demeter

  remenmber that income tax is charged on non-saving income firstly. in that quesions , non saving income is 41965 p.a. ,over the basic rete ,so  u can overlook the start rate of saving income .

 

   请仔细看page 20 的7.2， 里面讲的很清楚，如果还不明白的话，你再对照着看22页中的例题(c)，你就会明白。。。。