刺阶段22年09月tx习题带练一

Uptoandincludingthetaxyear2019/20,ToniewasresidentintheUKfortaxpurposes,spendingmorethan300daysintheUKeachyear.Tonieunderstandsthatforthetaxyear2021/22,shewillagainautomaticallybetreatedasaresidentintheUK,butisunsureofherresidencestatusforthetaxyear2020/21.Forthistaxyear,ToniewasneitherautomaticallyresidentintheUKnorautomaticallynotresident.Throughoutthetaxyear2020/21,Toniewastravellingaroundtheworldanddidnotstayinanyonecountryforlongerthan30days,althoughshedidspendatotalof50daysintheUK.ToniehasahouseintheUK,butitwasletoutthroughoutthetaxyear2020/21.Sheissingle,hasnochildren,andstayedwithafriendforthe50dayswhichshespentintheUK.ToniedidnotdoanysubstantiveworkintheUKduringthe2020/21.ThefollowinginformationisavailableforthetaxyearOn6April2021,Tonie,whoisasoftwaredeveloper,acceptedaone-yearcontracttomaintainwebsitesforDroidplc.Droidplctreatedthecontractasoneofemployment,withthepaymentstoToniebeingsubjecttoPAYE.However,Toniethoughtthat,becauseshewasworkingfromhome,heremploymentstatusshouldinsteadhavebeenoneofself-employment.Forthetermofthecontract,from6April2021to5April2022,Toniewaspaidafixedgrossamountof£6,200amonth.Duringthetermofthecontract,Toniewasnotpermittedtoworkforanyothers.Shewasrequiredtodothework ally,notbeingpermittedtosub-contracttheworktoanyoneelse.Duringthetermofthecontract,Tonieworkedfromhome,buthadtoattendweeklymeetingsatDroidplc'sofficestoreceiveinstructionsregardingtheworktobeperformedduringthefollowingweek.Duringtheperiod6April2021to5April2022,TonieusedherprivatemotorcarforbusinessvisitstoDroidplc'ss.Shedrove2,300,forwhichDroidplcpaidanallowanceof60penceper.Duringthetermofthecontract,Tonieleasedcomputerequipmentatacostof£180amonth.Thiswasused100%forbusinesspurposes. Tonieownsaholdhousewhichisletout(thisisnotafurnishedholidayletting).Thetotalamountofrentreceivedduringthetaxyear2021/22was£10,080.Toniepartlyfinancedthepurchaseofthepropertywitharepaymentmortgage,payingmortgageinterestof£8,400duringthetaxyear2021/22.InMay2021,Toniepurchasedanewwasher-dryerforthepropertyatacostof£640.Thiswasarecementforanoldwashingmachinewhichwasscrapped,withnilproceeds.Thecostofasimilarwashingmachinewouldhavebeen£380.InNovember2021,Toniepurchasedanewdishwasherforthepropertyatacostof£560.Thepropertydidnotpreviouslyhaveadishwasher.Theotherexpenditureonthepropertyforthetaxyear2021/22amountedto£1,110,andthisisallallowable.Duringthetaxyear2021/22,Tonierentedoutonefurnishedroomofhermainresidence.Duringtheyear,shereceivedrentof£8,580andincurredallowableexpenditureof£870inrespectoftheroom.Toniealwaysusesthemostfavourablebasisasregardsthetaxtreatmentofthefurnishedroom. On1July2021,Tonieinherited£100,000(nominalvalue)ofgiltspayinginterestattherateof3%.Theinheritancewasvaluedat£120,000.Interestispaidhalf-yearlyon30Juneand31Decemberbasedonthenominalvalue.Toniesoldthegiltson30November2021for£121,250(includingaccruedinterest).On31January2022,ToniereceivedapremiumbondprizeofOn31March2022,Toniereceivedinterestof£520onthematurityofsavingssfromNS&I(NationalSavingsandInvestments).ExinwhyToniewastreatedasnotresidentintheUKforthetaxyear(2ListFOURfactorswhichareindicatorsofToniebeingtreatedasemployedinrelationtohercontractwithDroidplcratherthanasself-employed.Note.Youshouldconfineyouranswertotheinformationgiveninthe(2OnthebasisthatTonieistreatedasemployedinrelationtohercontractwithDroidplc,calculatehertaxable