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福彩开奖272: tax law 期末考試備考復習

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發表于 2019-5-23 15:33:56 | 只看該作者 回帖獎勵 |倒序瀏覽 |閱讀模式
tax law final 考試備考復習1
deduction
出題模式:
很多學校,期末考試都涉及deduction 這一部分, 一般給你一個case 讓你算taxable income, 這里你得找出那些收入是assesable income , 那些支出expense 能claim deduction , 找到之后呢, 按照一定格式,寫會計科目,數字,相關法條之類。
還有另外一種出題模式,同樣給你case , 或一道大題含有幾個小題, 都問下面expense 是否能claim deduction
如何備考這部分呢?如何更通透理解這部分?,才不至于在考場上看著是是而非的問題困惑不已呢?
deduction 分general deduction 和specific deduction, 這是書上的分法, 我們的分法第一部分:圍繞s8-1 理解和討論 第二部分:各類支出項目什么情形下能claim deduction
part 1: 關于s8-1
s8-1 有兩個分支,positive limbs, 是關于什么情況能claim deduction ?
Section 8-1 (positive limbs)
taxpayer can deduct from your assessable income any loss or outgoing to the extent that:
It is incurred in gaining or producing your assessable income
It is necessarily incurred in carrying on a business for the purpose of gaining or producing your assessable income
如何理解這個法條,
1). 為得到assessable income , 而伴隨產生的expense ,如果income 是exempt , non assessable income , expense 不能claim deduction
2).發生時間點:
incurred in carrying on a business, not before , not closed down
rules :
Expenses incurred before commencement of a business are not deductible under Section 8-1. also see case Softwood Pulp & Paper Ltd v FCT (1976)
how about expenses incurred in closing down a business?
how about )Expenditure Incurred after Business has Ceased Operations ?
.....
更多針對考試復習的知識點講解,加微信elainechen2004,關注我們的視頻課程,提高應考的confidence !!!
僅僅看s8-1 positive limbs not enough, 還得參考s8-1 negative limbs
Section 8-1 (negative limbs)
However, you cannot deduct a loss or outgoing under this section to the extent that:
It is a loss or outgoing of capital, or of a capital nature
It is a loss or outgoing of a private or domestic nature
It is incurred in relation to gaining or producing your exempt income or non-assessable non-exempt income
A provision of this Act prevents you from deducting it
s8-1 negative limbs 講的是when cannot claim deduction ?
關鍵詞: capital....private or domestic .....non assessable or exempt ....
理解這個法條,難點在于如何判定capital nature of the loss or outgoing , private nature 不難判定,
證明capital nature 之后…………,xxx expense is capital nature , so it is not allowed for deduction under Section 8-1 (negative limbs)
cases : Sun Newspapers Ltd v FCT (1938) 61 CLR 337。。。。。
那么如何通過一系列tests 判定, 加微信elainechen2004,詳細講解,加微信elainechen2004, final 復習 Tlaw deduction ,提高應考的confidence !!!
思考:一些支出類s8-1 下cannot claim deduction, 就不一定不能claim deduction ,還要看其他法條, eg : travel to unrelated workplaces.....
part 2: 各種支出類的deduction 問題。。。
??嫉模?/font>repair, self-education, homeoffice ,travel expense ,  clothings.......
travel expense 為例子 :
如果僅僅知道work to work, can claim deduction, home to work , cannot, 是不夠的,
還要注意:
1. work to work
general rule ?
特殊點: two unrelated workplace
詳細講解,加微信elainechen2004,final 復習 Tlaw deduction
2. home to work , work to home
general rule ?
Exception rule?
Exceptions apply to taxpayers who are:
Subject to specific employment demands
Itinerant workers
On stand-by duties
Involved in transporting bulky goods
注意:哪里人--職業---什么情況?
詳細講解,加微信elainechen2004,final 復習 Tlaw deduction

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