acca-f6-讲义.pptVIP

FA2011 Prepared by XIA Ying e-mail: evelyn@ Paper F6 Taxation (UK) Introduction Introduction 税收基础理论 Introduction to the UK tax system Course outline 税收基础理论 税收的主要职能 税收的基本原则 税制的构成要素 税收的分类 *参考文献： 《税收概论》,《税收学》,《税法》等。 税收的主要职能 税收的主要职能 *调控经济 use tax policies to encourage Saving (through tax-free ISA, tax relief on pension contributions) donations to charities (through the Gift Aid scheme) entrepreneurs building their own business (through business reliefs of capital gains tax) investment in plant and machinery (through capital allowances) 税收的主要职能 *调控经济 Use tax policies to discourage spending (through VAT) smoking and alcoholic drinks (through Excise Duties) motoring (through fuel duties, *car benefit and capital allowances on cars based on CO2 emission of a car ) 2.税收的基本原则 法定原则（课税要素，征收程序） 公平原则 (fair and equitable) 效率原则 (efficient) Cost of collection tax paid to the government Administrative costs incurred by government Compliance costs incurred by taxpayers *The more equitable taxes might be less efficient to collect! 3.税制的构成要素 三大基本要素 纳税人 征(课)税对象 税率 其他要素 三大基本要素：纳税人(taxpayers) 纳税主体(Vs. 征税主体) 纳税义务人 扣缴义务人 负税人 *纳税义务人与扣缴义务人不一致时——从源扣缴 *纳税义务人与实际负税人不一致时——税负转嫁 三大基本要素：征(课)税对象 征税客体 计税依据 课税范围 税目 三大基本要素：征(课)税对象 计税依据 (basis of assessment) 计算应纳税额 (tax liabilities)的依据 eg, taxable income/ taxable total profits / chargeable gains / taxable turnover/ etc 课税范围(scope of…) 税基大小的选择 Income arising in the UK Vs. worldwide income 纳税年度(eg, tax year/ accounting period/ etc) 三大基本要素：征(课)税对象 税目(classification of income) 工资薪金所得(employment income) 经营所得(trading profits) 租赁所得(property income) 投资所得(investment income) 资本利得(chargeable gains) etc 三大基本要素：税率(tax rates) 应纳税额(tax liability)与计税依据(taxable income)的比率 分类 定额税率(eg, NICs-class2) 比例税率 单一(eg, IHT, VAT) 差别(eg, *Corporation tax) 累进税率(eg, Income tax, CGT, ) 累退税率(eg, NICs-class1 employee, NICs-class4) Checklist 直接税 Vs. 间接税 差别比例税率 Vs. 累进税率 其他要素: 税收优惠 (exemptions reliefs) To minimise tax liabilities 减免税基 免税 (exempti