备考知识点 F6 Taxation(UK)–税法
ACCA考试之F6税法预习
ACCA考试之F6税法预习本文由高顿ACCA整理发布，转载请注明出处The UK tax system1. The overall function and purpose of taxation in a modern economy2. Different types of taxes3. Principal sources of revenue law and practice4. Tax avoidance and tax evasionIncome tax liabilities1. The scope of income tax2. Income from employment3. Income from self-employment4. Property and investment income5. The comprehensive computation of taxable income and income tax liability6. The use of exemptions and reliefs in deferring and minimizing income tax liabilitiesCorporation tax liabilities1. The scope of corporation tax2. Taxable total profits3. The comprehensive computation of corporation tax liability4. The effect of a group corporate structure for corporation tax purposes5. The use of exemptions and reliefs in deferring and minimizing corporation tax liabilitiesChargeable gains1. The scope of the taxation of capital gains2. The basic principles of computing gains and losses3. Gains and losses on the disposal of movable and immovable property4. Gains and losses on the disposal of shares and securities5. The computation of capital gains tax payable by individuals6. The use of exemptions and reliefs in deferring and minimizing tax liabilities arising on the disposal of capital assetsInheritance tax1. The scope of inheritance tax2. The basic principles of computing transfers of value3. The liabilities arising on chargeable lifetime transfers and on the death of an individual4. The use of exemptions in deferring and minimizing inheritance tax liabilities5. Payment of inheritance taxNational insurance contributions1. The scope of national insurance2. Class 1 and Class 1A contributions for employed persons3. Class 2 and Class 4 contributions for self-employed personsValued added tax1. The scope of value added tax (VAT)2. The VAT registration requirements3. The computation of VAT liabilities4. The effect of special schemesThe obligations of taxpayers and/or their agents1. The systems for self-assessment and the making of returns2. The time limits for the submission of information, claims and payment of tax, including payments on account3. The procedures relating to compliance checks, appeals and disputes4. Penalties for non-compliance最后，高顿网校预祝您顺利通过考试！更多ACCA资讯请关注高顿ACCA官网：。
ACCA F6 TX Taxation (TX) 易忘知识点(下),暖心笔记助你PASS F6
ACCA F6 TX Taxation (TX) 易忘知识点（下），暖心笔记助你PASS F6写在最前：Iris老师针对F6的小伙伴，开通了F6答疑通道，有问必答，大家有任何问题，欢迎去去Iris老师微博提问！（ID：Iris-GDACCA）F6暖心笔记——易忘知识点上，戳开下面链接ACCA F6 易忘知识点+必做题（上），暖心笔记助你PASS F6文丨Iris Liu老师Iris老师Iris Liu老师新浪微博：Iris-GDACCA大学期间通过ACCA考试的双子座女神Iris Liu，正经又不那么正经的精分法律老师。
生动活泼形象的授课方式，严谨条理清晰的课程逻辑，带教科目F6班级平均通过率在80%以上，F4班级通过率高达100%。
对每个科目内容和学习以及科目知识关联性有深刻研究，熟知考试重点及考法。
在授课过程中，不仅带领同学学习英国的法律知识，更贯穿历史，人文，财会，金融，商业等等各类知识，以及时下热点话题的探讨，给同学带去丰富的课程学习体验，让学生在各式各样的内容中学习与成长。
IHT1. IHT的AE不要忘记它！而且可能会有去年带过来的哦！2. 生前转让的生前税计算，抵减nil band 的是：转让当日前7年的CLT的GCT金额！3. 生前转让的死亡税计算，抵减nil band 的是：转让当日前7年的CLT 和要交死亡税的PET，都是GCT金额！可能有tapper relief，CLT，计算死亡税的时候还要减掉交过的生前税。
4. 死亡遗产的遗产税计算，抵减nil band 的是：去世当日前7年的CLT和PET ，都是GCT金额！5. GCT = 转让金额–可以用的抵减（AE等）+ 赠予方交的生前税6. 转让nil band，使用方去世当年的nil band * 配偶去世时未使用完的比例7. 去世的时候residence nil band 只要没有用，都可以转移给配偶。
VAT1. 未来测试是看未来30天的收入，一定要有合理的理由预测才可以，历史测试看的是过去12个月！注意未来测试注册生效日是测试日哦！2. 坏账到期之后六个月计提input 调整回来。
F6 taxation-7
No 27 was in a fit state to let when Peter bought it but he wanted to redecorate the property as he felt this would allow him to achieve a better rental income. Water rates and council tax are paid by the tenants.
