ACCA F6稅務的學習內(nèi)容有很多，學員需要掌握各種相關稅務的學習。其中個人養(yǎng)老金是學習的重點，學員要學會掌握其中的重要考點，才能夠更清楚的去做題，去運用。ACCA F6知識點Personal pension schemes(PPS)個人養(yǎng)老金？

Personal pension schemes(PPS):個人養(yǎng)老金，

任何人都可以繳personal pension scheme,

Tax relief limitation。

The maximum amount of contributions attracting tax relief made by an individual in a tax year is the higher of：

￡3,600 or relevant UK earnings

Relevant UK eamings=Trading profit + Employment income + Income from furnished holiday lettings .

Method of giving relief

1)Basic rate limit:31,785+Gross gift aid donation

Higher rate limit: 150,000+ Gross gift aid donation

2)Personal pension schemes(PPS)is paid net of 20%

3) Adjusted net income = net income-Gross gift aid donation-Gross personal pension contribution Adjusted net income 對應找PA

Occupational pension schemes職位養(yǎng)老金：雇主繳納，員工也可繳納

2種類型：Final salary & Money purchase.

Tax relief for OPS

a ) Employer's contributions are deductible under employer's trading profit

b) Employee's contributions are deductible under employment income, but the amount that can be deducted is limited to relevant earnings.

Annual allowance

1)PPS+OPS≤40,000,對雇主雇員都是。（2013/14,50,000,,2014/15,40000)

2)沒有用完的4W額度，可以順延至未來3年。前提：個人在這幾年里參與pension scheme。先用當年的額度，再用之前留下的額度。

3)PPS+OPS,lifetime allowance currently stands at ￡1,250,000.對雇主雇員都是超出部分要征收額外的稅。

Annual allowance charge

1)超出免稅額范圍的要交稅charge

2)稅率額的Rate選取同個稅，只是treating the excess contributions as an extra amount of non-savings income received by the individual.

ACCA考試知識點的內(nèi)容就這么多，學員如果對知識點還有更多的疑問，可以文章評論一起學習探討！