acca-6-讲义.ppt

Paper F6 Taxation (UK);Introduction;税收基础理论 ;税收的主要职能;税收的主要职能;税收的主要职能;2.税收的基本原则;3.税制的构成要素;纳税主体(Vs. 征税主体) 纳税义务人 扣缴义务人 负税人 *纳税义务人与扣缴义务人不一致时——从源扣缴 *纳税义务人与实际负税人不一致时——税负转嫁;三大基本要素：征(课)税对象;三大基本要素：征(课)税对象;三大基本要素：征(课)税对象;三大基本要素：税率(tax rates);Checklist ;其他要素: 税收优惠 (exemptions reliefs);其他要素: 税收优惠 (exemptions reliefs);其他要素: 纳税期限/违章处理 ;4. 税收的分类（1）;4. *税收的分类（2）;Part A. Introduction to the UK tax system;1.Main taxes in the UK;2. Principal sources of revenue law and practice;3. Tax avoidance and tax evasion;3. Tax avoidance and tax evasion;Checklist;Course outline;Learning outcomes;Learning program;Assignment list (9/14);Part B. Income tax liabilities NICs;B1. Outline of income tax;1. The scope of income tax;*Five UK ties;The scope of income tax ;2. Computing taxable income;Proforma of an income tax computation;2.1 Various types of income;2.1 Various types of income ;2.1 *Various types of income;2.2 Personal allowance (PA) ;2.2 *Personal allowance (PA);2.3 *Deductible Interest;EX. Computing taxable income; Mr. Jules : Income Tax Computation: 2013/14 NSI SI DI Total ￡ ￡ ￡ ￡ Employment income 20,000 Trading profits 34,400 BSI (3,000×100/80) 3,750 Dividends (6,300×100/90) 7,000 Total income 54,400 Less: Interest paid (2,000) . Net income 52,400 3,750 7,000 55,545 Less: PA (x) Taxable income x 3,75