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　　?TX(稅務(wù))主要內(nèi)容
　　A.Explain the operation and scope of the tax systemand the obligations of tax payers and/or their agents and the implications of non-compliance解釋稅務(wù)制度的運(yùn)作和納稅范圍，以及納稅人和其代理人的義務(wù)，以及不遵守稅法時(shí)應(yīng)承擔(dān)的責(zé)任
　　B.Explain and compute the income tax liabilities ofindividuals and the effect of national insurance contributions(NIC)onemployees,employers and the self-employed理解并計(jì)算個(gè)人所得稅及國(guó)民保險(xiǎn)(NIC)對(duì)雇員、雇主和自我雇傭者的影響
　　C.Explain and compute the chargeable gains arising onindividuals理解并計(jì)算個(gè)人應(yīng)納資本利得稅
　　D.Explain and compute the inheritance tax liabilitiesof individuals理解并計(jì)算個(gè)人的遺產(chǎn)稅
　　E.Explain and compute the corporation tax liabilitiesof individual companies and groups of companies理解并計(jì)算單個(gè)公司及集團(tuán)公司的企業(yè)所得稅
　　F.Explain and compute the effects of value added taxon incorporated and unincorporated businesses解釋并計(jì)算增值稅對(duì)公司和非公司業(yè)務(wù)的影響
　　The syllabus大綱
　　A.The UK tax system and its administration英國(guó)的稅收制度及其稅務(wù)管理
　　1.The overall function and purpose of taxation in amodern economy稅收在現(xiàn)代經(jīng)濟(jì)中的功能和目的
　　2.Principal sources of revenue law and practice稅收法和慣例的主要來(lái)源
　　3.The systems for self-assessment and the making ofreturns自我報(bào)稅和納稅申報(bào)表系統(tǒng)
　　4.The time limits for the submission of information,claims and payment of tax,including payments on account提交資料、申報(bào)及繳付稅款(包括分期付款)的時(shí)限
　　5.The procedures relating to compliance checks,appeals and disputes合規(guī)性檢查、上訴和爭(zhēng)議的有關(guān)程序
　　6.Penalties for non-compliance違反稅法的處罰規(guī)則
　　B.Income tax and NIC liabilities所得稅和國(guó)民保險(xiǎn)
　　1.The scope of income tax所得稅的征收范圍
　　2.Income from employment就業(yè)收入
　　3.Income from self-employment個(gè)體經(jīng)營(yíng)收入
　　4.Property and investment income投資性房產(chǎn)收入及其他投資收入
　　5.The comprehensive computation of taxable income andincome tax liability employed and self-employed persons綜合計(jì)算員工及自雇人士的應(yīng)納稅額
　　6.The use of exemptions and reliefs in deferring andminimising income tax liabilities利用減免規(guī)則來(lái)推遲和減少所得稅額
　　C.Chargeable gains for individuals個(gè)人應(yīng)納資本利得稅
　　1.The scope of the taxation of capital gains資本利得的征稅范圍
　　2.The basic principles of computing gains and losses計(jì)算利得和損失的基本原理
　　3.Gains and losses on the disposal of movable andimmovable property動(dòng)產(chǎn)和不動(dòng)產(chǎn)處置的利得和損失
　　4.Gains and losses on the disposal of shares andsecurities股票和證券買(mǎi)賣的利得和損失
　　5.The computation of capital gains tax資本利得稅的計(jì)算
　　6.The use of exemptions and reliefs in deferring andminimising tax iabilities arising on the disposal of capital assets利用減免規(guī)則來(lái)推遲和減少因處置資本資產(chǎn)而產(chǎn)生的稅務(wù)負(fù)擔(dān)
　　D.Inheritance tax遺產(chǎn)稅
　　1.The basic principles of computing transfers ofvalue計(jì)算價(jià)值轉(zhuǎn)移的基本原則
　　2.The liabilities arising on chargeable lifetimetransfers and on the death of an individual因生前資產(chǎn)轉(zhuǎn)移和身故后留下遺產(chǎn)所引發(fā)的遺產(chǎn)稅
　　3.The use of exemptions in deferring and minimisinginheritance tax liabilities利用免稅來(lái)推遲和減少遺產(chǎn)稅
　　4.Payment of inheritance tax繳納遺產(chǎn)稅
　　E.Corporation tax liabilities企業(yè)所得稅
　　1.The scope of corporation tax企業(yè)所得稅的征收范圍
　　2.Taxable total profits應(yīng)納稅總利潤(rùn)
　　3.Chargeable gains for companies企業(yè)的應(yīng)稅收益
　　4.The comprehensive computation of corporation taxliability企業(yè)所得稅綜合計(jì)算
　　5.The effect of a group corporate structure forcorporation tax purposes集團(tuán)結(jié)構(gòu)對(duì)企業(yè)所得稅的影響
　　6.The use of exemptions and reliefs in deferring andminimising corporation tax liabilities利用減免規(guī)則來(lái)推遲納稅和減少公司的稅務(wù)
　　F.Value added tax(VAT)增值稅(VAT)
　　1.The VAT registration requirements增值稅注冊(cè)要求
　　2.The computation of VAT liabilities增值稅的計(jì)算
　　3.The effect of special schemes特殊方案的影響