eforthetaxyear2021/22.Note.Youshouldindicatebytheuseofzero(0)anyitemswhicharenottaxableor(11(15ToniewaspreviouslyresidentandwasintheUKbetween46and90days.ShethereforeneededthreeUKtiesormoretobetreatedasUKresident.TonieonlyhadtwoUKties,whichwerebeingintheUKformorethan90daysduringtheprevioustaxyear,andspendingmoretimeintheUKthaninanyothercountryduring2020/21.ThecontractwasforarelativelylongperiodofToniedidnottakeanyfinancialrisk.TonieonlyworkedforDroidplc.Toniewasrequiredtodothework DroidplcexercisedcontroloverTonieviatheweeklymeetingsand e£ Salary(6,200xageallowance(2,300at15p(60p-Lessleasingcosts(180x e e(100,000at3%xPremiumbond0Interestfromsavings0 al W1 £RentLessMortgage0LessrecementfurnitureLessotherFurnishedroom(8,580- 20/21不能通过自动外国人和英国人测试，因此需要用UKties做。20/21UKUKresidentResidentif3UKties(ormore)（0.5分UKtiesBeingintheUKformorethan90daysduringtheprevioustaxyearSpendingmoretimeintheUKthaninanyothercountryUKresident。（1.5分）他的合同期比较长。（0.5分）Tonie作为Employed，有雇佣收入（EITonie用自己的Privatemotorcarforbusinessuse，行驶2,300，享受age15p/为Taxablebenefit，加入EI（1分）（PBI由于租赁房为residential性质，因此租赁收入中利息费用100%部分在 liability之后扣除，在计算应纳入时不需抵减。（1分）家具成本的处理为减去相似功能新家具的MV-旧家具的残值。对于WashingNilproceeds无残值。（1分）£7,500（1分Tonie得到 Robinetteceasedself-employmenton30June2021.ShewasthenemployedbyBirdplcforthesix-monthperiodfrom1August2021to31January2022.Robinettecommencedself-employmentagain,inanewbusiness,on1February2022.Self-employmentceasingon30JuneRobinette’stradingprofitforthefinal14-monthperiodoftradingfrom1May2020to30June2021was£106,900.Thisfigureisbeforetakingaccountofcapitalallowances.Thetaxwrittendownvalueofthecapitalallowancesmainpoolat1May2020was£15,300.On11June2020,Robinettepurchasedalaptopcomputerfor£2,600.Onthecessationoftrading,Robinette allyretainedthelaptopcomputer.Itsvalueon30June2021was£1,750.Theremainingitemsincludedinthemainpoolweresoldfor£7,300on30JuneRobinettehadunusedoverlapprofitsbroughtforwardofEmploymentfrom1August2021to31JanuaryDuringthesix-monthperiodfrom1August2021to31January2022,Robinettewaspaidagrossmonthlysalaryof£10,600inrespectofheremploymentwithBirdplc.Throughouttheperiodfrom1August2021to31January2022,BirdplcprovidedRobinettewithliving modation.ThepropertyisrentedbyBirdplcatacostof£690permonth(thisishigherthantheannualvalueoftheproperty).Birdplcalsopaidfortherunningcostsrelatingtotheproperty,andfortheperiod1August2021to31January2022theseamountedto£1,440.Throughouttheperiodfrom1August 31January2022,Robinette’stwo-year-oldwasprovidedwithaceatBirdplc’swork cenursery.Thetotalcosttothe providingthisnurserycewas£4,800(120daysat£40perday).Robinetteusedherprivatemotorcarforbusinesspurposes.Duringtheperiodfrom1August2021to31January2022,shedrove5,200intheperformanceofherdutiesforBirdplc,forwhichthe