Lecture example
Over the last few years Peter has purchased several residential properties in Manchester as 'buy to let„ investments. 5 Whitby Ave is let out furnished at £500 per month. A tenant moved in on 1 March 2012 but left unexpectedly on 1 May 2013 having paid rent only up to 31 December 2012. The tenant left no forwarding address. 17 Bolton Rd has been let furnished to the same tenant for a number of years at £800 per month. A recent purchase, 27 Turner Close, has been let unfurnished since 1 August 2012 at £750 per month.
Before then, it had been empty whilst Peter redecorated it after its purchase in March 2012. Pete's expenses during 2012/13 are: No 5 No 17 No 27 £ £ £ Insurance 250 250 200 Letting agency fees – – 100 Repairs 300 40 – Redecoration – – 500
acca-f6-讲义
课税范围(scope of…)
税基大小的选择
Income arising in the UK Vs. worldwide income
纳税年度(eg,
tax year/ accounting period/ etc)
三大基本要素：征(课)税对象
税目(classification of income)
其他要素: 税收优惠 (exemptions & reliefs)
To minimise tax liabilities
优惠税率
eg,
small profits rate, zero-rated supply, etc
To defer tax liabilities(延期纳税)
eg,
business reliefs
其他要素: 纳税期限/违章处理
纳税期限
申报期限 (due date for filing a tax return)
缴库期限 (due dates for payment of tax)
违章处理 (penalties for non-compliance)
Her
Sources of revenue law
Statue
& case law Refer to textbook
3. Tax avoidance and tax evasion
Tax avoidance (legal)
Any
legal method of reducing your tax burden *Anti avoidance measures
F6.TaxationF6 Taxation 课程简介
F6 Taxation 课程简介
中文名称：英国税制
英文名称：F6 Taxation
开课学院：会计学院
课程代码：02614
学分：4
开课学期：第4学期
预修课程：基础会计
课程类别：专业必修课
内容简介：本课程是会计学专业ACCA方向学生的专业必修课，是获得ACCA 执业资格的重要基础课程。
通过此课程的学习使学生了解英国现行税制主要税种的基本内容和征收管理，掌握主要税种应纳税额的计算方法。
教学内容主要包括：
1、英国公司所得税的基本规定和计算方法；
2、英国个人所得税的基本规定和计算方法；
3、英国增值税的基本规定和计算方法；
4、英国资本利得税的基本规定和计算方法；
5、英国社会保障税的基本规定和计算方法；
6、税收筹划的基本方法和技巧。
ACCA复习资料《F6 税务》专题介绍
ACCA复习资料《F6 税务》专题介绍本文由高顿ACCA整理发布，转载请注明出处税务是指和税收相关的事务。
一般税务的范畴包括：税法的概念、税收的本质、税收的产生、税收的作用。
税收作为经济杠杆之一，具有调节收入分配、促进资源配置、促进经济增长的作用。
学员们在F6的学习中，会接触到比较多的税种和相应的处理方法，但是在了解这些税务处理方法之前，先来和网校一起来了解一下各个税种的含义。
1. 个人所得税(Income tax)个人所得税是调整政府与自然人之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。
个人所得税的纳税义务人，既包括居民纳税义务人，也包括非居民纳税义务人。
居民纳税义务人负有完全纳税的义务;而非居民纳税义务人仅恰恰相反。
但是，学员们需要注意的是，在F6中提到的纳税义务人，包括在个人所得税中的，不仅仅是个人，还包括个体户(Sole trader)和合伙企业(Partnership)这两项，会有些许的规定和中国税法不同。
2. 企业所得税 (Corporation tax)企业所得税是对我国内资企业和经营单位的生产经营所得和其他所得征收的一种税。
包括销售货物所得、提供劳务所得、转让财产所得、股息红利所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。
学员们学要在这里注意的是对于公司来讲，资本利得税是在企业所得税中进行核算的，而对于个人来讲，资本利得税是单独在资本利得税的科目下进行核算的。
3. 遗产税(Inheritance tax)遗产税是一个国家或地区对死者留下的遗产征税。
征收遗产税的初衷，是为了通过对遗产和赠与财产的调节，防止贫富过分悬殊。
遗产税是以被继承人去世后所遗留的财产为征税对象，向遗产的继承人和受遗赠人征收的税。
各国的遗产税计算方式都是不同的，在英国，征税的期限是从去世者去世当天往前数7年，来确定征税的时间。
4. 增值税(Value added tax)增值税是对销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人就其实现的增值额征收的一个税种。
F6 Taxation Chapter3
To employees or Gift Aid Scheme or Customers (3 tests) Non charitable gifts
Deductible or not?(3)
Items
Legal and professional charges
Deductible
Disallowable
When?
