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1 G D P GDP 564,606 5,158, ,538 1,420,
2 * 155, , , , , , , , , , Financial Statement Budget Report April 2009
3 19 2 NIC NIC 1799 Schedule
4 National Insurance Contribution PAYE Pay As You Earns 3 Tax rate Basic-rate 037, Higher-rate 37, Additional rate 150, Basic rate 37, Higher rate 37,400150,000
5 , Saving income 2,440 Saving income AllowanceRelief Personal allowance 6,
6 , ,490 1,308 22,900 3, ,930 3, , ,640 1,328 22,900 3, ,230 3, , ,000 13, ,950 15,571 Blind person s allowance 1, Married couple s allowance ,965 22, ,670 Relief for some investment Approved pension schemes Venture Capital Trust 40 Enterprise Investment Schemes 20 Relief for gifts charity Payroll giving scheme
7 23 Gift Aid Gift Aid declaration Tax Credits 2002 The Tax Act Child Tax Credit Basic Family element ,000 6, Child element 1 2, , , ,190 2, Working Tax Credit Basic element 1, , , , ,920 1, Childcare 80
8 , , Annual Declaration ,500 Child care cost 8,500 1,920 1, Child care 8,500806,800 11,400 33, ,080 27, ,561,839 Basic Family element,545 Child element 2, ,600 5,145 5, PAYE PAYE 2002 PAYE Pay as You Earn
9 25 PAYE PAYE cumulative withholding personal allowance 1/52 1/12 PAYE PAYE PAYE Coding Notice 12 total allowance amounts taken away from your total allowancetotal deduction total allowance 10,975 total deduction 8,800 1,775 Tax code 177 T T 177 PAYE PAYE 177 T personal allowance 6,475 5,800 4,500 allowable expensive in employment 3,000 total allowances A 10,975 total deductions B 8,800 Your tax free amounts for the year is 1,775 AB 177 T
10 26 PAYE P 11 D P 9 D taxable expenses and benefits PAYE PAYE 4 Corporation tax , , , Profits Income Capital gain Companies Act, 1985 Annual return 35 Limited companies Independent audit Profits The amount of income is computed according to income tax principles.
11 27 The loan relationships regime Schedule D, Case Profits Indexation relief 18 Schedules and cases system The loan relationship regime Schedule A Schedule C Schedule D, Case and Case Case and Schedule F Loan interest Annual charge Schedule D Profit Total profits 1997
12 28 Financial period Accounting period Profits General rate 28 Profits 150 Lower rate 21 Profits 30 Effective rate 33 Profits Profits 30 4, Limited companies Limited company 2 4, Enterprise Investment Scheme Tax relief 50 3 Entrepreneurs relief
13 29 5 Value Added Tax , Output Tax Input Tax Standard rate 17.5 Reduced rate 5 Zero rate 0 Food Sewerage services and water Book Newspaper and Magazines
14 30 Construction of dwellings Transport Drugs Charities Clothing and footwear 5 Exemption Land sales Private tuition ,500 2,000
15 31 2, Sarah Laing, Tax 2009/2010 for DUMMIES, John Wiley & Sons Ltd., p. 244, Jane Vass, Daily Mail Tax Guide 2010/2011, Profile Books Ltd., p. 214, Sarah Laing, Tax 2009/2010 for DUMMIES, John Wiley & Sons Ltd., Jane Vass, Daily Mail Tax Guide 2010/2011, Profile Books Ltd., Walter Sinclair, ST. James s Place TAX GUIDE 2009/2010, Palgrave Macmillan, David Collison & John Tiley, UK Tax Guide 2007/08, Lexis Nexis Butterworths, Arnold Homer & Rita Burrows, Tolley s Tax Guide 2006/07, Lexis Nexis Tolley, J. A. Kay and M. A. King, The British Tax System, Oxford University Press, David W. Williams, TAXATION: A Guide to Theory and Practice in the UK, Hodder & Stoughton,
Winter 2009 No Lower Earnings Limit
特集 : イギリスの社会保障 - ニューレイバーの 10 年 イギリスの公的 私的年金制度改革 丸谷浩介 I 1 50 1997 II 1. 2 15 Winter 2009 No. 169 8 3 4 1999 1989 8 2. 4 1 2 1 1992 6 16 Lower Earnings Limit1 65 60 1 2 16 2.40 16 2 1 5 1 2 3. 6 1970 State
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FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net
FINANCIAL FACT BOOK 2002 FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net Sales Gross Profit Margin
TECMO,LTD. 2003
TECMO,LTD. 2003 Net sales by Divisions Operating income by Divisions 2004/3/31 Amount 2003/3/31 Amount Comparative increase or decrease (denotes minus) Subject 2004/3/31 Amount 2003/3/31 Amount Comparative
Contents FY2011 Highlight Financial Data Business Outline Of ZOZOTOWN To Overseas Customers Business Outline Of Affiliated Companies About Us Appendix : Notice of the 14th Annual General Meeting of
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Title カナダの年金制度 Author(s) 高山, 憲之 Citation Issue 2002-04 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/14400 Right Hitotsubashi University Repository OECD 1980 1989 1997
TECMO,LTD. 2005
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1 OECD 1980 1989 1997 2003 9.9% 1996 Seniors Benefit 1998 3100 Old Age Security (OAS) 2.1 1927 Old Age Security Act 20 70 1952 1965 65 1972 CPI 1973 1989 claw back 2.2 OAS 18 40 10 OAS 20 OAS 40 40 OAS
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