ACCA《稅務》知識點：Relevant taxes

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來源: 正保會計網校編輯： 2014/07/21 16:11:45　字體：大小

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　　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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