在F6 税法考试中，虽然需要调整的项目的数量比较庞杂，但是也并不是一直没有章法的。在考官文章中，考官就一直在强调在计算的时候，尤其是前两道题，模板很重要。因为阅卷人看F6每张卷子的时间基本在3-4分钟左右，如果结构清晰，即使是计算上出现一些误差也是没有很大关系的。
所以，网校和学员们一起复习一下F6考试中经常出现的结算结构。
1. 个人所得税计算格式 ￡ ￡
Earned income:
-Profits of an unincorporated trade
Less: Relief for an earlier trading loss X
-Employment income X
-Pensions X
-Rents from furnished holiday accommodation X
Unearned income:
-Dividends on shares (gross) X
-Interest from banks and building society deposit
accounts (gross), corporate loan stocks and X
government bonds
-Rent from property other than furnished holiday X
accommodation
Total income X
Less:
-Qualifying interest paid (X)
Loss relief set off against total income (X)
(X)
Net income X
Less: Personal allowance (X)
Taxable income X
Tax thereon at appropriate rates X
Income tax liability X
Less: Tax collected at source on income (X)
Income tax payable X
2. 资本减免计算格式
8% 18% Short-life Car with Allowances
pool pool pool private use claimed
￡ ￡ ￡ ￡ ￡ ￡
WDV b/f X X
Additions
-8% pool: (less AIA) X X
-Private use car X
-18% pool: (less AIA) X X
-SLA (less AIA) X
Low CO2 car X
X X
Disposals (X) (X)
X X
WDA (8%) (X) X
(18%) (X) (X) X
(8%) (X) (X)
X
Additions
(with 100% FYA)
Very low CO2 cars X
Less: 100% FYA (X) X
0 0
WDV c/f X X X X
Allowances X
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