请问老师这个用来与50000和6000
2014-11-04 21:31:39 来源：
f）The child benefit tax charge.[1]
－High Income Child Benefit Charge is calculated as 1% of the child benefit received for each ￡100 of adjusted net income in excess of ￡50,000.Where adjusted net income is in excess of ￡60,000, all of the value of the child benefit is therefore charged.
g）Explain the treatment of property owned jointly by a married couple, or by a couple in a civil partnership.[1]
【提问内容】请问老师这个用来与50000和60000比较的adjusted net income 中包不包含这个child benefit。如果结果是这个benefit要拿来征税是否包含在unearned income 中。－High Income Child Benefit Charge is calculated as 1% of the child benefit received for each ￡100 of adjusted net income in excess of ￡50,000.Where adjusted net income is in excess of ￡60,000, all of the value of the child benefit is therefore charged.
g）Explain the treatment of property owned jointly by a married couple, or by a couple in a civil partnership.[1]
【回复内容】您的问题答复如下：
adjusted net income中包含了child benefit，但是如果是大于50,000小于60,000的时候，只是超过的部分包括在内，如果是大于60,000的时候，就是连同60,000和以上的部分全都包括在内。
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