Matematik Tighstan§ 6384 Motomath Penggune: Perc 42, Berdasarkan maklumat yang diberikan, hitung jurnlah cukai pendapatan bagi setiap pasangan suami ister dengan menggunakan cara taksiran cukai bersama dan taksiran cukai berasingan. G1 axed onthe given information calculate the total income tax foreach spouse by using joint tax assessment and separate tax assessment, - ‘ Pada suatu tahun, Encik Suresh dan isterinya masing-masing mendapat gaji tahunan sebanyak RM70 000 ; { dan RM64 500, Jumlah derma yang disumbangkan oleh mereka kepada sebuah badan kebajikan yang! ‘diuluskan oleh Kerajaan adalah sebanyak RMI 200. Peratus sumbangan derma bagi Encik Suresh dani ternya masing-masing fal 60% dan 40%. Jadual berikut menunjukkan pelepasan cuksi yang hendak dituntut oleh mereka. year Mr Suresh and his wifeeeved on annua slay of M70 000 and RMEA SOO respectively. The amount of donations donated! ny them to a government-approved charity was RMI 200. The donation percentage for Mr Suresh and his wife were 60% and 40% ' respectively. The table shows the tax relies to be claimed by them. t ; Perkara Encik Suresh Isteri : : _ Mesures Wite : Indiv M9 000 RM9 000 i | | mee | mao le ela ms ee { Jadual berikut menunjukkan jumlah cukal pendapatan Encik Suresh dan isterinya bagi taksiran cuk x bersama dan taksiran cukai berasingan. ‘The following table shows the totalincome tax of Mr Suresh and his wife or joint tax assessment and separate tax assessment. Taksiran cukai bersama| Taksiran cukai berasingan i Perkara Jolnttaxassessment Separate tax assessment ; a Suami dan isteri Suami Isteri i Husband and wife Husband Wite ' Jumlah pendapatan | RM70000-+RM64500 | RM70000 RM64 500 : Tototincerne =RM134 500 t = Lanier ba Eo nut1200 Sc RN1200 : pea te cmos =RM720 = RM480 {| Jumlah pelepasan cukai |RM9000+RM7000 | RM9000+RM7000 __| RM9000 + RM7000 eed +RM7000+RM2500 | +RM5800+RM2200 | + RM3400 + RM2500 ; =RN2S 500 1M24 000 M21 900 Pendapatan bercukai | RM134500-RM1200 | RM70000-RM720 M64 500 - RM480 | Rervesblelaceee =RM25 500 =RM21 900 : 1M107 800 Cukai dasar M10 900 Basetax oka ata bak (RM107 800 (MAS 280 (M42 120 ‘on thenext balance ~RM100000) x 24% | - RM35 000) x 89% =RM35 000) x 8% =RM1872 RM569.60 Rebat RS Tada Tada Cukai pendapatan RM10900+RM1872 | RM600+RM822.40 | RM600 + RMS69.60 as Lt lu dibayar =RM12772 =RM1 422.40 =RM1 169.60 Jumlah/ Total = RM1 422.40 + RMI 169.60 M2 592 Scanned with CamScanner‘Matematik Tingkatan 8 Bab 4 Matematk Pengguna: Perukalan ja) Pada suatu tahun, Encik Lee dan isterinya masing-masing memperoleh gaji tahunan sebanyak RMB 000 dan RMS6 500. Encik Lee menderma wang berjumlah RM1 500 kepada badan rawatan kesihatan yang diluluskan oleh pihak kerajaan manakala isterinya membuat sumbangan sebanyak RM660 kepada sebuah perpustakaan negeri. Jadual berikut menunjukkan pelepasan cukai yang hendak dituntut oleh mereka. ina year, Mr Lee and his wife earned an annual salary of RMBB 000 and RMS6 500 respectively. Mr Lee donated RM 500 to a ‘government-approved health care body while his wife made contribution of RM660 toa state library. The table shows the taxrelifs tobe claimed by them, Perkara Encik Lee Isteri Item MrLee Wife eel RM 000 RM .000 Insurans hayat dan KWSP (had RM7 000) Ute insurance and EPF (ited toRM7 000) RM10 200 RM6 800 Insurans pendidikan dan perubatan (had RM3 000) e Education and medical insurance (limited to RN3 000) RM2 000 RM1 750 Ibu dan bapa (Terhad RM1 500 bagi seorang ibu dan RM1 500 bagi seorang bapa) [Parents (Limited to RM1 500 for a mother and RM1 500 fora father) Jadual berikut menunjukkan jumlah cukai pendapatan Encik Lee dan isterinya bagi taksiran cukal bersama dan taksiran cul The following table shows the total income tax of Mr Lee and his wife for joint tax assessment and separate tax assessment. RM3 000 RM3 000 Taksiran cukai bersama Taksiran cukai berasingan Perkara Joint tax assessment Separate tax assessment ate ‘Suami dan isteri Suami Isteri Husband and wife Husband Wife Jumlah pendapatan Total income Jumlah pengecualian cukai Total tax exemption Jumlah pelepasan ccukai Total tax relief Pendapatan bercukai Chargeable income Cukai dasar Base tax Cukai atas baki Taxon the next balance Rebat Rebate Cukai pendapatan Yang perlu dibayar Tax payable Jumlah/ Total = [ pices Soe meres Scanned with CamScanner