(考)ACCA Paper TX Taxation 税务课本

Part A Introduction Chapter 1 Introduction to the UK tax system 1.1 Function and purpose of tax 1.2 Different types of taxes 1.3 U K tax system 1.4 Different sources of revenue law 1.5 Tax avoidance and tax evasion 1.6 Ethical and professional approach Summary Answers Part B Income tax and national insurance contuibutions Chapter 2 Basic computation of income tax 2.1 Tax year 2.2 UK resident 2.3 Computing taxable income 2.4 Computing income tax liability 2.5 Gift aid donation 2.6 Transferable amount of personaI allowance 2.7 Child benefit income tax charge 2.8 Jointly held property Summary Quickouiz Answers Chapter 3 Employment income and the PAYE system 3.1 Indicator of employment 3.2 ProfOmla of employment income 3.3 Moneta ry earnings 3.4 AUowabte deductions 3.5 TraveI expenses 3.6 Mileage allowances 3.7 The PAYE system Summary Quick Quiz Answers chapter 4 Taxable and exempt bene佻 4.1 General rule 4.2 Vouchers and credit card 4.3 Private use of employer's assets 4.4 Gift of employers assets 4.5 Accommodation 4.6 Accommodation living expenses 4.7 Cars 4.8 Fuel for cars 4.9 Vans and fuel for vans 4.1 0 Beneficial loans 4.1 1 Exempt benefits Summary Quick Quiz Answers Chapter 5 Property income 5.1 Overview 5.2 Proforma 5.3 income from property 5.4 Expenses on property 5.5 Rent a room relief 5.6 Furnished holiday[ettings Summary Quick Quiz Answers Chapter 6 Pensions 6.1 Types of pension schemes 6.2 PPS tax relief 6.3 OPS tax relief 6.4 Tax relievable contribution 6.5 Annual aUowance 6.6 Annual allowance charge 6.7 Pension income …… Part C capital gian tax Part D Tax administration for indiceduals Part E Corporation tax Part F Tax administration for companies Part H Value added rax Rac Rates and Allowance Reference List