F6 税法 预习篇

F6在ACCA的学习中是相对来说比较独立的一门课程，所以学员们在刚开始的学习中可能会遇到一些阻碍，因为第一次接触英国的税法会对其中的大部分知识都比较陌生。所以网校在这里建议学员们在学之前先对大纲的内容有一个大致的了解，然后带着这样框架性的了解去补充其中的内容，让自己的框架逐渐“丰满”起来，倒计时达到框架也紧实，知识也了解的程度。下面，网校就为学员们列举本期ACCA要求F6的考生都需要掌握哪些方面的知识。

一. The UK tax system

1. The overall function and purpose of taxation in a modern economy;

2. Different types of taxes;

3. Principal sources of revenue law and practice;

4. Tax avoidance and tax evasion。

二. Income tax liabilities

1. The scope of income tax；

2. Income from employment；

3. Income from self-employment；

4. Property and investment income；

5. The comprehensive computation of taxable income and income tax liability；

6. The use of exemptions and reliefs in deferring and minimizing income tax liabilities。

三. Corporation tax liabilities

1. The scope of corporation tax；

2. Taxable total profits；

3. The comprehensive computation of corporation tax liability；

4. The effect of a group corporate structure for corporation tax purposes；

5. The use of exemptions and reliefs in deferring and minimizing corporation tax liabilities。

四. Chargeable gains

1. The scope of the taxation of capital gains；

2. The basic principles of computing gains and losses；

3. Gains and losses on the disposal of movable and immovable property；

4. Gains and losses on the disposal of shares and securities；

5. The computation of capital gains tax payable by individuals；

6. The use of exemptions and reliefs in deferring and minimizing tax liabilities arising on the disposal of capital assets。

五. Inheritance tax

1. The scope of inheritance tax；

2. The basic principles of computing transfers of value；

3. The liabilities arising on chargeable lifetime transfers and on the death of an individual；

4. The use of exemptions in deferring and minimizing inheritance tax liabilities；

5. Payment of inheritance tax。

六. National insurance contributions

1. The scope of national insurance；

2. Class 1 and Class 1A contributions for employed persons；

3. Class 2 and Class 4 contributions for self-employed persons。

七. Valued added tax

1. The scope of value added tax (VAT)；

2. The VAT registration requirements；

3. The computation of VAT liabilities；

4. The effect of special schemes。

八. The obligations of taxpayers and/or their agents

1. The systems for self-assessment and the making of returns；

2. The time limits for the submission of information, claims and payment of tax, including payments on account；

3. The procedures relating to compliance checks, appeals and disputes；

4. Penalties for non-compliance。