F6考官文章
　　The aim of the paper is to ensure that candidates have an understanding of the tax system, and a knowledge of income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax and value added tax. The syllabus covers virtually everything dealt with in Paper FTX, the Foundations in Taxation paper as well as some new topics introduced at the Paper F6 level. The paper provides a solid basis for those candidates who wish to progress to Paper P6 (UK), Advanced Taxation.
　　The paper consists of two sections, with all questions within each section being compulsory.
　　SECTION A *9部分
　　Section A will be comprised of 15 multiple-choice questions worth two marks each. The questions could be on any area of the syllabus, and will be a mix of computational and narrative.
　　*9部分由15道選擇題組成，每題2分。考察內(nèi)容涵括考綱中的所有內(nèi)容，包括計(jì)算題與文字?jǐn)⑹鲱}。
　　SECTION B 第二部分
　　Section B will be comprised of four 10-mark questions and two 15-mark questions.
　　第二部分包括四道10分的題目和兩道15分的題目。
　　The four 10-mark questions could be on any area of the syllabus. Given that Section A is the same, this means that it is very important for students to study the whole of the syllabus.
　　四道10分的題目考察內(nèi)容涵括考綱中的所有內(nèi)容。
　　The two 15-mark questions will focus on income tax (syllabus area B) and corporation tax (syllabus area E).
　　兩道15分的題目重點(diǎn)考察個人所得稅和公司所得稅。
　　Questions in Section B will be predominantly computational, although each question may contain written elements, and it is possible that an entirely written answer might be required.
　　第二部分中的題目主要以計(jì)算題為主，也包括一些文字?jǐn)⑹鲱}。
　　The most important syllabus areas that you can expect to see frequently examined are as follows:
　　考察頻率較高的重點(diǎn)如下：
　　INCOME TAX個人所得稅
　　• Income from employment (in particular, the income assessable, the allowable deductions and benefits).
　　• Income from self-employment (in particular, the basis of assessment, the expenditure that is allowable, assessable profits on commencement and cessation, capital allowances and relief for trading losses).
　　• roperty and investment income (in particular, property business profits, savings income and dividend income).
　　• The computation of taxable income and the income tax liability.
　　• The self-assessment system.
　　• The time limits for the submission of information, claims and payment of tax.
　　CHARGEABLE GAINS應(yīng)稅利得
　　• Computation of a person’s chargeable gains.
　　• Computation of the amount of allowable expenditure for a part disposal.
　　• Computation of the chargeable gain when a chattel is disposed of.
　　• Computation of the exemption when a principal private residence is disposed of.
　　• The share identification rules as they apply to individuals and to companies.
　　• The computation of the capital gains tax payable by individuals.
　　• Exemptions and reliefs (entrepreneurs’ relief, rollover relief and holdover relief for gifts).
　　INHERITANCE TAX (IHT)遺產(chǎn)稅
　　• The seven-year accumulation principle.
　　• The IHT liabilities arising on lifetime transfers.
　　• The IHT liability on a death estate.
　　• The annual exemption and the exemption for gifts between spouses.
　　• The payment of IHT.
　　CORPORATION TAX公司所得稅
　　• Taxable total profits (in particular, the expenditure that is allowable in calculating the tax-adjusted trading profit, capital allowances, property business profits, chargeable gains and relief for trading losses).
　　• Computation of the corporation tax liability.
　　VALUE ADDED TAX (VAT)增值稅
　　• The circumstances in which a person must register for VAT.
　　• The computation of VAT liabilities (in particular, the tax point, the valuation of supplies, non-deductible input VAT and relief for impairment losses on trade debts).
　　• The cash accounting, annual accounting and flat rate schemes.
　　FINANCE ACT ARTICLE 財(cái)政法的文章
　　Candidates sitting Paper F6 (UK), Taxation should read the relevant Finance Act article which is published each year on the ACCA website as this article is highly relevant to Paper F6 (UK).
　　Other technical articles are also available on the ACCA website to assist students in preparing for exams.