栏目分类
打印
RSSWang Xiaoning/东亚国际讲师、留英硕士、AA国际注册会计师
08年12月AA考试中，她所教授全日制班级创下100%通过奇迹。
Ⅰ.考试目的及范围:
The aim of this paper is to develop knowledge and skills relating to the tax system as applicable to individuals, single panies, and groups of panies.
It focuses on five separate taxes that an aountant would need to have a detailed knowledge of. On pletion of this paper students are expected to be able to explain and pute:
- ine tax liabilities of individuals(IT)；
- rporation tax liabilities of individual panies and groups of panies(CT)；
- chargeable gains arising on panies and individuals(CGT/chargeable gain)；
- national insurance ntributions on employees, employers and the self employed(NIC)；
- value added tax on inrporated and uninrporated businesses(VAT).
Knowledge of tax payers’ obligations and the nsequences of non-pliance is also required.
Ⅱ. 考试形式及题型：
F6 is a three-hour paper-based exam plus 15 minutes’ reading time.
The exam nsists of five pulsory questions; they are predominantly putational, although each question may ntain written elements.
|
Question |
Q1 |
Q2 |
Q3 |
Q4 |
Q5 |
Total |
|
Marks |
55 in total,
with one worth 30 and
the other worth 25 |
20 |
15 |
10 |
100 | |
|
Key
exam areas |
Ine tax (IT) |
rporation tax(CT) |
chargeable gain
个人/公司 |
Any area |
Any area |
|
Value added tax (VAT): 每次考试至少10分VAT题，一般包括在Q1或Q2中, 但也可能有单独一道题专考VAT。
National insurance ntributions(NIC): 作为IT 或CT考题中的一部分进行考核.
Groups and overseas aspects of CT: 只在Q2中出题进行考核,分数不超过该题总分数的三分之一。
Q1和Q2中还可能包括计算chargeable gain的小题。
Ⅲ. FA08 变化：
2009年考试的依据是FA08。与FA07 相比，FA08中对税法规定做了较大修改，参考同学应认真阅读examiner 所写的两篇文章：Finance Act 2008 (student aountant June/July 2008) 和Capital Gains(student aountant February 2009)。
Ⅳ. 考点分析：
Q1 will focus on ine tax.
|
Key areas |
Dec. 07 exam |
June 08 exam |
Dec. 08 exam |
June 09 key areas |
|
1. 计算5种收入 |
|
|
|
|
|
Adjusted Trading profit
-从 profit 开始，根据税法规定，分析P/L a/c, 对应加或应减事项进行调整；
-掌握capital allowances 的计算；
-调整后运用basis period rules 计算assessable profits / allowable loss in a tax year |
1.计算CA on expensive car with private use, GP assets;
2.PPS 的处理方法 |
1. 调整patent royalties, legal fees, gifts, private use of car/ house/telephone, withdrawal of goods for own use
2. CA on expensive car with private use |
|
1. 准确掌握应加应减的调整事项，e.g. fine, excessive salary to family member, legal fees, rent of expensive car, lease premium, donations, subscriptions, private use, etc.
2. CA 的计算要注意long or short period of aount及asset with private use.
3. explain badges of trade |
|
Employment ine
-salary
-bonus
-benefits(exempt,/taxable benefits)
-allowable dctions (e.g. employee’s OPS payment) |
1.计算car benefit;
2.OPS的处理方法 |
1.计算loan benefit, 判断business travel 并计算deficit on mileage allowances; |
1.判断bonus
2.计算 benefits：car & fuel/ acmodation/ mobile/overseas nights |
1. 注意雇员在一个税年内受雇时间长短
2. 掌握各种exempt benefits, 并熟练计算taxable benefits， 如loan,car, fuel, van, private medical insurance, use/ gift of assets, etc.
2. 注意主要的allowable dctions(e.g. AMA),
3. explain employment/self employment |
|
Property ine |
|
|
1. furnished: W & T allowances
2. unfurnished |
1. 注意arual basis
2. 掌握premium on short lease/sub-lease 的计算,wear and tear allowances计算,
3. rent a room relief(4250) |
|
Saving ine
-received gross or , but must be rerded grossed
-some exempt ine |
1. NS&IB interest: received gross;
2.NSC interest: exempt |
1.Interest from joint aount |
|
1. 熟练掌握exempt ine
(e.g. ISA, NSC, etc.)
2.注意有些interest received gross(e.g. gilts),不
可再进行grossed up |
|
Dividends
-rerded gross |
|
|
|
注意exempt dividend(e.g. from ISAs) |
|
2. 计算
从total ine 到 IT payable |
1.PPS: extend basic rate band |
1.Qualifying interest |
|
1. 注意PA/AA的运用
2. Gift aid donation, PPS 的处理 |
|
3. Loss reliefs |
|
|
|
主要trading losses, 可能在Q4 , Q5中出题 |
|
4. tax planning |
|
税务规划：
1. Husband & wife planning
2. Invest in ISAs |
|
|
|
5. Other areas
-IT self assessment
-VAT
-NIC
-chargeable gain
|
1.计算NIC 及 balancing payment
2. Part (b) 10 分: output /input VAT计算; flat rate scheme的条件及计算 |
|
1.计算NIC
class 1 primary & sendary
|
1.NICs for employed or self-employed: 5 types.
