F6 稅法 預(yù)習(xí)篇

F6在ACCA的學(xué)習(xí)中是相對來說比較獨(dú)立的一門課程，所以學(xué)員們在剛開始的學(xué)習(xí)中可能會遇到一些阻礙，因為第一次接觸英國的稅法會對其中的大部分知識都比較陌生。所以網(wǎng)校在這里建議學(xué)員們在學(xué)之前先對大綱的內(nèi)容有一個大致的了解，然后帶著這樣框架性的了解去補(bǔ)充其中的內(nèi)容，讓自己的框架逐漸“豐滿”起來，倒計時達(dá)到框架也緊實，知識也了解的程度。下面，網(wǎng)校就為學(xué)員們列舉本期ACCA要求F6的考生都需要掌握哪些方面的知識。

一. The UK tax system

1. The overall function and purpose of taxation in a modern economy;

2. Different types of taxes;

3. Principal sources of revenue law and practice;

4. Tax avoidance and tax evasion。

二. Income tax liabilities

1. The scope of income tax；

2. Income from employment；

3. Income from self-employment；

4. Property and investment income；

5. The comprehensive computation of taxable income and income tax liability；

6. The use of exemptions and reliefs in deferring and minimizing income tax liabilities。

三. Corporation tax liabilities

1. The scope of corporation tax；

2. Taxable total profits；

3. The comprehensive computation of corporation tax liability；

4. The effect of a group corporate structure for corporation tax purposes；

5. The use of exemptions and reliefs in deferring and minimizing corporation tax liabilities。

四. Chargeable gains

1. The scope of the taxation of capital gains；

2. The basic principles of computing gains and losses；

3. Gains and losses on the disposal of movable and immovable property；

4. Gains and losses on the disposal of shares and securities；

5. The computation of capital gains tax payable by individuals；

6. The use of exemptions and reliefs in deferring and minimizing tax liabilities arising on the disposal of capital assets。

五. Inheritance tax

1. The scope of inheritance tax；

2. The basic principles of computing transfers of value；

3. The liabilities arising on chargeable lifetime transfers and on the death of an individual；

4. The use of exemptions in deferring and minimizing inheritance tax liabilities；

5. Payment of inheritance tax。

六. National insurance contributions

1. The scope of national insurance；

2. Class 1 and Class 1A contributions for employed persons；

3. Class 2 and Class 4 contributions for self-employed persons。

七. Valued added tax

1. The scope of value added tax (VAT)；

2. The VAT registration requirements；

3. The computation of VAT liabilities；

4. The effect of special schemes。

八. The obligations of taxpayers and/or their agents

1. The systems for self-assessment and the making of returns；

2. The time limits for the submission of information, claims and payment of tax, including payments on account；

3. The procedures relating to compliance checks, appeals and disputes；

4. Penalties for non-compliance。