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及時接收考試資訊及
備考信息
在F6 稅法考試中,雖然需要調(diào)整的項目的數(shù)量比較龐雜,但是也并不是一直沒有章法的。在考官文章中,考官就一直在強調(diào)在計算的時候,尤其是前兩道題,模板很重要。因為閱卷人看F6每張卷子的時間基本在3-4分鐘左右,如果結(jié)構(gòu)清晰,即使是計算上出現(xiàn)一些誤差也是沒有很大關(guān)系的。
所以,網(wǎng)校和學(xué)員們一起復(fù)習(xí)一下F6考試中經(jīng)常出現(xiàn)的結(jié)算結(jié)構(gòu)。
1. 個人所得稅計算格式 £ £
Earned income:
-Profits of an unincorporated trade
Less: Relief for an earlier trading loss X
-Employment income X
-Pensions X
-Rents from furnished holiday accommodation X
Unearned income:
-Dividends on shares (gross) X
-Interest from banks and building society deposit
accounts (gross), corporate loan stocks and X
government bonds
-Rent from property other than furnished holiday X
accommodation
Total income X
Less:
-Qualifying interest paid (X)
Loss relief set off against total income (X)
(X)
Net income X
Less: Personal allowance (X)
Taxable income X
Tax thereon at appropriate rates X
Income tax liability X
Less: Tax collected at source on income (X)
Income tax payable X
2. 資本減免計算格式
8% 18% Short-life Car with Allowances
pool pool pool private use claimed
£ £ £ £ £ £
WDV b/f X X
Additions
-8% pool: (less AIA) X X
-Private use car X
-18% pool: (less AIA) X X
-SLA (less AIA) X
Low CO2 car X
X X
Disposals (X) (X)
X X
WDA (8%) (X) X
(18%) (X) (X) X
(8%) (X) (X)
X
Additions
(with 100% FYA)
Very low CO2 cars X
Less: 100% FYA (X) X
0 0
WDV c/f X X X X
Allowances X
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