2. IT self assessment 中有关报表/付税及违反规定的处罚
3. VAT: input & output VAT计算/cease trading: transfer as going ncern/ VAT deregistration/ return/ serious misdeclaration，cash aounting schemes, etc. |
Q 2 will focus on rporation tax.
|
Key areas |
Dec. 07 exam |
June 08 exam |
Dec. 08 |
June 09 Key areas |
|
1. 计算5种收入 |
|
|
|
|
|
Adjusted trading profits/loss
-从 profit/loss 开始, 按税法规定进行应加应减调整
-注意与IT中调整不同之处 |
1. 调整repairs, entertaining expenses, professional fees, interest,
2. 计算CA on plant and machinery; CA on industrial building |
1.计算CA on industrial buildings;
2. CA on plant and machinery ,
|
1. 调整 adjusted losses
2. 计算CA on plant and machinery; CA on industrial building |
注意与IT不同调整之处：
1. CAP≤12 months. Long PoA: split into 2 CAP.
2. CA putation (changes in FA08)
3. interest;
4. dividend from other UK panies /associates/overseas, etc. |
|
Property business ine |
|
|
|
注意interest on loan与IT中不同 |
|
Interest |
|
1.Non-trading loan interest |
|
1.arual basis |
|
Chargeable gains |
|
|
1.gain given |
1.IA
2. No TR, AE for panies.
3. 注意share的处理方法, |
|
Overseas ine - rerded gross, DTR |
|
|
|
|
|
2.从total profits
到PCTCT到CT payable的计算 |
|
|
|
1. 注意Gift aid donation
2. 注意有short CAP, profits falling into two FYs, associates等情况下如何确定CT rate |
|
3.Group and overseas aspect |
1.75%group relief group |
1.计算gross dividend (WHT UTL) |
|
75% gains group |
|
4.Loss reliefs |
|
|
|
maybe in Q4 Q5, 主要trading loss reliefs, 另外property loss的处理方法与IT中不同 |
|
5.Other
-CT
-VAT
-NIC |
|
1. explain when a/c period starts
2. VAT registration rules,
pre-registration expenses,
VAT invoices |
1. VAT default surcharge
annual aounting scheme
2. CT return, penalty |
1.mpany’s residence
3.CT administration
(e.g. rerd/ payment of tax)
4. VAT(see Q1) |
Q3 will focus on chargeable gains in either a personal or a rporate ntext.
|
Key areas |
Dec. 07 exam |
June 08 exam |
Dec. 08 exam |
June 09 key areas |
|
1. 计算个人CGT
-掌握basic putation 公式
-掌握 special rules: part disposal, chattel, loss/damage, shares, husband & wife
-掌握CGT reliefs: PPR relief, entrepreneurs’ relief, rollover, gift relief, inrporation relief
-Other area
T payable 的计算
|
1. jointly owned properties:
- car(exempt)
- main residence(PPR relief)
2. individual’s disposal:
- special rule: chattel
- gift of shares: valuation rule
- disposal of shares transferred to wife from husband |
1.rollover relief: reinvested in freehold property ;
2.inrporation relief;
3.gift relief;
4.special rule:
destruction / part disposal
5.explain residence, ordinary residence |
|
1. chattel rules
2. share valuation, rights issue; takeover
3. transfer between husband & wife
4. entrepreneurs’ relief: nditions & use
5. gift relief, inrporation relief
6. PPR relief and letting relief
7. rollover relief: reinvested in depreciating asset
8. current year loss, loss b/f
9. other changes introduced in FA 08 |
|
2.计算公司chargeable gain
-掌握 basic putation公式
IA given to the date of disposal;
-掌握 rollover relief for panies |
|
|
1. disposal of freehold building(IA putation)
2. shares (matching rule)
3. shares (reanization)
4. part disposal |
1. 注意 IA 计算
2. group rollover relief (see Q1) |
Q4 and Q 5 will be on any area of the syllabus.
|
Exam areas |
Dec. 07 exam |
June 08 exam |
Dec. 08 exam |
June 09 key areas |
|
Q4 any areas |
IT:
1. advantages of FHL
2. 计算property business profit or loss |
IT
1. rce payment on a/c
2. paper return due date
3. HMRC enquiry date/reason |
IT:
basis period rule:
1. for partnership
2. with change of a/c date
3. with CA putation for
15 months’ period |
1. CT / IT loss reliefs (mainly trading loss)
2. IT: adjusted trading profit/loss(计算CA)
3. separate VAT question(see Q1)
4. tax administration: e.g. date of payment, penalty, etc
|
|
Q5 any areas |
IT:
1.factors influence loss relief;
2. application of loss relief rules |
CT:
1.long period of a/c(15months)：
计算CT liability and due date, including adjusted trading profits, CA, chargeable gains |
IT:
1. tax relief given to personal pension ntributions
|
以上是对F6考试情况的简要分析, 仅供同学们参考。预祝各位同学顺利通过考试。
意见反馈更多关于 东亚国际 的新闻
阅读平台上看视野