图书简介

    《ACCA P6 高级税务（英国版）》教你如何应用以前课程中学到的相关知识和技能，以评估主要税种对于个人和组织的财务决策施加的影响。我们的课本注重大纲中最重要的方面，包括：了解并理解英国税法体系；税务对于个人和公司财务管理的重要性；相关税种的影响；纳税筹划方法；与客户、皇家税务与海关总署和其他专业人士的沟通。课本经由考官审核，以合适的水平涵盖整个大纲内容。课本末尾用整章的篇幅探讨了纳税筹划和职业道德，这一章的目的是在你获取的知识和将知识应用到此类问题之间搭建桥梁。题库和答案库对于培养你的知识应用技巧来说也是至关重要的。P6的测验卷也包含在课本末尾处，你可以借此熟悉正式考试中的题型。

目录

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  Pe io  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  Partne hips and limited liability partne hips
10  Ove eas 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 partne hips
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 relatio hips
25  Close companies and investment companies
26  Groups and co ortia
27  Ove eas 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 Pe onal and corporate financial management
31  Pe onal and corporate financial management
Exam question and a wer bank
Tax tables
Index
Review form and free prize draw

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