F6 税法——大纲变动总结

针对2014年6月份和12月份的考试，我们又一起迎来税法新一轮的改动，现在由正保会计网校带领学员们一起来总结一下税法大纲中的变动。

第一，在F6的新大纲中新增加的内容有以下部分：

1. New part d) on cash basis for small business (and remaining parts renumbered).

2. Part i) ii) expended to include the restriction that can apply on trading losers claimed against income.

3. Change of account date.

4. Loss relief following the incorporation of a business.

5. New part f) on the child benefit tax charge (and remaining part renumbered).

6. Patent box.

7. Overseas aspects of corporation tax and transfer pricing.

8. The exemption for employee shareholders.

9. Incorporation relief.

10. Information powers, pre-return compliance checks and detailed procedures on the carrying out and completion of a compliance check.

第二，在F6的新大纲中删除的内容有以下部分：

1. Part f) ii) and f) iii)on conditions for a change and the computation of profits on a change deleted and part f) i) renumbered as g).

2. Parts d), f) and g) on overseas aspects of corporation tax deleted and part e) moved to section A3.

3. Ordinary residence abolished, and residence covered at B1 a).

第三，在F6的新大纲中有改动的内容有以下部分：

1. Part d) calculation of double tax relief moved from section C.

2. Amended to clarify coverage of the General Anti-Abuse Rule (GAAR).

3. Residence amended to exclude split year treatment.

4. CO2 emission thresholds for capital allowance for motor cars prior to 1 April 2013.

5. Apportionment re the annual investment allowance where period spans 1 January 2013.

6. Amended to clarify personal allowance for people born before 6 April 1948.

学员们一定要注意，由于税法每次改动都会牵扯到具体数字的改动或者百分比的改动。例如，今年的至高适用税率就改为了45%，而去年就是50%，这样的小改动往往是至容易忽略的，但是在倒计时的考试中也往往是至关键的分数，所以，学习和复习中，学员或者考生们都要一起足够的重视。