It is ownership of an asset on the last day of the accounting period that qualifies it for allowance. It means the allowances are given at the end of the accounting period. The unrelieved expenditure in the pool are brought forward at the beginning of the accounting period---WDV.
How?
On which? When? How much? Special treatment?
Definition of plant and machine
The case said that: The courts’ tell us:
Plant is whatever
apparatus is used by a businessman for carrying on his business,which is kept for permanent employment in his business.
Calculating the allowances
The pool & WDA Balancing charges and allowances Motor cars Short-life assets Long-life assets First year allowances Industrial building allowances
ACCA F6中期复习分享
ACCA F6中期复习分享本文由高顿ACCA整理发布，转载请注明出处未参加过F6考试的学员可以先参考一下历年真题，一共是5道大题，每道大题都是比较明显且独立的知识点，所以在学习和复习税法的过程中，学员们要注意知识点之间的联系和独立性。
F6的考试内容可以分为七大部分，分别是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的考试中，不会牵扯到很多书写的内容，但是每次考试也会有10左右的分数是留给考生们陈述的，而且部分内容也会出自UK tax system，所以，学员们也不要对UK tax system的知识掉以轻心。
在UK tax system的内容中，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这4部分知识。
一. The overall function and purpose of taxation in a modern economy1. Economic factors2. Social factors3. Environmental factors二. Different types of taxes1. Taxes in the UK: Income tax/Corporation tax/Capital gain tax/Inheritance tax (IHT)/Value added tax2. Direct and indirect taxes三. Principal sources of revenue law and practice1. The overall structure of the UK tax system2. Different sources of revenue law: The sources of revenue law are Acts of Parliament, Statutory Instruments and case law3. 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 evasion1. Tax evasion2. Tax avoidance3. The distinction between avoidance and evasion4. 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.更多ACCA资讯请关注高顿ACCA官网：。
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备考知识点F6 Taxation(UK)–税法
本文由高顿ACCA整理发布，转载请注明出处
1. 在计算Capital allowances的时候，如果有Low emission car，就一定要引起注意，因为FYA肯定会出现，但是FYA有一项很特殊，那就是这项allowance不会有按照时间分配的规定。
2. 在计算企业所得税的时候，为了方便考生们的计算和做题的连贯性，建议学员们把以下这个表格背下来：
FY 2011 2012 2013
Rate 26% 24% 23%
Standard fraction 3/200 1/100 3/400
3. 针对于F6的考试来说，文字题占比分数每年都相对来说比较稳定，最多也不会超过15分，而且都相对来说比较简单，所以建议学员们花一些时间在这些文字题上，在考试有
限的时间内，尽量多的拿到相应的分数。
There are three special schemes are included in VAT special schemes:
The cash accounting scheme. The cash accounting scheme enables business to account for VAT on the basis of cash paid and received.
The scheme can only be used by a trader whose taxable turnover (exclusive VAT) for the 12 months starting on their application to join the scheme is no expected to exceed ￡1,350,000.
If the value of taxable supplies exceeds ￡1,600,000 in the 12 months to the end of a VAT period a trader must leave the cash accounting scheme immediately.
4. 如果在考题中同时出现Donations to political parties和Qualifying charitable donations的时候，学员们一定要分清楚这两者在计算时的区别，因为在计算Trading income的时候这两者都需要加上，但是再算最后Taxable total profit的时候，又需要在计算格式中减掉Qualifying charitable donations，总的说Qualifying charitable
donations就是一个先加后减的过程，但是一定要在计算格式中有所体现。
原因是Donations to political parties 是税前不能抵扣的项目，税法不认可，而Qualifying charitable donations 是税法认可的税前抵扣项目，只是需要单独列示。
更多ACCA资讯请关注高顿ACCA官网：。