F6 稅法——大綱變動(dòng)總結(jié)

針對2014年6月份和12月份的考試，我們又一起迎來稅法新一輪的改動(dòng)，現(xiàn)在由正保會計(jì)網(wǎng)校帶領(lǐng)學(xué)員們一起來總結(jié)一下稅法大綱中的變動(dòng)。

第一，在F6的新大綱中新增加的內(nèi)容有以下部分：

1. New part d) on cash basis for small business (and remaining parts renumbered).

2. Part i) ii) expended to include the restriction that can apply on trading losers claimed against income.

3. Change of account date.

4. Loss relief following the incorporation of a business.

5. New part f) on the child benefit tax charge (and remaining part renumbered).

6. Patent box.

7. Overseas aspects of corporation tax and transfer pricing.

8. The exemption for employee shareholders.

9. Incorporation relief.

10. Information powers, pre-return compliance checks and detailed procedures on the carrying out and completion of a compliance check.

第二，在F6的新大綱中刪除的內(nèi)容有以下部分：

1. Part f) ii) and f) iii)on conditions for a change and the computation of profits on a change deleted and part f) i) renumbered as g).

2. Parts d), f) and g) on overseas aspects of corporation tax deleted and part e) moved to section A3.

3. Ordinary residence abolished, and residence covered at B1 a).

第三，在F6的新大綱中有改動(dòng)的內(nèi)容有以下部分：

1. Part d) calculation of double tax relief moved from section C.

2. Amended to clarify coverage of the General Anti-Abuse Rule (GAAR).

3. Residence amended to exclude split year treatment.

4. CO2 emission thresholds for capital allowance for motor cars prior to 1 April 2013.

5. Apportionment re the annual investment allowance where period spans 1 January 2013.

6. Amended to clarify personal allowance for people born before 6 April 1948.

學(xué)員們一定要注意，由于稅法每次改動(dòng)都會牽扯到具體數(shù)字的改動(dòng)或者百分比的改動(dòng)。例如，今年的至高適用稅率就改為了45%，而去年就是50%，這樣的小改動(dòng)往往是至容易忽略的，但是在倒計(jì)時(shí)的考試中也往往是至關(guān)鍵的分?jǐn)?shù)，所以，學(xué)習(xí)和復(fù)習(xí)中，學(xué)員或者考生們都要一起足夠的重視。