Nàdar Teachd-a-steach airson Tax

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Questions and Answers

Ciamar a tha teachd-a-steach air a mhìneachadh gu laghail?

Tha teachd-a-steach air a mhìneachadh gu laghail mar mheud airgid a tha a’ tighinn gu neach no companaidh, ge bith a bheil e mar phàigheadh airson seirbheisean, ùidh no prothaid bho thuarasdal.

Dè an dùthaich a tha air an t-ainm 'PCSÓ' a chleachdadh?

Is e dùthaich na Fhilippìnean a tha air an t-ainm 'PCSÓ' a chleachdadh.

An urrainn do ghnìomhachas gnìomhachais cosgaisean lughdachadh airson caitheamh, milleadh no call?

False (B)

An urrainn do chompanaidh cosgaisean a chuir às airson riadh agus malairt, a bharrachd air call airson reic?

<p>True (A)</p> Signup and view all the answers

Tha cunntasachd air a chleachdadh airson cìs teachd-a-steach a mheudachadh.

<p>False (B)</p> Signup and view all the answers

Dè na trì prìomh fhactar a tha a’ toirt buaidh air teachd-a-steach?

<p>Gnìomh, Cìs, Prothaid (D)</p> Signup and view all the answers

Tha cìs teachd-a-steach na cìs neo-dhìreach a tha air a chuir air daoine no buidhnean a tha a’ cosnadh teachd-a-steach.

<p>False (B)</p> Signup and view all the answers

Dè na prìomh adhbharan airson cìs teachd-a-steach a chuir air?

<p>Tha na prìomh adhbharan airson cìs teachd-a-steach a chuir air gus teachd-a-steach fhaighinn airson cosgaisean a’ riaghaltais a phàigheadh, gus cìsean reic a chuir an aghaidh, agus gus cìsean oighreachd agus tiodhlac a chothromachadh.</p> Signup and view all the answers

Chan eil cìs air buannachd no prothaid, ach air a’ mheud iomlan teachd-a-steach.

<p>False (B)</p> Signup and view all the answers

Chan eil cosgaisean airson gnìomhachasan air an toirt a-mach bho mheud teachd-a-steach a tha air a chomharrachadh gu laghail.

<p>True (A)</p> Signup and view all the answers

Tha buannachd eaconamach an-còmhnaidh na thaic bhon fhoirm laghail.

<p>False (B)</p> Signup and view all the answers

Tha cìs teachd-a-steach air a chuir air a h-uile seòrsa teachd-a-steach.

<p>False (B)</p> Signup and view all the answers

Dè tha a’ dèanamh suas teachd-a-steach?

<p>Tha teachd-a-steach air a dhèanamh suas bho obair, bho chleachdadh caipiteal, agus bho prothaid a tha air a chosnadh tron ​​reic no an tionndadh de mhaoin.</p> Signup and view all the answers

Tha gnìomh reic na phrìomh fhactar a tha a’ toirt buaidh air teachd-a-steach.

<p>True (A)</p> Signup and view all the answers

Chan eil cìs air prothaid a tha air a chosnadh bho mhalairt no ghnìomhachasan.

<p>False (B)</p> Signup and view all the answers

Is dòcha gu bheil teachd-a-steach air a chomharrachadh gu laghail, ach cha bhith e an-còmhnaidh mar thaic bhon fhoirm laghail.

<p>True (A)</p> Signup and view all the answers

Dè a tha a 'ciallachadh le teachd-a-steach airson cìsean?

<p>Tha teachd-a-steach airson cìsean a 'ciallachadh prothaid no buannachd a tha air a chosnadh bho ghnìomhachasan no bho ghnìomhan eile, air a chomharrachadh gu laghail agus a tha airidh air cìsean.</p> Signup and view all the answers

Tha teachd-a-steach a 'toirt a-steach rud sam bith a tha luachmhor, ge bith a bheil e comharraichte no neo-chomharraichte.

<p>True (A)</p> Signup and view all the answers

Tha a h-uile cosgais gnìomhachais air an cur a-mach bho teachd-a-steach, a’ toirt a-steach cosgaisean saidheansail.

