如何算corporation tax liability

2024-11-06 11:42:32

推荐回答（2个）

回答（1）：

阿三的？~

Operating Profit--------------------------------£20M
(Less)
Charging Depreciation-------------------------£2M
--------------------------------------------------------------------------------------------------
Taxable Income------------------------------------------------------£18M
Apply the 31% Corporation tax rate
Tax amount---------------------------------------------------------£5.58M

(Less)
Capital Allowance----------------------------------------------------£3M
---------------------------------------------------------------------------------------------------
Tax payable for this period-----------------------------------------£2.58M
(Plus)
Interstate Payable---------------------------------------------------£4M

---------------------------------------------------------------------------------------------------
Corporation tax liability---------------------------------------------£6.58M

回答（2）：

（20-4-5-2-3）*0.31=1.86