《税务F6》课程教学大纲.docx
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《税务F6》课程教学大纲.docx
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《税务F6》课程教学大纲
《税务(F6)》课程教学大纲
一、课程基本信息
课程代码:
16129904
课程名称:
税务(F6)
英文名称:
UKTAXATION
课程类别:
专业课
学时:
65
学分:
4
适用对象:
ACCA二年级学生
考核方式:
考试
先修课程:
F1-F5
二、课程简介
《税务(F6)》是高等院校会计学ACCA专业的必修课程,主要以英国税法为例,重点讲述英国当前税制及六大税种:
个人所得税、国民保险税、资本利得税、企业所得税、增值税以及遗产税。
本课程大约利用64课时,对六大税种涉及的税率、起征点、调整项、税收优惠、应纳税额等规定与计算进行详细阐述。
本课程是ACCA系列课程重要组成部分,是日后从事相关实践工作必备知识,也是学习后续财务报告、审计鉴证以及高级税务等课程必须完成的先修课程。
F6UKTAXATIONisaprescribedcourseforcollegeACCAstudents,whichismainlyaboutcurrentUKTaxationsystemandthesixmajortypesoftaxinUK:
IndividualIncomeTax,NationalInsuranceContribution,ChargeableGainsTax,CorporationTax,Value-addedTaxandInheritanceTax.Inthiscourse,wewilluseabout64classhourstoexplainindetailaboutthetaxrates,allowances,adjustments,preferences,andtaxpayablesinvolvedinthesixmajortaxes.ThiscourseisanimportantpartoftheseriesofACCAcourses.Itisprerequisiteforrelevantpracticesinthejob.Itisalsoaprerequisitecourseforstudyingsubsequentcoursessuchasfinancialreporting,auditingandadvancedtaxation.
三、课程性质与教学目的
课程性质:
专业必修课(会计学ACCA专业)
教学目的:
本课程采用英文原版教材讲解,进行双语教学。
旨在向学生全面、系统介绍英国税法基本理论和基本方法,重点讲述英国个人所得税、社会保险税、资本利得税、遗产税、企业所得税以及增值税等内容。
使学生在全面了解英国税法基本理论和计算方法的基础上,理解税收的基本思想,以及在环境保护、公民就业、社会福利、社会公平等方面发挥的重要作用,并能将所学知识运用于税务实践中。
为后续ACCA课程的学习打下坚实的基础,同时为参加ACCA全球考试做好准备。
四、教学内容及要求
PartAUKtaxsystem
Chapter1IntroductiontotheUKtaxsystem
(一)目的与要求:
了解与掌握
1.Theoverallfunctionandpurposeoftaxationinamoderneconomy.
2.Differenttypesoftaxes.
3.Principalsourcesofrevenuelawandpractice.
4.Taxavoidanceandtaxevasion.
通过对中、美两国税制进行比较,加深对税收思想、经济作用的理解,理解我国当前税制优缺点,以及未来可能的改进方向。
(二)教学内容
1.主要内容
THEUKTAXSYSTEMANDITSADMINISTRATION
1.Theoverallfunctionandpurposeoftaxationinamoderneconomy
a)Describethepurpose(economic,socialetc)oftaxationinamoderneconomy.
b)Explainthedifferencebetweendirectandindirecttaxation.
c)Identifythedifferenttypesofcapitalandrevenuetax.
2.Principalsourcesofrevenuelawandpractice
a)DescribetheoverallstructureoftheUKtaxsystem.
b)Statethedifferentsourcesofrevenuelaw.
c)DescribetheorganisationHMRevenue&Customs(HMRC)anditstermsofreference.
d)Explainthedifferencebetweentaxavoidanceandtaxevasion,andthepurposesoftheGeneralAnti-AbuseRule(GAAR).
e)AppreciatetheinteractionoftheUKtaxsystemwiththatofothertaxjurisdictions.
f)Appreciatetheneedfordoubletaxationagreements.
g)Explaintheneedforanethicalandprofessionalapproach.
3.Thesystemsforself-assessmentandthemakingofreturns
a)Explainandapplythefeaturesoftheselfassessmentsystemasitappliestoindividuals.
b)Explainandapplythefeaturesoftheselfassessmentsystemasitappliestocompanies,includingtheuseofiXBRL.
