(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pension
contributions he proposes to make in the tax year 2007/08 and contrast this with how his position could be
improved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. You
should include relevant supporting calculations and quantify the additional tax savings arising as a result of
your advice.
You should ignore the proposed changes to the bonus scheme for this part of this question and assume that
Gerard’s income will not change in 2008/09. (12 marks)
第1题:
第2题:
第3题:
对下面的计算个人所得税程序中,满足判定覆盖的测试用例是()。 if (income<800) taxrate=0; else if (income<=1500) taxrate=0.05; else if (income<2000) taxrate=0.08; else taxrate=0.1;
A.income=(799, 1500, 1999, 2000)
B.income=(799, 1501, 2000, 2001)
C.income=(800, 1500, 2000, 2001)
D.income=(800, 1499, 2000, 2001)
第4题:
第5题:
EBSCO中,检索式 tax N5 reform意味着()。
A.tax 和 reform必须同时出现,且中间不得超过5个单词的距离。
B.tax 和 reform必须同时出现,中间不得超过5个单词的距离,且必须tax在前,reform在后。
C.tax 和 reform必须同时出现,中间不得超过5个单词的距离,且必须reform在前,tax在后。
D.tax 和 reform必须同时出现。
第6题:
【单选题】下面的个人所得税程序中,满足语句覆盖测试用例的输入数据是() if (income < 800) taxRate= 0; else if (income <= 1500) taxRate = 0.05 ; else if (income < 2000) taxRate = 0.08 ; else taxRate= 0.1 ;
A.income = (800, 1500, 2000, 2001)
B.income = (800, 801, 1999, 2000)
C.income = (799, 1499, 2000, 2001)
D.income = (799, 1500, 1999, 2000)