paidanallowanceof35penceper.Self-employmentfrom1FebruaryRobinette’stradingprofitforthefirstfive-monthperiodoftradingfrom1Februaryto30June2022was£55,700.Thisfigureisbeforetakingaccountofcapitalallowances.TheonlyitemofntandmachineryownedbyRobinette,andusedinthisbusiness,isofficeequipmentwhichwaspurchasedfor£26,200on1February2022. Duringtheperiod1August2021to31January2022,Robinetteletouthermainresidenceatamonthlyrentof£1,100.Robinettelivedinthispropertyupto31July2021andthenagainfrom1February2022onwards.TheonlyexpenditureincurredbyRobinetteinrespectofthelettingwaspropertyinsurance,whichcost£624fortheyearended5April2022.Robinettehasoptedtocalculateherproperty eusingtheaccrualsbasis.Rent-a-roomreliefisnotavailableinrespectoftheletting.Robinettefiledherself-assessmenttaxreturnforthetaxyear2021/22on14August2022.Sheisquiteconfidentthatallofher eforthetaxyear2021/22wascorrectlydeclaredandthatnodeductionswereincorrectlyclaimed. eforthetaxyearNote:Youshouldindicatebytheuseofzero(0)anyitemswhicharenottaxableor(12marks)(b)(i)StatetheperiodduringwhichHMRevenueandCustoms(HMRC)willhavetonotifyRobinetteiftheyintendtocarryoutacompliancecheckinrespectofherself-assessmenttaxreturnforthetaxyear2021/22,andthelikelyreasonwhysuchacheckwouldbemade.(2(ii)AdviseRobinetteastohowlongshemustretaintherecordsusedinpreparingherself-assessmenttaxreturnforthetaxyear2021/22.(1(15(a)Robinette– eTradingprofit–Oldbusiness(working Salary(10,600× modation–Rentpaid(690×RunningWorkce0ageallowance(5,200at10p(45p–Tradingprofit–Newbusiness(working e(workingal Working1–Tradingprofit(old14-monthperiodended30JuneBalancingallowance(15,300+2,600–1,750–ReliefforoverlapWorking2–Tradingprofit(newFive-monthperiodended30JuneCapitalallowances(26,200×Assessedin2021/2229,500×Working3– Rentreceivable(1,100×Insurance(624×IfHMRCintendtocarryoutacompliancecheckintoRobinette’sself-assessmenttaxreturnfor2021/22,thentheywillhavetonotifyherby14August2023(12monthsaftertheyreceivedhertaxIfRobinetteisconfidentthatherreturniscompleteandaccurate,thenthelikelyreasonforHMRCcarryingoutacompliancecheckisbecausethereturnhasbeenselectedonarandombasis.Robinettewasinbusinessduring2021/22,soallofherrecords(bothbusinessandnon-business)mustberetaineduntilfiveyearsafter31Januaryfollowingthetaxyear,whichis31January2028.14个月的经营收入按照closingyearrule全部计入2021/22WDA，AIA直接按照TWDVb/f15,300+今年购入的电脑2,600-电脑自留的MV1,750-处置资产后收入7,300=8,850该部分BA即最后的allowance8,850（2.5分）overlapprofit22,700（0.5分）2021/226个月工资63,600(0.5分加公司提供的住所福利，因高于annualvalue故直接取4,140（1分）加住所的使用费用1,440（0.5分）workcenursery免费福利0（0.5分最后私车公用时公司提供费用少于税务局允许的值，故小于的部分为可减免项。5,200*0.1=520（1分5openingyearrule22021/22利润55,700（0.5分）减去capitalallowance26,200（的新设备可以用AIA全额抵扣第四部分租房收入accrual应收房租减应计的租房收入6,288（2分162,098PA125,140PA0（0.5分HMRC可以在收到taxreturn的12月内通知进行compliancecheck。即前（1分ii）131531/1/2028（1分ThisscenariorelatestothreeYoushouldassumethattodayis25March haspreviouslypreparedaccountsto30November,buthasdecidedtochangeitsaccountingdateto31Marchtobecoterminouswiththecorporationtaxfinancialyear.’sforecastdraftstatementofperiodending31March2022isas£Operating1 Property 