<p>False (B)</p> Signup and view all the answers

Dè a tha a’ ciallachadh le 'cunntasachd thairis air'?

<p>Tha 'cunntasachd thairis air' a’ ciallachadh gu bheil daoine a’ faighinn barrachd airgid na a bha iad a’ cosnadh roimhe.</p> Signup and view all the answers

Dè na trì prìomh sheòrsa cìsean teachd-aireamh?

<p>Is e na trì prìomh sheòrsa cìsean teachd-a-steach: buannachd, co-bhlàth agus aonadh.</p> Signup and view all the answers

Tha a h-uile cìs teachd-a-steach co-ionann.

<p>False (B)</p> Signup and view all the answers

Tha cìsean saoranaich agus companaidhean co-ionann.

<p>False (B)</p> Signup and view all the answers

Tha cìsean teachd-a-steach air an cur an sàs ann an dòigh aonachd.

<p>True (A)</p> Signup and view all the answers

Tha cìsean teachd-a-steach gu math buannachdail airson a’ mhòr-chuid de dhaoine.

<p>False (B)</p> Signup and view all the answers

Tha cìsean aig daoine a tha a’ cosnadh airson obair.

<p>True (A)</p> Signup and view all the answers

Chan eil cìsean aig daoine a tha a’ cleachdadh caipiteal.

<p>False (B)</p> Signup and view all the answers

Tha cìsean aig daoine a tha ag obair dhaibh fhèin.

<p>True (A)</p> Signup and view all the answers

Tha an dòigh-obrach ‘sìmplidh’ airson cìsean teachd-a-steach air a chleachdadh airson companaidhean mòra a-mhàin.

<p>False (B)</p> Signup and view all the answers

Tha an dòigh-obrach ‘sìmplidh’ airson cìsean teachd-a-steach na dhòigh chudromach airson teachd-a-steach a thomhas.

<p>True (A)</p> Signup and view all the answers

Tha an dòigh-obrach ‘sìmplidh’ airson cìsean teachd-a-steach air a chleachdadh airson gnìomhachasan a-mhàin.

<p>False (B)</p> Signup and view all the answers

Tha teachd-a-steach na phrìomh fhactar a tha a’ toirt buaidh air cìsean.

<p>True (A)</p> Signup and view all the answers

Tha cìsean air a h-uile seòrsa gnìomhachais.

<p>True (A)</p> Signup and view all the answers

Is e na cìsean a’ phrìomh stòr teachd-a-steach do riaghaltasan.

<p>True (A)</p> Signup and view all the answers

Chan eil cìsean aig gnìomhachasan aig nach eil prothaid.

<p>False (B)</p> Signup and view all the answers

Tha cìsean air a h-uile seòrsa gnìomh.

<p>True (A)</p> Signup and view all the answers

Tha cìsean aig daoine aig nach eil teachd-a-steach.

<p>False (B)</p> Signup and view all the answers

Tha cìsean aig a h–uile duine.

<p>True (A)</p> Signup and view all the answers

Dè a tha a’ ciallachadh le 'prothaid' ann an cìsean?

<p>Tha 'prothaid' ann an cìsean a’ ciallachadh an t-suim airgid a tha air fhàgail às deidh dha na cosgaisean a bhith air an toirt air falbh bho teachd-a-steach.</p> Signup and view all the answers

Tha cìsean air a h-uile seòrsa teachd-a-steach, a’ toirt a-steach teachd-a-steach bho ghnìomhachasan, bho ghnìomhan eile agus bho ghnìomhan neo-laghail.

<p>True (A)</p> Signup and view all the answers

Chan eil cìsean aig duine sam bith airson teachd-a-steach a tha air a toirt às.

<p>False (B)</p> Signup and view all the answers

Chan eil cìsean air gnìomhachasan neo-laghail.

<p>False (B)</p> Signup and view all the answers

Tha cìsean nas àirde aig gnìomhachasan a tha a’ cosnadh barrachd airgid.

