ACCA F6 T Taation ACCA复习笔记 15 分析和总结.docxVIP

ACCA F6 TX Taxation (TX) ACCA 复习笔记 15 (TX 完结) ACCA Taxation-United Kingdom - 15 Task 25 Value Added Tax Output VAT – input VAT = VAT Payable 税率 0%也需要写出; 免税行业无法注册 VAT 无法注册→cannot rec over Input VAT Registration and Deregistration #Compulsory Registration 强制注册-Historic Test 在月末看过去最多 12 个月的 Taxable Supplies: =Revenue taxable( 不 含 VAT)=Std Rated + 0% rated If Taxable Supplies ￡85,000 → 强制注册 ①Notify HMRC within next 30 days ②Registe red from the 1st of the month after notifying Example: #Compulsory Registration 强制注册-Future Test 在月初看本月 Taxable Supplies ￡85,000→强制注册 ①Notify HMRC within next 30 days ②Registered from the start of the 30 days’ period *两种都能用时，取两种 test 中的最早注册日期注册#Voluntary Registration (不常考，可能出论述题 ) Advantages: ①Able to reclaim input VAT ②Keep accurate records ③Lends credibility to a business Disadvantages: ①Administrative Expense increase ②Reduce the competitive edge (若顾客未注册 VAT) #Group Registration 集团注册，一张 VAT 申报单Administratively much easier 计算单独公司，内部交易 VAT 要体现出来计算 Group ，不核算内部交易发生的 VAT #Pre-registration Expense : Recovery of input tax ①Fixed asset purchased within 4 years , in use ②Services supplied within 6 months ③Purchases still held in stock at registration date *注意读题： VAT exclusive, inclusive, or VAT #Deregistration 退出注册 ①Business Ceases 结业 must deregistration ②下一年不含 VAT 的收入将低于￡83,000 可以选择退出，非强制 结业资产清算 Sale of non-current asset and Inventory ①On a piecemeal basis 拆开散卖，立刻交 output VAT ②On a going concern basis 整体打包售卖： Tax Return, Tax Period, Tax Point #Tax Returns 可选择上缴周期 Quarterly Returns, Monthly Returns, Annual Returns #Tax Point (Important) Basic tax point : Goods dispatched; Service completed Deposit 定金: Receive date Filling VAT return and pay online by: 1 month+7 days after end of the period ①Default interest: 3.25% *n/12 ②Default surcharge 罚金: If Return 或税晚交， HMRC: surcharge liability notice Surcharge period=12 months 警告期内又犯错： surcharge *前 2 次错误罚金小于 400 不收，第 3 次开始均收取 *警告期内再次犯错，警告期从犯错日延长 12 个月 #Penalty for errors ( 了解即可) Error 大小判断 ErrorH, 在下一张