4.Thetimelimitsforthesubmissionofinformation,claimsandpaymentoftax,includingpaymentsonaccount
a)Recognisethetimelimitsthatapplytothefilingofreturnsandthemakingofclaims.
b)Recognisetheduedatesforthepaymentoftaxundertheself-assessmentsystem,andcomputepaymentsonaccountandbalancingpayments/repaymentsforindividuals.
c)Explainhowlargecompaniesarerequiredtoaccountforcorporationtaxonaquarterlybasisandcomputethequarterlyinstalmentpayments.
d)Listtheinformationandrecordsthattaxpayersneedtoretainfortaxpurposes.
5.Theproceduresrelatingtocompliancechecks,appealsanddisputes
a)ExplainthecircumstancesinwhichHMRevenue&Customscanmakeacompliancecheckintoaself-assessmenttaxreturn.
b)ExplaintheproceduresfordealingwithappealsandFirstandUpperTierTribunals.
6.Penaltiesfornon-compliance
a)Calculatelatepaymentinterestandstatethepenaltiesthatcanbecharged.
2.基本概念和知识点
1.Theoverallfunctionandpurposeoftaxationinamoderneconomy.
2.Differenttypesoftaxes.
3.Principalsourcesofrevenuelawandpractice.
4.Taxavoidanceandtaxevasion.
3.问题与应用(能力要求)
1.StructureofUKtaxsystem
2.Taxyear
(三)思考与实践
1.Whatisthedifferencebetweenadirectandanindirecttax?
2.WhatisanExtraStatutoryConcession?
3.HowmightadoubletaxationagreementbenefitaUKtaxpayerwhohasincomearisinginacountrywhichhassuchanagreementwiththeUK?
4.Taxavoidanceislegal.True/False.
WhenmayHMRCusethegeneralanti-abuserule(GAAR)?
(四)教学方法与手段
课堂讲授、实验、学生讨论与网上学习
PartBIncometaxandNationalInsuranceContributions
Chapter2Computingtaxableincomeandtheincometaxliability
(一)目的与要求:
了解和掌握
1.Explainhowtheresidenceofanindividualisdetermined.
2.Prepareabasicincometaxcomputationinvolvingdifferenttypesofincomeandcomputetheincometaxpayable.
3.Computetheamountofincometaxpayable.
4.Explainthetreatmentofinterestpaidforaqualifyingpurpose.
5.Explainthetreatmentofgiftaiddonations.
6.Explainthetreatmentofjointlyownedpropertybyamarriedcoupleorbyacoupleinacivilpartnership.
7.Computetaxpayableonsavingsincome.
8.Computetaxpayableondividendincome.
9.Explainthetreatmentofindividualsavingsaccounts(ISAs)andothertaxexemptinvestments.
通过本章的学习,了解和掌握英国税法中个人所得税计算、对个人所得的税收优惠政策,与我国当前税制进行比较,理解我国个人所得税的不足之处与未来改进方向。
(二)教学内容
1.主要内容
1.Thescopeofincometax
Explainhowtheresidenceofanindividualisdetermined.
2.Propertyandinvestmentincome.
Computethetaxpayableonsavingsanddividendsincome.
Recognizethetreatmentofindividualsavingsaccounts(ISAs)andothertaxexemptinvestments.
UnderstandhowtheaccruedincomeschemeappliestoUKGovernmentsecurities(gilts).
3.Thecomprehensivecomputationoftaxableincomeandincometaxliability.
Prepareabasicincometaxcomputationinvolvingdifferenttypesofincome.
Calculatetheamountofpersonalallowanceavailable.
Understandtheimpactofthetransferableamountofpersonalallowanceforspousesandcivilpartners.
Computetheamountofincometaxpayable.
Explainthetreatmentofinterestpaidforaqualifyingpurpose.
Understandingthetreatmentofgiftdonationsandcharitablegiving.
Explainandcomputethechildbenefittaxcharge.
Understandthetreatmentofpropertyownedjointlybyamarriedcouple,orbyacoupleinacivilpartnership.
