ACCAF6知识点总结2015年解决方案.doc

Chapter 1 Introduction to the UK tax system
:Her Majesty’s Rvenue and Customs英国税务海关总署
affect tax policies:①econmic:whole;factors;behavior(donation,investment,saving,build own business,drink,fuel);②social:缩小贫富差距;③environment
taxation:e tax随财富增加税率变高
Regressive taxation:fuel duty随财富减少税率变高
Proportional taxation:财富增加比率不变,是固定数 Ad Valorem:增值税
and indirect(VAT) taxes .
(财政局),chancellor of the exchequer,HMRC,Tribunal(first,upper),遵从欧盟规则
:避收两次;避免歧视;避免逃税漏税
evasion(illegal) and tax avoidance(legal:abusive arrangement,tax mitigation)
:告知;不改的话不予受理;报告单不能透露信息
:限额15000,存款投资股票免税(利息不用交个人所得,资产利得不用交税),亏损不能抵减。
Chapter 2 Introduction to Crporation Tax
pany residence:place of incorporation注册地:①UK;②Overseas(central management in UK)
of account(会计期,可长于/短于12个月) and chargeable accounting period(应税会计期,不能超过12个月,会计期大于12月时拆分)
★ year:FY 2014 01/04/2014-31/03/2015
▲ of corporation putation
FII:免税投资收入:①dividend(另一UK公司,海外公司,pany(<50% share holding);②FII=dividends received from panies/90%
★5.
MR=standard fraction*(upper limit-augmented profit)*TTP/augmented profit
:
①按期间:trading profit,property business e
②按具体发生日期:interest e,chargeable gain,qualifying charitable donation,FII
Capital allowance:计算每一个期间的capital allowance后加总
:按比例:upper limit and lower limit同样按比例减小
8. pany:
>50% share capital,>50% voting rights,>50% profit
Asset on winding up(结束).
注意:Both UK and overseas,panies excluded,
pany 视为整个期间都是associated;
pany dividend is not include FII
Chapter 3 trading profit
▲ for tax adjusted trading profits
★ and non-decuctible(完全,唯一) 两个目的中有一个目的与金融无关,不可扣
①fine罚款(停车除外);②depreciation;
③capital expenditure(性能有提升,不可扣),revenue expenditure(无提升,可扣)
买破房,不翻新无法使用,CE;翻新前也可以使用RE,换烟囱,RE
④lease car(租车):≤130g/km全可扣,>130:15%不可扣
⑤entertain and gift:employee deductible;customer(不可扣,除非:一年一人不超过50磅/不是实务研究代金券/gift有给公司打广告
⑥donation:可扣减三要素:trading purp