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acca test book Business Taxation

AIM phát triển kiến thức và sự hiểu biết lẫn nhau trong các lĩnh vực cốt lõi của thuế liên quan đến doanh nghiệp và nhân viên của họ. Mục tiêu Sau khi hoàn thành của ứng cử viên giấy có thể: • giải thích hoạt động của hệ thống thuế của Vương quốc Anh • chuẩn bị tính toán của thuế công ty trách nhiệm hữu cho các công ty cá nhân và các nhóm của các công ty | Paper 2.3 Business Taxation United Kingdom AIM To develop knowledge and understanding in the core areas of tax related to businesses and their employees. OBJECTIVES On completion of this paper candidates should be able to explain the operation of the UK tax system prepare computations of the corporation tax liability for individual companies and groups of companies prepare computations of the income tax liability for employees sole traders and partnerships prepare computations of the chargeable gains arising on incorporated and unincorporated businesses explain and apply the principles and scope of Value Added Tax explain the impact of National Insurance Contributions on employees employers and the self-employed explain the use of exemptions and reliefs in deferring or minimising tax liabilities demonstrate the skills expected at Part 2. POSITION OF THE PAPER IN THE OVERALL SYLLABUS An understanding of the formats of accounts used for sole traders partnerships and companies from Paper 1.1 Preparing Financial Statements is assumed. There is no substantial integration with other papers in Part 2. 3.2 Advanced Taxation 2.3 Business Taxation The coverage in Paper 2.3 will provide the grounding for the study of the optional Paper 3.2 Advanced Taxation. Paper 3.2 develops the topics by applying the tax knowledge to problems encountered in practice by giving more emphasis to planning to minimise or defer tax and by examining the interaction of taxes. SYLLABUS CONTENT 1 Corporate businesses a Scope of corporation tax. b Residence. c Profits chargeable to corporation tax i schedule D case I ii capital allowances iii relief for trading losses iv schedule A v schedule D case III vi Charges on income. d Chargeable gains i principles and scope ii the basis of calculation iii the identification and application of relevant exemptions and reliefs. e Calculation of the corporation tax liability. f Overseas aspects i trading overseas via a subsidiary or a branch ii double taxation .