ACCA F6 知识点总结 2015年.doc

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.出现违反：告知；不改的话不予受理；报告单不能透露信息 9.ISA：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 1.company residence:place of incorporation注册地:①UK;②Overseas(central management in UK) 2.period 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) ★3.financial year:FY 2014 01/04/2014-31/03/2015 ▲4.proforma of corporation tax computation FII:免税投资收入：①dividend(另一UK公司，海外公司，unconected company(50% share holding)；②FII=dividends received from unconnected companies/90% ★5. MR=standard fraction*(upper limit-augmented profit)*TTP/augmented profit 6.大于12个月的拆分： ①按期间：trading profit,property business income ②按具体发生日期：interest income,chargeable gain,qualifying charitable donation,FII Capital allowance:计算每一个期间的capital allowance后加总 7.小于12个月：按比例：upper limit and lower limit同样按比例减小 8. associatied company: 50% share capital,50% voting rights,50% profit pr net Asset on winding up(结束). 注意dormant companies excluded, 一段时间为associated company 视为整个期间都是associated; Associated company dividend is not include FII Chapter 3 trading profit ▲1.proforma for tax adjusted trading profits ★2.decutible 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