ACCA考试科目F6,考试冲刺,5大税种,全面掌握!中国ACCA考试网
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本期是特别的一期,有高顿教育研究院的5位老师联合为大家推出ACCA考试科目F6的冲刺内容,全方位的覆盖了ACCA考试科目F6所涉及到的5大税种中的重要考点,还在等什么,赶快看起来吧!ACCA题库,戳:ACCA题库【手机可刷+全球题库】(按照知识点进行分类配题,有知识点没有搞懂,无法解锁,直至掌握,目前阶段免费)

企业所得税

嗨,大家好,在冲刺的季节里我们又见面了。今天我们来一起回忆一下企税中的重要知识点。

企业所得税在ACCA考试科目F6 Taxation(UK)的考试中至关重要,我们知道,这部分知识点所占的分数可以达到30%左右。

我们应该如何复习企业所得税?

首先,我们应当消除恐惧心理:企业所得税虽然重要,但由于其中涉及到许多与个人所得税、资本利得税重复的部分,所以其难度并没有很大。

只要大家能够掌握个税中计算Trading income的内容和CGT中的一些基础计算内容,那么企业所得税的学习会轻松很多。对于这两点有疑问的同学也可以翻阅我们之前发布的冲刺文章,里面对于trading的介绍和总结相信能够帮助到大家。

那么,除了这些相同之处以外,企业所得税中有哪些值得关注的不同之处呢? 

Indexation allowance (IA)

什么是IA?

  • IA是HMRC针对通货膨胀的影响所给出的一种税收减免政策。

  • 我们通过一个例子来认识一下IA:20年前,我在上海市买了一套房子,它的价格为100万;20年后,我在上海市以300万的价格,将该房产出售。请问,我赚了多少钱?要交多少的税?

  • 很多同学会说,300万-100万=200万,当然是赚了200万了,按照资本利得税的税率交税啊,其实不然。20年前,我们手里有10块钱,可以到小卖部买一大堆零食;20年后,我们有10块钱,到超市里好像什么都买不了。这并不是因为超市安装了摄像头,而是因为物价水平确实上涨了,货币的购买力下降了。

  • 所以,在这种情况下,我们直接用300万-100万=200万当做我们的资本利得就不合适了,因为20年前的100万要比今天的100万值钱多了,如果按照200万交税,相当于我们实际多算了利得,多交了税。

  • 那么,英明神武的HMRC考虑到了这一点,便给了纳税人一个税收减免政策,来抵消掉过去和现在由于通货膨胀引起的货币价值差异,这便是IA。我们可以在计算企业所得税中的资本利得部分之时,减掉这个IA,使我们的最终应税利得数字更加真实,准确。

  • 那么,IA是如何计算的呢?由于IA是因通货膨胀而存在的,那么计算之时就要考虑到物价指数,这里我们选用的物价指数是RPI(零售物价指数),计算公式如下:

  • 在计算中,indexation factor 要保留3位小数,而ACCA考试科目F6中的其他计算结果,只需要四舍五入到整数英镑即可。

  • 那么,我们在考试时应当注意哪些关于IA的问题呢?

  • 在计算企业所得税中的资本利得部分时,只要成本发生时间与出售时间存在不同的RPI,我们就要提高警惕,考虑应当计算IA以消除该通货膨胀影响;

  • 成本(allowable costs)一般包括:采购成本,增加成本和采购附带成本。这几个成本的发生时间可能不同,因此要分别对应各自时间的RPI;

  • 在处置股票时,我们可能需要写出对应的share pool(FA85 Pool)以确定某些股票的单位成本和总成本。在此过程中,我们依然需要计算IA,并用IA计算出share pool的indexed cost。这个计算有两点需要大家注意:第一,indexation factor无需保留三位小数,直接保留分数;第二,每当发生时间变动之时(例如购入了新股票,处置了部分股票),都是计算一个新的IA和新的IC之时。

  • 处于Capital gain group中的公司发生实际转让时,按照’no gain no lossbasis’处理,转出公司的Deemed proceeds=allowable cost+IA. 在这里,我们是已知allowable cost,计算出IA,然后得出deemed proceeds的数字的,最终处置结果为gain=0.

