F6 Taxation (UK)– 稅法 總結篇（一）

未參加過F6考試的學員可以先參考一下歷年試題，一共是5道大題，每道大題都是比較明顯且獨立的知識點，所以在學習和復習稅法的過程中，學員們要注意知識點之間的聯(lián)系和獨立性。

F6的考試內容可以分為七大部分，分別是UK tax system, Income tax and national insurance contributions, Chargeable gains for individual, Tax administration for individuals, Inheritance tax, Corporation tax和Value added tax。

首先要了解的就是UK tax system。在F6的考試中，不會牽扯到很多書寫的內容，但是每次考試也會有10左右的分數是留給考生們陳述的，而且部分內容也會出自UK tax system，所以，學員們也不要對UK tax system的知識掉以輕心。

在UK tax system的內容中，一共包括了The overall function and purpose of taxation in a modern economy, Different types of taxes, Principal sources of revenue law and practice和Tax avoidance and tax evasion這4部分知識。

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

1. Economic factors

2. Social factors

3. Environmental factors

二. Different types of taxes

1. Taxes in the UK: Income tax/Corporation tax/Capital gain tax/Inheritance tax (IHT)/Value added tax

2. Direct and indirect taxes

三. Principal sources of revenue law and practice

1. The overall structure of the UK tax system

2. Different sources of revenue law: The sources of revenue law are Acts of Parliament, Statutory Instruments and case law

3. The interaction of the UK tax system with that of other tax jurisdictions: The European Union and other countries.

4. Double taxation agreements: Double taxation agreements are designed to protect against the risk of double taxation where the same income or gains are taxable in two countries.

四. Tax avoidance and tax evasion

1. Tax evasion

2. Tax avoidance

3. The distinction between avoidance and evasion

4. General anti-abuse rule (GAAR): There is a general anti-abuse rule (GAAR) which enables HMRC to counteract tax advantages arising from abusive tax arrangement.