圖書簡介

    《 ACCA F6 稅務（英國版）》向?qū)W員傳授與稅法系統(tǒng)相關的適用于公司或個人的知識和技能。內(nèi)容包括：英國稅法系統(tǒng)；所得稅負債；公司稅負債；應稅收益；國民保險稅；增值稅；納稅人和/或其代理人的義務。該課本經(jīng)由考官審核，恰到好處地涵蓋整個大綱內(nèi)容，不會超出也不會低于你需要掌握的知識水平。考慮到計算是本課程最重要的方面，所以課本中含有大量的實例和習題。

目錄

Introduction
Helping you to pass - the ONLY F6 Study Text reviewed by the
examiner!
Studying F6
The exam paper
Part A  UK tax system
1  Introduction to the UK tax system
Part B  Income tax and national iurance contributio
2  The computation of taxable income and the income tax liability
3  Employment income
4  Taxable and exempt benefits. The PAYE system
5  Peio
6  Property income
7  Computing trading income
8  Capital allowances
9  Assessable trading income
10  Trading losses
11  Partnehips and limited liability partnehips
12  National iurance contributio
Part C  Chargeable gai for individuals
13  Computing chargeable gai
14  Chattels and the principal private residence exemption
15  Business reliefs
16  Shares and securities
Part D  Tax administration for individuals
17  Self assessment and payment of tax by individuals
Part E  Inheritance tax
18  Inheritance tax: scope and trafe of value
Part F  Corporation tax
19  Computing taxable total profits
20  Computing the corporation tax liability
21  Chargeable gai for companies
22  Losses
23  Groups
24  Oveeas matte for companies
25  Self assessment and payment of tax by companies
Part G  Value added tax
26  An introduction to VAT
27  Further aspects of VAT
Exam question bank
Exam awer bank
Index
Review form

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