 

Terminal loss relief

  • 什么是terminal loss relief?企业在关门歇业之时产生了亏损,此时可以享受一种特别的抵税政策,便是terminal loss relief。

  • 怎么用?最后12个月产生的亏损,先使用current year relief,如有剩余,可以抵扣最后产生loss期间之前的36个月(3 accountingperiods)的TTP before QCD.

  • 这里有几点需要我们注意:
     

与个税中的terminal loss relief的区别

1、个税无需先行抵扣当年的总收入;

2、个税抵扣倒数第二个税务年度开始3个年度的trading profit,而非total profit.

3、个税中涉及到了overlap profit,企税中无。

 

其他需要注意的方面

1、最后产生loss的accounting period 可能并非刚好12个月。若不是,我们选取最后12个月内的loss,从该亏损对应期间的开始向前抵扣36个月的收入;

2、被抵扣的36个月的期间可能并非3个accounting period,那么我们需要将某些部分落在36个月之内的accounting period的profit进行time apportion.

企税中除了以上2点之外,还有许多值得我们留意的考点,例如investment income的计算,group的判定标准,large company的定义以及缴税方式等,由于难度不大,篇幅有限,我们不一一说明,希望大家自行复习查看。

最后,Karl老师祝愿大家在12月的ACCA考试科目F6考试中取得理想的成绩!每个考季,高顿学子总能创造奇迹,下个大陆第一会是你么?  
 

增值税

2017年12月考试分析-VAT

根据ACCA考试科目F6历年考试,每次ACCA考试科目F6全球统考考试中有至少10分题是有关VAT的知识点,那么将VAT重要知识点总结如下:

1.  Output VATand input VAT

1) Computationof VAT

应按照不含税净价乘以税率计算,计算公式如下:

With a standard rate of 20%:

VAT=VAT exclusive amount ×20% ,or

VAT= VAT inclusive amount ×1/6

 

2)   output VAT :

① Output VAT is charged on the actual amount received wherea discount is offered for prompt payment. The supplier thereforehas to either provide details of the potential discount on the sales invoice,or to issue a subsequent credit note for the discount.

按照实际从客户那儿收到的钱计算output VAT.

② Output VAT is charged on the cost of the goods where goods aretaken from a business for non-business purposes.

按照goods的实际成本计算outputVAT,相当于一个taxable supply.

③ VAT is not charged if the car is subsequently sold, If VAT isnot recoverable on a car because it is not used wholly for businesspurposes(the following)

如果购买的小汽车有私用部分,那么卖出去时无需计算output VAT.
 

3)   input VATrecovery:

① Business entertaining to UK customer: no recovery

招待英国客户产生的娱乐费用相应的inputVAT 不可抵扣

②Motor car, if any private use, no recovery

如果购买的小汽车有私用部分,则全部input VAT 不可抵扣

③Bad debt expense (impairment loss): to claim refund of outputVAT must meet both the following conditions

a.  Due date ≥6 months

b.   Written off

只有货款超过6months 并且已经从账面冲减掉的货款产生的output VAT可以向税务局申请退税,作为input抵扣

④Motor expenses

♣  Repairs to motor car, if any business use, full recovery 

只要车有公用的部分,则产生的修理费用相关的total input VAT全部可抵扣。

♣  private fuel:if a business provides fuel to its employees forprivate use, A business can claim input tax on all fuel purchased and chargeoutput tax based either on:

a.  Amountreimbursed if employee reimburses the full cost for fuel for private journeys.

b. Scalecharge which reflects the deemed output in respect of private use. The fuelscale charge is based on the CO2 emissions of the car (given in exam).

如果企业购入的车既用于公用有有私用,那么所有私用公用的油费进项税都可以抵,然后按照向员工收取私用部分油钱,或者按照scale charge(视为向员工收取油钱),计算销项税。

⑤Pre-registration expenses (注册成为增值税纳税人之前买入的商品和服务的进项税):

Input tax on (a), (b) and(c) is recoverable in the first return period:

a.   Fixedassets bought four years prior to registration but in use post registration.

