F6 税法——复习分享

在F6 税法考试中，虽然需要调整的项目的数量比较庞杂，但是也并不是一直没有章法的。在考官文章中，考官就一直在强调在计算的时候，尤其是前两道题，模板很重要。因为阅卷人看F6每张卷子的时间基本在3-4分钟左右，如果结构清晰，即使是计算上出现一些误差也是没有很大关系的。

所以，网校和学员们一起复习一下F6考试中经常出现的结算结构。

1. 个人所得税计算格式                                                         ￡                    ￡

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. 资本减免计算格式

                                                               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