出版時間:2012-1 出版社:華中科技大學出版社 作者:BPP Learning Media 頁數(shù):640
內(nèi)容概要
《ACCA P6 高級稅務(英國版)》教你如何應用以前課程中學到的相關(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;稅務對于個人和公司財務管理的重要性;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。
書籍目錄
IntroductionHelping you to pass - the ONLY P6 Study Text reviewed by the examiner!Studying P6Part A Taxation of individuals1 Principles of income tax2 Pe io and other tax efficient investment products3 Property and other investment income4 Employment income5 Employment income: additional aspects6 Trade profits7 Capital allowances8 Trading losses9 Partne hips and limited liability partne hips10 Ove eas aspects of income taxPart B Capital taxes11 Chargeable gai : an outline12 Shares and securities13 Chargeable gai : reliefs14 Chargeable gai : additional aspects15 Self assessment for individuals and partne hips16 An introduction to inheritance tax17 Inheritance tax: valuation, reliefs and the death estate18 Inheritance tax: additional aspects19 Trusts and stamp dutiesPart C Taxation of companies20 Computing taxable total profits21 Chargeable gai for companies22 Computing corporation tax payable23 Administration, winding up, purchase of own shares24 Losses and deficits on non-trading loan relatio hips25 Close companies and investment companies26 Groups and co ortia27 Ove eas aspects of corporate taxPart D Value added tax28 Value added tax 129 Value added tax 2Part E Tax planning and ethics30 Tax planning and ethicsPart F Pe onal and corporate financial management31 Pe onal and corporate financial managementExam question and a wer bankTax tablesIndexReview form and free prize draw
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