P6高级税务

出版时间：2012-1  出版社：华中科技大学出版社  作者：BPP Learning Media  页数：640  

内容概要

　　《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。

书籍目录

IntroductionHelping you to pass - the ONLY P6 Study Text reviewed by the examiner！Studying P6Part A Taxation of individuals1  Principles of income tax2  Pe io  and other tax efficient investment products3  Property and other investment income4  Employment income5  Employment income： additional aspects6  Trade profits7  Capital allowances8  Trading losses9  Partne hips and limited liability partne hips10  Ove eas aspects of income taxPart B Capital taxes11  Chargeable gai ： an outline12  Shares and securities13  Chargeable gai ： reliefs14  Chargeable gai ： additional aspects15  Self assessment for individuals and partne hips16  An introduction to inheritance tax17  Inheritance tax： valuation， reliefs and the death estate18  Inheritance tax： additional aspects19  Trusts and stamp dutiesPart C Taxation of companies20  Computing taxable total profits21  Chargeable gai  for companies22  Computing corporation tax payable23  Administration， winding up， purchase of own shares24  Losses and deficits on non-trading loan relatio hips25  Close companies and investment companies26  Groups and co ortia27  Ove eas aspects of corporate taxPart D Value added tax28  Value added tax 129  Value added tax 2Part E Tax planning and ethics30  Tax planning and ethicsPart F Pe onal and corporate financial management31  Pe onal and corporate financial managementExam question and a wer bankTax tablesIndexReview form and free prize draw