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租賃大排量車15%相關(guān)的例題
ACCA TX英國(guó)稅務(wù)的相關(guān)例題：
【試題內(nèi)容】
X Ltd has included a deduction in its accounting profit of ￡3,200 in respect of the annual leasing cost for a car, which has a recommended list price of ￡16,000 and CO2 emissions of 140g/km.The lease of the car started on 1 April 2017 and the car has been used for the whole of the 12-month period ended 31 March 2018.
When preparing the adjusted profit for tax purposes what is the allowable deduction in respect of the leasing cost in the year ended 31 March 2018?
| ￡2,720 |
3,200-￡3,200*15%=2,720
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