F6 Taxation
2016-12-25 11:35:23 0 举报AI智能生成
ACCA F6 部分整理
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大纲/内容
Inheritance tax
Corporation tax
Income tax
Tax payer
Tax period
Income tax calculation-forma
trading profit
一般企业
Adjustment
profit before taxation
Less: income under other schedule（利息等）
Add: Non-deductible expenditure(including depreciation)
expenditure:
deductible
写0 不做处理
描述中带trading, employee
non-deductible
Add
描述中带capital, new, private by(老板私用的费用)
Less: Capital allowance(按税法计提的折旧)
on plant&machinery
main pool
all except 3 other category(Van, lorry, partition well)
short life asset
other asset <=8 yrs life
special rate pool
motor car, co2 >130g/Km
asset >=25 yrs life
aircraft/crane
P&M integral to building
electrical system
water system
ventilation system
lift&escalater
heating system
low emission car
CA
WDA
period of account shorter or longer than 12 months, adjusted by (month proportiton)
AIA
FYA
period of account short or longer than 12 month, not adjust
BC/BA(balancing charge/allowance)
小企业：annual revenue小于等于82,000
cash basis
receipts
Less: expense payment
deductible expenditure: with "trade", "employee"
equipment purchase price
HMRC mileage allowance
0.45*10,000 miles
0.25*exceeding 10.000 miles
accrual basis
revenue(应税收入)
Less: expence(deductible)
deductible expenditure: with "trade", "employee"
capital allowance on equipment and motor car
employment profit
Salary&bonus(bonus is treated as received at the earlier of payment/entitled)
add: benefit
taxable benefit
living accomodation
basic part is the higher of: annual value/rent paid by employer
add: additional part
(cost+subsequent-75,000)*3.00%
上述cost
purchase to provision <=6 yrs
use cost
purchase to provison >6 yrs
use market value when provide
add: Running cost paid by employer fot employee
add: 20% of furniture cost
mileage allowance
Employer 实际补贴
less: HMRC(business miles)
to temporary workplace
taxable benefit on mileage allowance
to visit clients
use and gift of asset
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car&fuel
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interest from cheap loan
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exempt benefit
看到知道免税即可
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less: allowance expense
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less: employment income
property business profit
rent
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premium
一些细节
property business loss
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joint owned by a married couple or civil partner
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rent a room relief
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Furnished holiday lettin
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interest
dividend
Income tax calculation-tax rate
Capital gains tax
VAT
=trading profit
newly acquired
motor car
<=75g/km
low emisson car
100% FYA
75<co2<=130g/km
main pool
18%WDA
>130g/km
special rate pool
8%WDA
other asset
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still in use
main pool
WDA at 18%(余额不足 1000-WDA at 100%)
short life asset
WDA at 18%
special rate pool
WDA at 8%
low emission car
no(账面余额为0)
disposal
余额=x0=lower of disposal value/original coast
not lease to trade
main pool/SRP: x0结转下期
SLA/asset with private use: BC/BA
last period of account
x0=BC(-)/BA(+)
taxable benefit on living accomodation
less: rent or contribution paid by employee to employer
Payable
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