在注册前四年购买在注册日后仍然在使用的固定资产

b.   Servicessupplied within the 6 months prior to registration.

在注册前6个月购买的服务

c.    Purchasesstill held in stock at date of registration.

采购的存货,在注册日仍然存在于企业(没有被完全消耗掉或卖掉)

⑥ Other inputs: Only input tax on business use can be recovered.

只有用于business part 产生的input VAT才能抵减

 

The example 1 as follows

Gwen is in the process of completingher VAT return for the quarter ended 31 March 2017. The followinginformationis available:

Cash sales amounted to £50,400, ofwhich £46,200 was in respect of standard rated sales and £4,200 was in respectofzero-ratedsales. All of these sales were to non-VAT registered customers.

Sales invoices totalling £128,000were issued in respect of credit sales to VAT registered customers. These saleswereall standardrated, and none of these customers were offered a discount for prompt payment.

On 20 February 2017, a credit salesinvoice for £7,400 was issued in respect of a standard rated supply to a VATregisteredcustomer. To encourage this previously late paying customer to pay promptly,Gwen offered a 10% discountfor payment within 14 days of the date of the sales invoice.The customer paid within the 14-day period.

Standard rated materials amounted to£32,400, of which £600 were taken by Gwen for her personal use.

Standard rated expenses amounted to£24,800. This includes £1,200 for entertaining UK customers.

On 15 March 2017, Gwen sold a motorcar for £9,600, and purchased a new motor car at a cost of £16,800. Both motorcars wereused for business and private mileage, but no fuel was provided for privatemileage. These figures areinclusive of VAT where applicable.

On 28 March 2017, Gwen sold machineryfor £3,600, and purchased new machinery at a cost of £21,600. She paid forthe newmachinery on this date, but did not take delivery or receive an invoice until 6April 2016. These figures areinclusive of VAT where applicable.

On 31 March 2017, Gwen wrote offimpairment losses in respect of three invoices which were due for payment on 15August 2016,15 September 2016 and 15 October 2016 respectively. The amount of output VAToriginally paid in respectof each invoice was £340.

During the quarter ended 31 March2017, £600 was spent on mobile telephone calls, of which 40% relates to privatecalls.

Unless stated otherwise all of theabove figures are exclusive of VAT.
 

The example 2 as follows 

The example 3 as follows

InputVAT recovery:

Stock

– still held at date ofregistration   

13,800 x 20%        2,760

Advertising services

-withinthe 6 months prior to registration

(2,600 + 3,000 + 3,600) x20%     1,840 

Non-current assets

– inuse post registration 

 

2. Registration

增值税注册登记

1)   Compulsory registration(强制注册)

① Historical test: at the end of any month taxable supplies(excluding VAT) over the previous 12 months have exceeded £83,000,

(Taxablesupplies are the total of standard rated supplies and zero rated supplies, butnot exempt supplies.)

如果截止某一个会计期末之前的12个月的应税收入总额(不含增值税)超过£83,000,则必须去注册。

a.   The notification to HMRC must be made within 30 days of the end of the month inwhich the £83,000 is exceeded.

通知日:在满足条件的那一个月的下个月的30天之内

b.   The registration effect will start from the next month following the notification,or an earlier date if HMRC and the trader agree.

注册生效日:在通知那个月的下个月月初

② Future test: In the next 30 days, taxable supplies (excludingVAT) are expected to exceed £83,000.

有充足证据表明,未来30天,应税收入超过83,000,应该去注册;

a.  Thenotification to HMRC must be made by the end of the 30 days period in which the£83,000 is exceeded.

通知日:在预测后的未来30天内

b.   Theregistration effect will start from the beginning of that 30 day period.

注册生效日:合理预测日

 

The example 4 as follows

 Answer:

♣ Liability to compulsory VAT registration: on 28 February 2017when taxable supplies will amount to £84,400 (3,300 + 5,700 + 2,700 + 4,100+4,100 + 5,600 + 4,300 + 12,100 + 7,600 + 8,500 + 9,700 + 16,700)

♣ Notification date: by 30 March 2017, being 30 days after the endof the period.