2Chargeable3FinanceInterest4ProfitbeforeDepreciationof£11,760andamortisationofleaseholdpropertyof£1,300havebeendeductedinarrivingatoperatingprofitfigureof£715,000.On1December2021,Harbouracquiredaleaseholdofficebuilding,payingapremium£78,000forthegrantofa20-yearlease.TheofficebuildingwillbeusedforbusinesspurposebyHarbourthroughoutthefour-monthperiodending31March2022.Harbourletoutaholdwarehousewhichissurplustorequirements.On1December2021thetenantpaidrentof£15,600forthesixmonthperiodto31May2022.On1December2021,Harbourpaidinsuranceof£1,800fortheyearended30November2022.Thechargeablegainisinrespectofthedisposalofinvestmentson10March2022.Noindexationallowanceisavailable.TheinterestpaidisinrespectofHarbour’s6%loannotes,withinterestforsixmonths£24,600beingpaidon1January2022.Interestof£12,300willbeaccruedat31March2022，withthecorrespondingaccrualat1December2021being£20,500.Theloannoteswereissuedinordertofinancethe ’stradingactivities.CapitalThetaxwrittendownvalueofboththemainpoolandthespecialpoolasat1December2021On12January2022,Harbourpurchasedntandmachineryfor£548,000.Thiswillbealong-lifeassetforcapitalallowancepurposes.(a)CalculateHarbour ’scorporationtaxliabilityforfour-monthperiodending31March2022.Note:yourcomputationshouldcommencewiththeoperatingprofitfigureof£715,000.(10ThedirectorsofHarbournowrealisethatitwillbeneficialforthe toprepareaccountsfortheyearending30November2022ratherthanforthefour-monthperiodending31March2022.Thisconclusionisbasedonthefollowinginformationwhichisavailableinrespecttotheperiod1Aprilto30November2022.Harbourwillnotpurchaseanyfurtherntandmachineryduringthisperiod,sothefullannualinvestmentallowanceof£1,000,000willbeavailableinrespectofthelong-lifentandmachinerypurchasedon12January2022for£548,000.Harbourwillsellaninvestmenton10April2022andthisdisposalwillresultinanallowablecapitallossof£42,000.(b)(i)Briefexinthedifferencebetweentaxevasionandtaxavoidance,andhowHMRCarelikelytoviewthesituationifHarbourextendsitsaccountingperiodinordertosavecorporationtax.(3(ii)IfHarbourpreparesaccountsfortheyearending30November2022ratherthanforthefour-monthperiodending31March2022,calculatetherevisedfiguresthatwillbeincludedinrespectofcapitalallowanceandchargeablegains.(2 –Corporationtaxcomputationforthefour-monthperiodending31March£OperatingDeductionforleasepremium(working1Capitalallowance(workingTradingProperty e(15,600×4/6)-2ChargeableTaxabletotalCorporationtaxWorking1–deductionforleasePremiumLess:78,000×2%×(20-1Working2-capitalSpecialrate££AdditionqualifyingforLong-lifeAIA-100%(1,000,000×11TaxevasionisillegalandinvolvesthereductionoftaxliabilitiesbynotprovidinginformationtowhichHMRCisentitled,orprovidingHMRCwithdeliberayfalseinformation.(1Incontrast,taxavoidanceinvolvestheminimizationoftaxliabilitiesbytheuseifanylawful (1mark)IfHarbourextendsitsaccountingperiodinordertosavecorporationtax,thenHMRCwillnotviewthisastaxevasionbecauseitisquitelawfulforthe toprepareaccountsuptowhateveraccountingdateitwishes. (1mark)CapitalSincethefullamountofannualinvestmentallowancewillbeavailable.Capitalallowanceswillincreaseto£548,000(548,000×100%). (1mark)ChargeablegainThecapitallosswillbeoffsetagainstHarbour’schargeablegainbecausetheywillarisewithinthesameaccountingperiod.Thiswillreducethe ’schargeablegainto£62,300(104,300– (1mark)响，共15分。 企业所得税的计算。共10分租赁若是为经营目的所产生，支付的premium是可以从经营利润中扣除，扣减金额为Amountdeductibleeachyear=Taxablepremiumonlandlord/leaseyears，Taxablepremium=P－2%n－1)×P=78000-78,000×2%x(20-1)=48,360(1.5分)。Amountdeductibleeachyear48,360/204/12=806（1分生的利息金额–本期已支付过的利息=期末应付利息。代入式子，20,500+本期发生利息–24,600=12,300,倒推出利息发生额=16,400（1分。