圖書簡介

    《ACCA P6 高級稅務(wù)（英國版）》教你如何應(yīng)用以前課程中學(xué)到的相關(guān)知識和技能，以評估主要稅種對于個人和組織的財務(wù)決策施加的影響。我們的課本注重大綱中最重要的方面，包括：了解并理解英國稅法體系；稅務(wù)對于個人和公司財務(wù)管理的重要性；相關(guān)稅種的影響；納稅籌劃方法；與客戶、皇家稅務(wù)與海關(guān)總署和其他專業(yè)人士的溝通。課本經(jīng)由考官審核，以合適的水平涵蓋整個大綱內(nèi)容。課本末尾用整章的篇幅探討了納稅籌劃和職業(yè)道德，這一章的目的是在你獲取的知識和將知識應(yīng)用到此類問題之間搭建橋梁。題庫和答案庫對于培養(yǎng)你的知識應(yīng)用技巧來說也是至關(guān)重要的。P6的測驗卷也包含在課本末尾處，你可以借此熟悉正式考試中的題型。

目錄

Introduction
Helping you to pass - the ONLY P6 Study Text reviewed by the examiner！
Studying P6
Part A Taxation of individuals
1  Principles of income tax
2  Pe io  and other tax efficient investment products
3  Property and other investment income
4  Employment income
5  Employment income： additional aspects
6  Trade profits
7  Capital allowances
8  Trading losses
9  Partne hips and limited liability partne hips
10  Ove eas aspects of income tax

Part B Capital taxes
11  Chargeable gai ： an outline
12  Shares and securities
13  Chargeable gai ： reliefs
14  Chargeable gai ： additional aspects
15  Self assessment for individuals and partne hips
16  An introduction to inheritance tax
17  Inheritance tax： valuation， reliefs and the death estate
18  Inheritance tax： additional aspects
19  Trusts and stamp duties

Part C Taxation of companies
20  Computing taxable total profits
21  Chargeable gai  for companies
22  Computing corporation tax payable
23  Administration， winding up， purchase of own shares
24  Losses and deficits on non-trading loan relatio hips
25  Close companies and investment companies
26  Groups and co ortia
27  Ove eas aspects of corporate tax

Part D Value added tax
28  Value added tax 1
29  Value added tax 2

Part E Tax planning and ethics
30  Tax planning and ethics
Part F Pe onal and corporate financial management
31  Pe onal and corporate financial management
Exam question and a wer bank
Tax tables
Index
Review form and free prize draw

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