Tonnage tax is officially based upon the figures obtained from the ______.
A.Admeasurement Certificate
B.deadweight scale
C.displacement scale
D.Load Line Certificate
第1题:
(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than
as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year
ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.
You are not required to prepare any other supporting calculations. (10 marks)
(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on £105 (£5,000 – £4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of £2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:
第2题:
A tonnage tax is levied according to the ______.
A.deadweight cargo tonnage aboard
B.displacement tonnage of vessel
C.gross tonnage of vessel
D.net tonnage of vessel
第3题:
Which space(s)is(are)deducted from gross tonnage to derive net tonnage ________.
A.Boatswain's stores
B.Companions and booby hatches
C.Passenger spaces
D.All of the above
第4题:
Which statement is TRUE about the feature activation codes for an IBM System Storage DS6000 or DS8000()
第5题:
Which of the following routing protocols runs over UDP and determines path based upon distancevectors?()
第6题:
Galley fitted with range or oven
Open structures
Passenger spaces
Boatswain's stores
第7题:
Boatswain's stores
Companions and booby hatches
Passenger spaces
All of the above
第8题:
True
False
第9题:
difference between the reading of the two pointers,which shows wind direction
last two figures of the reading of the pointer,such as 87,76,or 92
present reading of the pressure,combined with the changes in pressure observed in the recent past
weather indications printed on the dial (such as cold,wet,etc.) under the pointer
第10题:
89 percent of the state income comes from the oil revenue.
State sales tax and personal income tax constitute only a fraction of the state revenue.
With a two-month shutdown, the government may well find it difficult to make ends meet.
The state income is heavily dependent upon the Prudhoe Bay.
第11题:
may be obtained from vitamin and minerals
are being sought by scientists
can be gotten from soybeans
can be found in iodized salt
第12题:
Admeasurement Certificate
deadweight scale
displacement scale
Load Line Certificate
第13题:
the term“parliament”was first officially used in 1 066 to describe the gathering of feudal barons and representatives from counties and towns. ()
第14题:
Which space cannot be deducted from gross tonnage when calculating net tonnage ________.
A.Crew messroom
B.Forepeak ballast tank
C.Master's cabin
D.Chain locker
第15题:
GMPLS is based upon Non-Packet-based devices.()
第16题:
Which statement describes the Authentication Proxy feature?()
第17题:
the activation codes are for Copy Services only
the activation codes are obtained from a website
the activation codes are obtained from the installation CD
the activation codes are mailed to you
第18题:
in
by
with
from
第19题:
at which/to which
from which/at which
to which/from which
in which/on which
第20题:
ServletConfig
ServletContext
HttpServletRequest
HttpServletResponse
第21题:
Packet-based switching devices
VPI/VCI-based switching devices
Non-Packet-based devices
None of the above
A and B
第22题:
deadweight cargo tonnage aboard
displacement tonnage of vessel
gross tonnage of vessel
net tonnage of vessel
第23题:
winter solstice
autumnal equinox
summer solstice
vernal equinox