F6 Taxation (UK)– 稅法 復(fù)習(xí)篇 （十三）

本周和學(xué)員們分享一些在答疑板中其他學(xué)員提出來(lái)的問(wèn)題，供現(xiàn)在正在備考的考生們參考。建議同學(xué)們可以利用這些問(wèn)題來(lái)檢驗(yàn)一下自己是否也存在同樣的問(wèn)題，起到一個(gè)查漏補(bǔ)缺的作用。

1. 學(xué)員問(wèn)題，“老師 您好 我想問(wèn)一下 在上面的2中，提到的如何區(qū)分Self-employment和employment ? 說(shuō)是有幾個(gè)point的點(diǎn)。我在書(shū)上沒(méi)有找到， 老師您可不可以給我提供一下精準(zhǔn)的答案？或者告訴我在哪？”

答復(fù)：“我給您提供幾個(gè)點(diǎn)，可以供您參考：

1. Whether or not individual under the control of company;

2.Whether or not individual taking any financial risk;

3.Whether or not individual be paid by hour and for overtime;

4.Whether or not individual make profit from sound management;

5.Whether or not individual is required to do the work personally;

6.Whether or not individual is an obligation to accept work that is offered;

7.Whether or not individual need provide his own equipment.”

2. 學(xué)員問(wèn)題，“老師 您好 在講開(kāi)私車(chē)為公用的時(shí)候，就是Statutory mileage rate 這塊， 我想問(wèn)從家到客戶(hù)client那，算在其中嗎？”

答復(fù)：“從家去客戶(hù)那里這段距離有兩種情況，如果公司和客戶(hù)的所在地很近，那就不算在mileage allowance里面，如果離得很遠(yuǎn)，比如不在一個(gè)城市，那就算在mileage allowance中。”

3. 學(xué)員問(wèn)題，“按照引用的講義內(nèi)容，除了Car以外的Capital Item 要以實(shí)際付出的現(xiàn)金作為Expense，但是Car還是要以Capital Allowance 的方式處理。 個(gè)人覺(jué)得Purchased cars 在Cash Basis下貌似要計(jì)算Capital Allowance 的。”

答復(fù)：“但是Under cash basis，這個(gè)購(gòu)買(mǎi)motor car的費(fèi)用其實(shí)就不算在business expenses中了。

因?yàn)锽ecker的教材在這方面還是沒(méi)有說(shuō)的太清楚，所以為您提供一些在cash basis這塊知識(shí)寫(xiě)的比較明了的教輔資料。

The taxable trading profits under the cash basis are calculated as:

(a) Cash receipts; less

(b) Deductible business expenses actually paid in the period.

Cash receipt

Cash receipts include all amounts received relating to the business including cash and card receipt. They include amounts received from the sales of plant and mechinery, other than on the sales of motor cars. Receipts from the sales of motor cars and capital assets which are not classed as plant and mechinery (eg land) are not taxable receipt.

Deductible business expenses

Under the cash basis, business expenses are deductible when they are paid.

Business expenses for the cash basis of accounting include capital expenditure on plant and machinery (except motor cars). Other capital expenses are not business expenses eg purchase of land, motor card and legal fees on such purchases.

也就是有關(guān)motor car的收入與支出都不在Cash receipt和Deductible business expenses中列出，因?yàn)榇缶V中還提到了因?yàn)閏ash basis很復(fù)雜，所以只需要掌握書(shū)中提到的知識(shí)即可，所以咱們?yōu)榱丝荚?，也可以暫時(shí)不用了解它記錄到哪了，可以在考試之后進(jìn)行相關(guān)的了解。還有和您再?gòu)?qiáng)調(diào)一下，在cash basis中是肯定沒(méi)有capital allowance的。”