为1,000,0004/12333,333（1分）,超出部分约可以享受50FYAFYA不需要时间调整（1分（共2.5分）租赁收入应该用权责发生制计算，会计期间只有4个月，公司收到六个月的房租支付六个月的，所以应收租赁收入以及房子的费用都需要乘4/6（2分）2022.3.102021/22（0.5分(b)逃税和的区别，HMRC对企业调整会计期的看法以及会计期的调整对 处罚。（1分）相关的信息，这是合法的操作。（1分）如果不调整会计期，仍然以2022.11.30作为会计其，那么AIA也不需要经分Thisscenariorelatestofour reportedanoperatinglossof£93,820initsstatementofprofitorlossfortheyearended31March2022asfollows:£Operating-Leasing1-Other2OperatingNote1-LeasingLeasingcostsareas£LeaseofofficeLeaseofmotorcarwithCO2emissionsof125gramsperNote2–OtherOtherexpensesareas£Entertainingstaff(cost£160perEntertainingoverseasQualifyingcharitableBalanceofexpenditure(allntandmachineryOn1April2021,thetaxwrittendownvalueofthemainpoolwas£43,200.Thefollowingvehiclesweresoldduringtheyearended31March2022:Dateof Original Delivery12AprilMotorcar13AugustMotorcar9MarchTheoriginalcostofmotorcar[1]hadpreviouslybeenaddedtothemainpool.Theoriginalcostofmotorcar[2]qualifiedfora100%firstyearallowance.PropertybusinessMooncakehasapropertybusinesslossof£4,400fortheyearended31MarchProfitondisposalofMooncakemadeaprofitondisposalofsharesof£3,700inrespectofa1%shareholdingwhichwassoldon8November2021.Thisprofitondisposaliscalculatedasdisposalproceedsof£34,200lesscostof£30,500.TheindexationallowanceisResultsfortheyearended31MarchMooncake’sresultsfortheyearended31March2021£TradingProperty CapitalQualifyingcharitableStatethefactorswhichwillinfluence ’schoiceoflossreliefclaims.(2CalculateMooncake’staxadjustedtradinglossfortheyearended31March2022.Yourcomputationshouldcommencewiththeoperatinglossfigureof£93,820,andshouldindicatebytheuseofzero(0)anyitemswhichdonotrequireadjustmentYoushouldassumethat claimstheumavailablecapital(7AssumingthatMooncakewishestoclaimreliefforitslossesasearlyasCalculatethe ’scorporationtaxliabilitiesforeachoftheyearsended31March2021and31March2022.(4CalculatedtheamountofunusedlossesorpaymentswhichMooncakecancarryforwardtobeutilizedintheyearending31March2023.(2(15(1)Thetimingandcashflowinrelationtothereliefobtained,withearlierclaimgenerallybeing1(2)Theextenttowhichreliefforqualifyingcharitabledonationswill12Mooncake–taxadjustedtradinglossfortheyearended31March£OperatingLeaseofoffice0Leaseofmotorcar(3,400×1Entertaining0EntertainingoverseasQualifyingcharitableCapitalallowanceWTradingWorking–capitalMain££TWDVbroughtProceeds-Delivery-Motorcar1-Motorcar1WDA–TWDVcarried7(i)Corporationtaxliabilitiesfortheyearsended31March2021andMarchMarch££Trading0Property 0Chargeable0010Trading01Qualifyingcharitable0Taxabletotal0Corporationtaxat04（ii）Carryforwardtotheyearending31March£Trading0PropertybusinessCapitalQualifyingcharitable02本题问题：影响公司亏损抵扣的因素有哪些，22点即可得分。现金，提高现金流动性，1分。78章的内容。包括知识点有：折旧，车辆租赁费会计折旧属于不可抵扣费用，应该加回，0.5办公设备的租赁费用属于可抵扣费用，不进行调整，0.585%15%，1加回，0.5分。0.5CapitalallowanceCapitalallowance时，Mainpool期初值为£43,200，0.5在资产的处置中，deliveryvanMainpooldisposalMainpool中扣除，0.5分。Car1Mainpool,处置价格高于原始成本，因此以原始成本计价，1Car2Mainpool中以处置价格处理，1分。Mainpool总额用WDA18%Capitalallowance，0.56分。y/e31March2021y/e31March2022y/e31March2021年度Tradingprofit£138,200，y/e31March2022Tradingloss=£79,000,亏损应该在Tradingprofit行写0，0.5分。y/e31March2021年度Propertybusiness e=£23,700，y/e31March2022年度Propertybusinessloss=£4,400,亏损在Propertybusiness e行写0，由于当年没有totalprofit,因此带入到未来年度继续使用，0.5分。