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ACCA F6: Taxation (TX) Taxation 税务（知识课程） 收藏

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课时: 36 课时；学习有效期是：无限期

讲师： Sparrow Liu & Helen Zhang

本课程免费，开始学习

学习目的：

  • 能解释说明税收系统的应用范围和运行方法，纳税人或他们的代理人的责任。
  • 能解释并计算个人所得税和国民保险捐。
  • 能解释并计算个人资本利得税。
  • 能解释并计算遗产税。
  • 能解释并计算公司以及公司集团的企业税。
  • 能解释并计算企业的增值税


课程介绍

F6 Taxation (UK)讲解了英国税法系统中，个人，公司，以及公司集团的征税方法。

课程目的

  • 能解释说明税收系统的应用范围和运行方法，纳税人或他们的代理人的责任。
  • 能解释并计算个人所得税和国民保险捐。
  • 能解释并计算个人资本利得税。
  • 能解释并计算遗产税。
  • 能解释并计算公司以及公司集团的企业税。
  • 能解释并计算企业的增值税


学习建议

F6是一门偏向于计算的学科，要通过考试，必须做大量的练习题，来熟悉计算方法，掌握计算的格式，以此来在计算题上取得绝大部分分数，从而通过考试。参考资料包括：

  • BPP教材和配套练习册
  • ACCA官网下载历年真题操练
  • ACCA官网的考官文章也能对于不理解的知识点有更详尽易懂的讲解



F6 知识课程

Part A Income Tax and National Insurance Contributions

1 .

F6 Chapter 1 Introduction & Chapter 2 Computation of Taxable Income

26:09 讲义下载

2 .

F6 Chapter 3 Employment Income & Chapter 4a Taxable and Exempt Benefits I

27:09 讲义下载

3 .

F6 Chapter 4b Taxable and Exempt Benefits II

25:16 讲义下载

4 .

F6 Chapter 5 Pension

25:41 讲义下载

5 .

F6 Chapter 6 Property Income

22:20 讲义下载

6 .

F6 Chapter 7 Computing Trading Income

22:29 讲义下载

7 .

F6 Chapter 8 Capital Allowance

29:58 讲义下载

8 .

F6 Chapter 9 Assemble Trading Income

26:13 讲义下载

9 .

F6 Chapter 10 Trading Losses & Chapter 11 Partnerships

27:00 讲义下载

10 .

F6 Chapter 12 National Insurance Contributions & Chapter 13 Computing Chargeable Gains

24:51 讲义下载

Part B Chargeable Gains for Individuals

1 .

F6 Chapter 14 Chattels, Wasting Assets & the Principal Private Residence Exemption & Chapter 16 Shares and Securities

25:33 讲义下载

2 .

F6 Chapter 15 Business Relief

27:13 讲义下载

Part C Tax Administration for Individuals

1 .

F6 Chapter 17a Self Assessment and Payment of Tax by Individuals I

21:30 讲义下载

2 .

F6 Chapter 17b Self Assessment and Payment of Tax by Individuals II

22:02 讲义下载

Part D Inheritance Tax

1 .

F6 Chapter 18a Inheritance Tax Scope and Transfers of Value I

23:44 讲义下载

2 .

F6 Chapter 18b Inheritance Tax Scope and Transfers of Value II

24:35 讲义下载

Part E Corporation Tax

1 .

F6 Chapter 19a Computing Taxable Total Profits I

23:22 讲义下载

2 .

F6 Chapter 19b Computing Taxable Total Profits II

25:48 讲义下载

3 .

F6 Chapter 20a Computing the Corporation Tax Liability I

20:33 讲义下载

4 .

F6 Chapter 20b Computing the Corporation Tax Liability II

23:21 讲义下载

5 .

F6 Chapter 21a Chargeable Gains for Companies I

21:47 讲义下载

6 .

F6 Chapter 21b Chargeable Gains for Companies II

28:58 讲义下载

7 .

F6 Chapter 22a Losses I

23:12 讲义下载

8 .

F6 Chapter 22b Losses II

19:41 讲义下载

9 .

F6 Chapter 23a Groups I

24:25 讲义下载

10 .

F6 Chapter 23b Groups II

22:07 讲义下载

11 .

F6 Chapter 24a Overseas Matters for Companies I

22:55 讲义下载

12 .

F6 Chapter 24b Overseas Matters for Companies II

23:04 讲义下载

13 .

F6 Chapter 25a Self Assessment and Payment of Tax by Companies I

26:20 讲义下载

14 .

F6 Chapter 25b Self Assessment and Payment of Tax by Companies II

23:25 讲义下载

Part F Value Added Tax (VAT)

1 .

F6 Chapter 26a An Introduction to VAT I

24:04 讲义下载

2 .

F6 Chapter 26b An Introduction to VAT II

28:45 讲义下载

3 .

F6 Chapter 26c An Introduction to VAT III

31:29 讲义下载

4 .

F6 Chapter 26d An Introduction to VAT IV

29:24 讲义下载

5 .

F6 Chapter 27a Further Aspects of VAT I

23:59 讲义下载

6 .

F6 Chapter 27b Further Aspects of VAT II

28:04 讲义下载