<p>True (A)</p> Signup and view all the answers

Tha cìsean teachd-a-steach air a chuir air a h-uile seòrsa teachd-a-steach, a’ toirt a-steach teachd-a-steach bho dhàimhean teaghlaich.

<p>True (A)</p> Signup and view all the answers

Tha cìsean nas àirde aig daoine a tha a’ fuireach ann an sgìrean beairteach.

<p>True (A)</p> Signup and view all the answers

Tha cìsean aig gnìomhachasan a tha a’ reic thoraidhean a tha air an dèanamh ann an dùthaich eile.

<p>True (A)</p> Signup and view all the answers

Chan eil cìsean air gnìomhachasan a tha a’ reic thoraidhean a tha air an dèanamh sa bhun-dùthaich aca fhèin.

<p>False (B)</p> Signup and view all the answers

Tha cìsean aig daoine a tha a’ cosnadh airson obair ann an dùthaich eile.

<p>True (A)</p> Signup and view all the answers

Chan eil teachd-a-steach a’ toirt a-steach rud sam bith a tha neo-chomharraichte.

<p>False (B)</p> Signup and view all the answers

Chan eil cìsean aig gnìomhachasan a tha a’ reic thoraidhean a tha air an dèanamh ann an dùthaich eile.

<p>False (B)</p> Signup and view all the answers

Flashcards

CamScanner

An aplacaid airson dealbh-sgrìobhainnean a ghabhail agus a shàbhaladh

Aplacaid

Prògram airson inneal-lagha

Dealbhan sgrìobhainnean

Dealbhan de thagraidhean sgrìobhaidh

A’ ghlacadh dealbhan

A' faighinn dealbhan

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A’ shàbhaladh

A’ cuir às a' thabhartas seo air inneal-lagha

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Inneal-lagha

Inneal-lagha dealain

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Prògram

Comasach air geamannan no aplacaidean a ruith

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Sgrìobhainnean

Nèar, litreachn no duilleagan a chlòmhrann no a sgrìobh

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Dealbh-sgrìobhainnean

Dealbh de na tha sgrìobhte ann

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CamScanner

An aplacaid airson dealbh-sgrìobhainnean a ghabhail agus a shàbhaladh.

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Study Notes

Nature of Income

  • Income is legally defined as an amount of airgid, coming to a person or corporation, whether as payment for services, interest, or profit from investment, cash or its equivalent
  • Unless otherwise specified, it is defined as money or equivalent
  • Income is a gain derived from capital, labour, or both combined. It includes profit resulting from the sale or conversion of capital assets.

Definition of Income for Income Tax Purposes

  • Income is any material gain not excluded by law, realised from a complete transaction, where there is an exchange of economic value for economic value.
  • Taxable income includes all forms of wealth flowing in to a taxpayer other than as a return of capital.
  • Income for tax purposes includes any item of value, whether tangible or intangible.

Requisites for Taxable Income

  • A substantial gain or profit
  • The gain must be received or realised
  • The profit must not be tax-exempt e.g. winnings in lotto

Realisation Principle

  • Revenue is recognised when the earning process is complete or virtually complete, and when an exchange of economic value has occurred.
  • Sometimes, tax laws use the cash method for reporting income

Distinction between Capital, Receipt, and Revenue

  • Capital is a fund, whereas income is a flow.
  • Capital is likened to a tree, while income is like the fruit it bears.
  • Receipts are a broader concept than income, including both income and capital.
  • Revenue is the general term for funds collected by a government, including taxes and other sources.

Sources of Income

  • Income is derived from labour (services), capital (money or property), and profits from the sale or exchange of capital assets.

Taxable Income

  • For income to be taxable, three conditions must be met:
  • There must be a gain
  • The gain must be realised
  • The gain must not be legally excluded from income (exemption, exclusion, or other reasons).

Income Tax

  • Income tax is an excise tax imposed on the privilege of income earning
  • It is a direct tax levied directly on the person or entity that earns the income
  • Aims to raise revenue, offset other regressive taxes, and to mitigate wealth inequalities.

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Chapter 2 - Basic Income Taxation Principles PDF

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