BPP Learning Media所著的这本《F6税务(英国版ACCA课本)》向学员传授与税法系统相关的适用于公司或个人的知识和技能。内容包括:英国税法系统;所得税负债;公司税负债;应税收益;国民保险税;增值税;纳税人和/或其代理人的义务。
该课本经由考官审核,恰到好处地涵盖整个大纲内容,不会超出也不会低于你需要掌握的知识水平。考虑到计算是本课程最重要的方面,所以课本中含有大量的实例和习题。
Introduction
Helping you to pass - the ONLY F6 Study Text reviewed by the examiner!
Studying F6
The exam paper
Part A UK tax system
1 Introduction to the UK tax system
Part B Income tax and national insurance contributions
2 The computation of taxable income and the income tax liability
3 Employment income
4 Taxable and exempt benefits. The PAYE system
5 Pensions
6 Property income
7 Computing trading income
8 Capital allowances
9 Assessable trading income
10 Trading losses
11 Partnerships and limited liability partnerships
12 National insurance contributions
Part C Chargeable gains for individuals
13 Computing chargeable gains
14 Chattels and the principal private residence exemption
15 Business reliefs
16 Shares and securities
Part D Tax administration for individuals
17 Self assessment and payment of tax by individuals
Part E Inheritance tax
18 Inheritance tax: scope and transfers of value
Part F Corporation tax
19 Computing taxable total profits
20 Computing the corporation tax liability
21 Chargeable gains for companies
22 Losses
23 Groups
24 Overseas matters for companies
25 Self assessment and payment of tax by companies
Part G Value added tax
26 An introduction to VAT
27 Further aspects of VAT
Exam question bank
Exam answer bank
Index
Review form