主要內容
A.Explain the operation and scope of the tax systemand the obligations of tax payers and/or their agents and the implications of non-compliance解釋稅務制度的運作和納稅范圍，以及納稅人和其代理人的義務，以及不遵守稅法時應承擔的責任
B.Explain and compute the income tax liabilities ofindividuals and the effect of national insurance contributions(NIC)onemployees,employers and the self-employed理解并計算個人所得稅及國民保險(NIC)對雇員、雇主和自我雇傭者的影響
C.Explain and compute the chargeable gains arising onindividuals理解并計算個人應納資本利得稅
D.Explain and compute the inheritance tax liabilitiesof individuals理解并計算個人的遺產稅
E.Explain and compute the corporation tax liabilitiesof individual companies and groups of companies理解并計算單個公司及集團公司的企業所得稅
F.Explain and compute the effects of value added taxon incorporated and unincorporated businesses解釋并計算增值稅對公司和非公司業務的影響
The syllabus大綱
A.The UK tax system and its administration英國的稅收制度及其稅務管理
1.The overall function and purpose of taxation in amodern economy稅收在現代經濟中的功能和目的
2.Principal sources of revenue law and practice稅收法和慣例的主要來源
3.The systems for self-assessment and the making ofreturns自我報稅和納稅申報表系統
4.The time limits for the submission of information,claims and payment of tax,including payments on account提交資料、申報及繳付稅款(包括分期付款)的時限
5.The procedures relating to compliance checks,appeals and disputes合規性檢查、上訴和爭議的有關程序
6.Penalties for non-compliance違反稅法的處罰規則
B.Income tax and NIC liabilities所得稅和國民保險
1.The scope of income tax所得稅的征收范圍
2.Income from employment就業收入
3.Income from self-employment個體經營收入
4.Property and investment income投資性房產收入及其他投資收入
5.The comprehensive computation of taxable income andincome tax liability employed and self-employed persons綜合計算員工及自雇人士的應納稅額
6.The use of exemptions and reliefs in deferring andminimising income tax liabilities利用減免規則來推遲和減少所得稅額
C.Chargeable gains for individuals個人應納資本利得稅
1.The scope of the taxation of capital gains資本利得的征稅范圍
2.The basic principles of computing gains and losses計算利得和損失的基本原理
3.Gains and losses on the disposal of movable andimmovable property動產和不動產處置的利得和損失
4.Gains and losses on the disposal of shares andsecurities股票和證券買賣的利得和損失
5.The computation of capital gains tax資本利得稅的計算
6.The use of exemptions and reliefs in deferring andminimising tax iabilities arising on the disposal of capital assets利用減免規則來推遲和減少因處置資本資產而產生的稅務負擔
D.Inheritance tax遺產稅
1.The basic principles of computing transfers ofvalue計算價值轉移的基本原則
2.The liabilities arising on chargeable lifetimetransfers and on the death of an individual因生前資產轉移和身故后留下遺產所引發的遺產稅
3.The use of exemptions in deferring and minimisinginheritance tax liabilities利用免稅來推遲和減少遺產稅
4.Payment of inheritance tax繳納遺產稅
E.Corporation tax liabilities企業所得稅
1.The scope of corporation tax企業所得稅的征收范圍
2.Taxable total profits應納稅總利潤
3.Chargeable gains for companies企業的應稅收益
4.The comprehensive computation of corporation taxliability企業所得稅綜合計算
5.The effect of a group corporate structure forcorporation tax purposes集團結構對企業所得稅的影響
6.The use of exemptions and reliefs in deferring andminimising corporation tax liabilities利用減免規則來推遲納稅和減少公司的稅務
F.Value added tax(VAT)增值稅(VAT)
1.The VAT registration requirements增值稅注冊要求
2.The computation of VAT liabilities增值稅的計算
3.The effect of special schemes特殊方案的影響
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ACCA考試指南
發布時間：2019-08-15
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