F6考官文章
  The aim of the paper is to ensure that candidates have an understanding of the tax system, and a knowledge of income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax and value added tax. The syllabus covers virtually everything dealt with in Paper FTX, the Foundations in Taxation paper as well as some new topics introduced at the Paper F6 level. The paper provides a solid basis for those candidates who wish to progress to Paper P6 (UK), Advanced Taxation.
  The paper consists of two sections, with all questions within each section being compulsory.
  SECTION A *9部分
  Section A will be comprised of 15 multiple-choice questions worth two marks each. The questions could be on any area of the syllabus, and will be a mix of computational and narrative.
  *9部分由15道选择题组成,每题2分。考察内容涵括考纲中的所有内容,包括计算题与文字叙述题。
  SECTION B 第二部分
  Section B will be comprised of four 10-mark questions and two 15-mark questions.
  第二部分包括四道10分的题目和两道15分的题目。
  The four 10-mark questions could be on any area of the syllabus. Given that Section A is the same, this means that it is very important for students to study the whole of the syllabus.
  四道10分的题目考察内容涵括考纲中的所有内容。
  The two 15-mark questions will focus on income tax (syllabus area B) and corporation tax (syllabus area E).
  两道15分的题目重点考察个人所得税和公司所得税。
  Questions in Section B will be predominantly computational, although each question may contain written elements, and it is possible that an entirely written answer might be required.
  第二部分中的题目主要以计算题为主,也包括一些文字叙述题。
  The most important syllabus areas that you can expect to see frequently examined are as follows:
  考察频率较高的重点如下:
  INCOME TAX个人所得税
  • Income from employment (in particular, the income assessable, the allowable deductions and benefits).
  • Income from self-employment (in particular, the basis of assessment, the expenditure that is allowable, assessable profits on commencement and cessation, capital allowances and relief for trading losses).
  • roperty and investment income (in particular, property business profits, savings income and dividend income).
  • The computation of taxable income and the income tax liability.
  • The self-assessment system.
  • The time limits for the submission of information, claims and payment of tax.
  CHARGEABLE GAINS应税利得
  • Computation of a person’s chargeable gains.
  • Computation of the amount of allowable expenditure for a part disposal.
  • Computation of the chargeable gain when a chattel is disposed of.
  • Computation of the exemption when a principal private residence is disposed of.
  • The share identification rules as they apply to individuals and to companies.
  • The computation of the capital gains tax payable by individuals.
  • Exemptions and reliefs (entrepreneurs’ relief, rollover relief and holdover relief for gifts).
  INHERITANCE TAX (IHT)遗产税
  • The seven-year accumulation principle.
  • The IHT liabilities arising on lifetime transfers.
  • The IHT liability on a death estate.
  • The annual exemption and the exemption for gifts between spouses.
  • The payment of IHT.
  CORPORATION TAX公司所得税
  • Taxable total profits (in particular, the expenditure that is allowable in calculating the tax-adjusted trading profit, capital allowances, property business profits, chargeable gains and relief for trading losses).
  • Computation of the corporation tax liability.
  VALUE ADDED TAX (VAT)增值税
  • The circumstances in which a person must register for VAT.
  • The computation of VAT liabilities (in particular, the tax point, the valuation of supplies, non-deductible input VAT and relief for impairment losses on trade debts).
  • The cash accounting, annual accounting and flat rate schemes.
  FINANCE ACT ARTICLE 财政法的文章
  Candidates sitting Paper F6 (UK), Taxation should read the relevant Finance Act article which is published each year on the ACCA website as this article is highly relevant to Paper F6 (UK).
  Other technical articles are also available on the ACCA website to assist students in preparing for exams.