ACCA F6 知识点总结 2015年.docVIP

Chapter 1 Introduction to the UK tax system 1.HMRC:Her Majesty’s Rvenue and Customs英国税务海关总署 2.factors affect tax policies:①econmic:whole;factors;behavior(donation,investment,saving,build own business,drink,fuel);②social:缩小贫富差距;③environment 3.progressive taxation:income 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 4.direct and indirect(VAT) taxes . 5.treasure(财政局),chancellor of the exchequer,HMRC,Tribunal(first,upper),遵从欧盟规则 6.避收两次税：避收两次;避免歧视;避免逃税漏税 7.tax evasion(illegal) and tax avoidance(legal:abusive arrangement,tax mitigation) 8.出