non-savings              saving             total

employment income                                           7500 

bank interest 4000*100/80                                                             5000

Net income                                                         7500                     5000

Less:personal allowance                                      (6475)

taxable income                                                   1025                       5000

income tax

non-saving   1025*20%  =205        (这个我明白)

saving          (2440-1025)=1415*10%=141     (这个为什么要减去1025呢)

                    (5000-1415)=3585*20%=717    (这个为什么要前去1415呢)

tax liability                                          1063                

因为计算顺序是先non savings，算了之后，你要看看non+savings会不会大于37400，然后就那样了

I've learned this question today and I don't understang it either.But with your explaination.......I still don't understand....

刚才输入法BUG了，打不了汉语....non-saving income,saving income和dividend income到底是怎么累计的啊？不明白，刚才做书上例题觉得晕啊~

还有书上P24，也就是这道题下面的例题，那个dividend income怎么用37400把non-saving的29025和saving的2500全减去再算税啊？晕啊~~~~

哪位高人来解答一哈~拜托啦~