Tax Investigation 方法

invest2k

Tax Investigation 方法如下 ：

1）Capital accretion method

Chargeable income = Increase in capital + (disallowed expenses and capital loss - capital receipts and gains)

2)  Total income = Savings + expenditure

3)  Gross profit ratio

4)  Incomplete records = Payments - Receipts

来讨论要如何算increase in capital ?

Step 1) Total assets + Proprietor's fund - Total liabilities = Net assets

Step 2) Net assets of current year - Net assets of last year = Increase / (decrease) in net assets

Step 3) Increase / (decrease) in net assets + Disallowed expenses and capital loss - Capital receipts and gains = apparent income

Step 4) Apparent income > Reported income = Undisclosed income

Capital accretion的算法是不是拿来算个人的财产和个人收入合不合理？我觉得是。

KS_W救命恩人,我的算法对吗？

ks_w

你这个笑猫虎

回复 1# invest2k

invest2k

你这个笑猫虎   

回复  invest2k
ks_w 发表于 26-3-2011 07:46 PM

知道了。我敬佩的救命恩人！