ACCA試題精講：F6 Taxation (UK) 試題分析

Trevor is employed by C plc at a salary of ￡25,000 a year. He is provided with a car available for private use for the tax year 2015/16. The car has CO2 emissions of 128 g/km and a list price of USD20,000 although C plc actually paid ￡18,000 for the car as the result of a dealer discount. The car has a diesel engine. No private fuel is provided.

What is Trevor's taxable car benefit for the tax year 2015/16?

A ￡3,600

B ￡4,140

C ￡4,000

D ￡4,600

解析：

本題是求taxable car benefit的金額，也就是應(yīng)納稅的車輛福利。

本題涉及的知識(shí)點(diǎn)具體位于咱們ACCA BPP教材的第四章3.3小節(jié)，在第40頁(yè)。

首先題目條件中指出了是公司提供給Trevor私人使用（private use）的。所以咱們有一個(gè)規(guī)則：The percentage of the list price that is taxable depends on the car's CO2 emissions. 這部分知識(shí)點(diǎn)在教材的60頁(yè)3.3.1小節(jié)。具體的計(jì)算規(guī)則在3.3.2小節(jié)，如下：

?For cars that emit CO2 of 50g/km or less, the 95g/km is 5% of the car's list price.

?For cars that emit CO2 between 51g/km and 75g/km, the taxable benefit is 9% of the car's list price.

?For cars that emit CO2 between 76g/km and 94g/km, the taxable benefit is 13% of the car's list price.

?For cars that emit CO2 of 95g/km, the taxable benefit is 14% of the car's list price. 

?This percentage increases by 1% for every 5g/km (rounded down to the nearest multiple of 5) by which CO2 emissions exceed 95g/km up to a maximum of 37%.

具體的計(jì)算規(guī)則是： 

例如：96g/km的車，超過(guò)了95g/km，四舍五入到至接近5的倍數(shù)還是95g/km，所以14%。如果是134 g/km，超過(guò)了95g/km，四舍五入到至接近5的倍數(shù)是130，然后超出95g/km的部分35除以5等于7，所以7+14%=22%。

但是至多到37%的比例，超過(guò)的就不算了。

注意咱們稅法規(guī)定中還有一點(diǎn)：

Diesel cars have a supplement of 3% of the car's list price added to the taxable benefit. The maximum percentage, however, remains 37% of the list price.

所以對(duì)于本題來(lái)說(shuō)：

128 g/km：（128 - 95）÷ 5 約等于 6，所以6 + 14% = 20%+3%=23%

所以答案=23%×USD20,000（list price）= USD 4,600

答案選擇：D

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