4.Theuseofexemptionsandrelievesindeferringandminimisingincometaxliabilities.
Understandhowamarriedcoupleoracoupleinacivilpartnershipcanminimisetheirtaxliabilities.
Basicincometaxplanning.
2.基本概念和知识点
1.Scopeofincometax
2.Computingtaxableincome
3.Typesofincome
4.Deductibleinterest
5.Personalallowance
6.Computingincometaxliabilityandincometaxpayable
7.Accruedincomescheme
8.Giftaid
9.Childbenefitincometaxcharge
10.Transferablepersonalallowance
11.Marriedcouplesandcoupesinacivilpartnership
3.问题与应用(能力要求)
1.Computingtaxableincome
2.Computingincometaxliabilityandincometaxpayable
(三)思考与实践
1.IfanindividualmeetsnoneoftheautomaticoverseastestsandnoneoftheautomaticUKtestsofresidenceinataxyear,whatdetermineswhethertheindividualisresidentintheUK?
2.Giveonetypeofsavingsincomethatisreceivedbyindividualsnetof20%tax.
3.WhatarethetaxadvantagesofholdinginvestmentsinanIndividualSavingsAccount(ISA)?
4.Howisdividendincometaxed?
(四)教学方法与手段
课堂讲授、实验、学生讨论与网上学习
Chapter3Employmentincome
(一)目的与要求
1.Recognisethefactorsthatdeterminewhetheranengagementistreatedasemploymentorselfemployment.
2.Recognisethebasisofassessment.
3.Computetheincomeassessable.
4.Recognisetheallowabledeductionsincludingtravellingexpenses.
5.Discusstheuseofthestatutoryapprovedmileageallowances.
6.Explainhowcharitablegivingcanbemadethroughapayrolldeductionscheme.
(二)教学内容
1.主要内容
1.Incomefromemployment
Recognisethefactorsthatdeterminewhetheranengagementistreatedasemploymentorself-employment.
Recognisethebasisofassessmentforemploymentincome.
Recognisetheincomeassessable.
Recognisetheallowabledeductions,includingtravelingexpenses.
Discusstheuseofthestatutoryapprovedmileageallowances.
2.Thecomprehensivecomputationoftaxationincomeandincometaxliability.
Understandthetreatmentofcharitablegiving.
2.基本概念和知识点
1.Employmentvsselfemployment
Employmentisa'contractofservice'.Selfemploymentisa'contractforservices'.
2.Typesofincome
Anyamountreceivedfromanofficeoremploymentisassessedunderemploymentincome.
3.Basis
Basisofassessmentistheamountreceivedintaxyear.
4.Administration
TaxiscollectedviaPAYEsystem.
5.Allowabledeductions
Deductionscanbemadebutonlyifwholly,exclusivelyandnecessarilyintheperformanceofduties
3.问题与应用(能力要求)
1.Employmentandselfemployment;
2.Basicofassessmentforemploymentincome
3.Allowancedeductions
4.Statutoryapprovedmileageallowances
5.Charitabledonationsunderthepayrolldeductionscheme;
(三)思考与实践
1.Onwhatbasisareearningstaxed?
2.Inwhatcircumstancescanthecostofhometoworkplacetravelbeaqualifyingtravelexpense?
(四)教学方法与手段
课堂讲授、实验、学生讨论与网上学习
Chapter4Taxableandexemptbenefits,ThePAYEsystem
(一)目的与要求
1.Identifyemployees.
2.Computetheamountsofbenefitsassessable.
3.ExplainthepurposeofadispensationfromHMRevenue&Customs.
4.ExplainthePAYEsystem.
(二)教学内容
1.主要内容
Incomefromemployment
ExplainthePAYEsystem,howbenefitscanbepayrolled,andthepurposeofformP11D.
Explainandcomputetheamountofbenefitsassessable.
Recongnisethecircumstancesinwhichrealtimereportinglatefillingpenaltieswillbeimposedonanemployerandtheamountofpenaltywhichischarged.
2.基本概念和知识点
1.Taxablebenefits
2.Exemptbenefits;
3.ThePAYEsystem;
3.问题与应用(能力要求)
1.
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