P6 Advanced Taxation (UK) Studytext P6 高級稅務(英國版)課本 ACCA
- 所屬分類:
英國特許公..
- 作者:
BPP Learning Media 著
- 出版社:
華中科技大學出版社
- ISBN:9787560976617
- 出版日期:2012-1-1
-
原價:
¥220.00元
現價:¥176.00元
圖書簡介
BPP Learning Media所著的《P6高級稅務(英國版ACCA課本)》教你如何應用以前課程中學到的相關知識和技能,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;相關稅種的影響;納稅籌劃方法;與客戶、皇家稅務與海關總署和其他專業人士的溝通。 課本經由考官審核,以合適的水平涵蓋整個大綱內容。課本末尾用整章的篇幅探討了納稅籌劃和職業道德,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你的知識應用技巧來說也是至關重要的。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。
目錄
Introduction
Helping you to pass - the ONLY P6 Study Text reviewed by the examiner!
Studying P6
Part A Taxation of individuals
1 Principles of income tax
2 Peio and other tax efficient investment products
3 Property and other investment income
4 Employment income
5 Employment income: additional aspects
6 Trade profits
7 Capital allowances
8 Trading losses
9 Partnehips and limited liability partnehips
10 Oveeas aspects of income tax
Part B Capital taxes
11 Chargeable gai: an outline
12 Shares and securities
13 Chargeable gai: reliefs
14 Chargeable gai: additional aspects
15 Self assessment for individuals and partnehips
16 An introduction to inheritance tax
17 Inheritance tax: valuation, reliefs and the death estate
18 Inheritance tax: additional aspects
19 Trusts and stamp duties
Part C Taxation of companies
20 Computing taxable total profits
21 Chargeable gai for companies
22 Computing corporation tax payable
23 Administration, winding up, purchase of own shares
24 Losses and deficits on non-trading loan relatiohips
25 Close companies and investment companies
26 Groups and coortia
27 Oveeas aspects of corporate tax
Part D Value added tax
28 Value added tax 1
29 Value added tax 2
Part E Tax planning and ethics
30 Tax planning and ethics
Part F Peonal and corporate financial management
31 Peonal and corporate financial management
Exam question and awer bank
Tax tables
Index
Review form and free prize draw