♣  Registration date: registered from 1 April 2017 or from anagreed earlier date.

 

2)   Voluntaryregistration(主动申请注册)

A personmaking taxable supplies which do not exceed the registration threshold may nonethelessregister for VAT voluntarily.

① Advantages

a. Able toreclaim input VAT 可以有进项税抵扣

b. Imposesdiscipline on the business to keep accurate records  加强企业的管理

c. Lendscredibility to a business 增强信誉

②  Disadvantages

a. Adds toadministrative costs管理成本增加,开票机器等等需要成本

b.  Reduces thecompetitive edge and deters business if the customers are not VAT registered

降低了竞争优势,因为如果客户不是增值税纳税人,那么你卖给客户时收取的销项税对于客户就是进项税,而他无法抵扣,对于客户来说,只能计入产品成本,产品没有价格优势,削弱竞争力

 

3) Groupregistration: VAT groups (集团整体申报纳税)

① Companies under common control can elect for a group VATregistration, providing each company must be resident in the UK.

② A VAT group is treated as if it is a single company for thepurposes of VAT.

③Effect of group registration

a.   Allows group companies to nominate one company in the group to prepare one VAT returnfor the companies in the group (the 'representative member'.)

派一个代表来交税,递交一份总的报表,简化增值税申报缴纳的过程

b.  Intra-grouptransactions are disregarded for VAT purposes

集团内部交易不用考虑进项销项

c. Administratively much easier.

管理方便(VAT只需要集团核算,集团申报,管理成本大大降低)

d. All membersof group registration are jointly and severally liable for VAT liability.

集团所有公司要共同为VAT负责任(代理人只是一个代表,实际负债人还是集团内部所有公司)

 

3.  Deregistration

增值税纳税人身份注销

1)   Compulsory- If the business ceases to make taxable supplies it must deregister. 停业必须注销

2)  Voluntary -If a trader expects the value of VAT exclusive taxable supplies in the nextyear will not exceed £81,000, the business may deregister.

预测未来一年的应税收入不超过£81,000,则需主动申请注销

 

4. Tax point

增值税纳税义务发生的时间点

The tax point is the deemed date of supply. It determines the VAT period in which a VAT should be accounted for.

1)  The basictax point

Basictax point is when goods are made available, or when services completed.

商品提供服务完成,真实发生销售的这一天,则是basic.

2)   The actualtax point

① If VAT invoice is issued or payment received before basic taxpoint, the earlier date becomes the actual tax point.

增值税发票开票日或者有款项收到,早于basic,则3个日期中最早日期为真实纳税义务日

② If the earlier date rule does not apply and the invoice isissued within 14 days after the basic tax point, the invoice date becomes theactual tax point.

第①种情况不适用且在basic之后14天内开票,则开票日为真实纳税义务日

The example 5 as follows

Denzilis a self-employed printer who makes standard rated supplies. For a typicalprinting contract he receives a 10% deposit at the time that the customer makesthe order. The order normally takes 14 days to complete, and Denzil issues thesales invoice three to five days after completion. Some customers payimmediately upon receiving the sales invoice, but many do not pay for up to twomonths.

Actual(1):The tax point for each 10% deposit is the date that it is received.

Actual(2):The invoice date is the tax point for the balance of the contract priceas invoices are issued within 14 days of the basic tax point (the date ofcompletion).

 

5.  VAT Invoices

增值税发票必须包含的内容

1)  VAT invoicemust show:

2)  Supplier's name, address and registration number

3)  Date ofissue, the tax point and invoice number

4)  Name andaddress of customer

5)  Description of transaction

6)  Rate ofcash discount

7)  Rate of VAT

8)  VAT –exclusive amount

9)  Amount ofVAT

 

6.  VAT return

增值税纳税申报单

1)   VAT periodis the period covered by a VAT return.

