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備考信息
2014年12月ACCA考試備考已經開始,為了幫助參加2014年12月ACCA考試的學員鞏固知識,提高備考效果,正保會計網校為大家整理了ACCA考試各科目知識點,希望對廣大考生有所幫助!
Relevant taxes
The following taxes are examinable in Paper F6:
Tax | Applies to |
Income tax | Taxable incomes of individuals, including persons deriving their income as profits of trades conducted as unincorporated businesses (i.e. sole proprietorships and partnerships). |
Corporation tax | All types of taxable profits of companies, including capital gains derived from the disposal (i.e. usually a sale) of chargeable assets. |
Tax | Applies to |
Capital gains tax (CGT) | Capital gains of individuals derived from the sale or gift of chargeable assets. |
Inheritance tax (IHT) | Capital transfers by way of gift or as a result of the death of an individual |
Value added tax (VAT) | Taxable supplies of goods and services made in the UK and on importation into the UK by sole proprietorships, partners and companies registered for VAT. |
Tax | Applies to |
National Insurance Contributions (NIC) | The earnings of employees (for Class 1 contributions) and profits of self-employed persons (for Classes 2 and 4 contributions). Where an individual is an employee, his employer is also liable to Class 1 NIC (based on employee earnings) and Class 1A NIC (based on the taxable value of employee benefits in kind). |
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