y/e31March2021年度Capitalloss£4,900,Capitalgain0，由于当年以y/e31March2022Capitalgain，因此无法使用,带入到未来年度继续使用，y/e31March2022年度的车辆处置属于免税项，的处置由于IA的存在，Capitalgain=£0，1分。totalprofity/e31March2022Tradingloss£79,00012个月的totalprofit,y/e31March2021totalprofit，1y/e31March2021QCD=£1,400，用于抵扣当年的totalprofit，y/e31March2022年度，QCD=£1,600，产生浪费，0.5分。由上可知Tradingloss已用完，0.5分。Capitalloss£4,900可以带到未来，0.5Propertybusinessloss£4,400可以带到未来，0.5QCD未用完，但产生浪费，0.5Youshouldassumethattoday’sdateis1MarchKioniisthemanagingdirectorof,and100%shareholderin,Nikio.NikiohasnootherFortheyearending5April2022,Nikio’staxadjustedtradingprofit,aftertakingaccountofdirector’sremunerationandemployer’sclass1nationalinsurancecontribution(NIC),isforecasttobe£100,000.NikiowillpayKionigrossdirector’sremunerationof£47,500anddividendsof£68,000forthetaxyear2021-22.Kionidoesnothaveanyother Basedonthesefigures,thetaxandNICforKioniandNikiofortheyearending5April2022willbe:£eEmployeeclass1Nikio£Employerclass1CorporationKioniisconcernedthatshehasbeensavingforherretirement,sosheisthereforenningtomakeagrosspensioncontributionof£20,000duringthetaxyear2021-22.However,KioniisunsurewhetherthepensioncontributionshouldbemadebyNikioormade allybyher:IfthepensioncontributionismadebyNikio,the willmakeapensioncontributionof£20,000intoa pensionschemeonKioni’sbehalf.IfthepensioncontributionismadebyKioni ally,Nikiowillpayheradditionaldirector’sremunerationof£20,000forthetaxyear2021-22,andKioniwillthenmakealpensioncontributionofForeachofthetwoalternativewaysofKionimakingapensioncontribution pensionschemeoradditionaldirector’sremunerationandthenKioniallymaking alpensioncontribution),calculaterevisedfiguresforeachoffourtaxandNICfiguresalreadycalculatedfortheyearending5AprilUndertheadditionaldirector’sremunerationand alpensioncontributionalternative,youareexpectedtoproducefull etaxandemployeeclass1NICcomputations.Ifapplicable,youshouldstateifanyofthefourtaxandNICfiguresalreadycalculatedremainYoushouldassumethattherateofcorporationtaxremains(10 pensionscheme willbeanexemptbenefit.Theclass1nationalinsurancecontributions(NICs)forbothKioniandNikio willalsoremainunchangedat£4,552and£5,335respectively.Nikio’srevisedcorporationtaxliabilitywillbe£15,200((100,000–20,000)x2.alpensionKioni’s etaxliabilitywillbe£Director’s (47,500+ alallowance e37,700×20,000×4,980(67,500–4,820–37,700–20,000)×2,000×066,000(68,000–2,000)×etaxWorking alReduction((135,500–20,000–100,000)/Reducedal(2)Kioni’srevisedemployeeclass1NICswillbe£(50,270–9,568)×(67,500–50,270)Class1Nikio’srevisedemployer’sclass1NICswillbe£8,095(5,335+2,760(20,000×13.8%)).Nikio’srevisedcorporationtaxliabilitywillbe£14,676((100,000–20,000–2,760)×19%).本题节税,即税务筹划内容，包括个人所得税，NIC,养老以及企业所得税的计算，共10分。本题属于综合题型，£20,000的投入有公司投入和员工自己投入两种方式， 案公司给员工投入职业。第二种 £20,000给员工当作一笔工资remuneration第案，公司给员工投 税不变。（0.5分）class1NIC是不受影响的。（0.5分taxadjustedtradingprofit,从而影响企业所得税的计算。（0.5分第二种方案这笔员工需要自己支 alpensioncontribution，公司（1）员工总共的非储蓄收入变为47,500+20,000（0.5分题中存在 alpensioncontribution,会影响adjusted 计算个人所得税员工有£67,500的非储蓄收入,需要对应nonsavinge的税率.£37,700对20%的税率,£20,000对应20%的税率,£4,98040%的税率。(0.5分,共1.5分)计算个人所得税,员工有£68,000的股息收入,其中2000的部分免税,剩余的部分对应32.5%的税率。(各0.5分,共1分)。公司£20,000的r