① One quarter – usually (i.e. ending March, June, September,December)

一般一个季度交一次(税单和增值税一起交)

2)   Filing andpayment

① All businesses must file VAT returns online and make paymentselectronically

② Deadline is one months plus seven days after the end ofthe VAT period. (i.e. for the quarter ended 31 March 2016, VAT return andpayment due is 7 May 2016)

税单和增值税上交日截止下下个月的7号.

 

7.  Defaultsurcharge

1)   Default(拖欠)

Adefault occurs if taxable person submits a late return, or submits a return ontime but makes late payment of the VAT due.

指税单或增值税晚交

① Written notification of a default (surcharge liability notice)will be given to a taxpayer after the first default (i.e. first latepayment/return).

② The surcharge period is from the date of the  notice to the anniversary of the end of the VAT period to which the defaultrelates.

警告期:从税务局通知罚款到税单期末的下一年为止

③ If a further default occurs during the surcharge period, twoconsequences:

如果在警告期内出现了第二次拖欠,有如下两个影响:

a.   the original surcharge period will be extended to the anniversary of the new default.

警告期延长:原有警告期延展至第二个拖欠税单期末的下一年为止

b.  if thedefault involves the late payment of VAT, surcharge penalty will becharged.

并且如果第二次拖欠涉及有增值税金的拖欠,则需上交相应的罚金

 

2)  Defaultsurcharge(增值税拖欠罚金)

Adefault surcharge is applied if there is a default on payment during a defaultperiod  

Note:

①警告期的第1次拖欠,(实际应该是第二次拖欠了),本期应交增值税罚金为2%,以此类推.

②警告期内的前两次,如果没超过400,不用交

③从第三次开始一定要交,而且最少也要交30

The example 6 as follows

The 1st default:The late submission of the VAT return for thequarter ended 30 September 2015 will have resulted in HMRC issuing a surchargeliability notice specifying a surcharge period running to 30 September2016.

♣  The 2nd default:

a.  The late payment of VAT forthe quarter ended 31 December 2015 will result in a surcharge of £572 (28,600 x2%).

b. The surcharge period willhave been extended to 31 December 2016.

♣   The 3rd default:

The late submission of the VAT return for the quarter ended 31March 2017 will therefore only result in a surcharge liability notice(specifying a surcharge period running to 31 March 2018)

8.   Penaltiesfor errors in a VAT return

1)   Penaltiesfor errors

Thecommon penalty regime for making errors in tax returns discussed also appliesto VAT returns. (same as for IT and CT)

2)   Voluntarilydisclosed by trader

Errorscan be corrected on the next return, when NET errors on a VAT return notexceeding the greater of:

① £10,000

② 1% × turnover for return period (upper limit £50,000)

错误如果较小,当期纳税申报表可以不改,下一期再修改

3)    Defaultinterest (when there is an error)

Defaultinterest is charged on unpaid VAT if HMRC raise an assessment of VAT or thetrader makes a voluntary payment before the assessment is raised.

 

9. Imports,exports,

acquisitions and dispatches

 

1)   Imports

① exports

Note:

a. 英国将产品销售给国外(欧盟以外)

b. 视为销售零税率商品,意味着企业销项为零,有进项,可以去退税。

 

② exports

 

Note:

c. 英国从国外进口(欧盟以外)

a.  税务局在海关先暂扣商品,等着你先付进项税再放行商品

b.  付掉的进项要在下一个纳税期间才能给你抵扣

 

2)  acquisitionsand dispatches

 ① Dispatches

Note:

a.  英国企业把商品卖给欧盟内部国家的公司,叫做dispatch

b.  如果英国销售商有对方的增值税编号,零税率,可以退税

c.  没有对方编号,说明对方可能不是增值税纳税人,按照当地的增值税交税

 

② acquisitions

Note:

a. 英国公司向欧盟内部国家的公司购买

b.  在买入的时候要计提一个销项税,同时它本身又有一个进项税,中和,效果是不用交税也不能抵扣进项税、

ACCA题库,戳:ACCA题库【手机可刷+全球题库】(按照知识点进行分类配题,有知识点没有搞懂,无法解锁,直至掌握,目前阶段免费)

 

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