ACCAglobal Accountant杂志-2012年2月刊第八讲

ACCAglobal Accountant杂志-2012年2月刊第八讲

ACCA Student Accountant magazine archive February 2012

有关国际会计师资格acca p6(UK) 业绩目标19、20章节

RELEVANT TO ACCA QUALIFICATION PAPER F6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20© 2012 ACCA



增值税（增值税），第一部分这两个部分的文章是有增加P6（英国）考试2012，是以税收立法适用于纳税年度2011–12


文件管理员（英国）都包含至少10个标记增值税（增值税）。这些标志通常会包含在一个（重点问题所得税）或2（侧重于公司税），虽然有可能是一个单独的问题对增值税。

标准的增值税税率

标准的增值税率是20%。
Value added tax (VAT), part 1

This two-part article is relevant to candidates sitting the Paper F6 (UK) exam in2012, and is based on tax legislation as it applies to the tax year 2011–12(Finance Act 2011).

Paper F6 (UK) will always contain a minimum of 10 marks on value added tax(VAT). These marks will normally be included within Question one (focusing onincome tax) or Question two (focusing on corporation tax), although theremight be a separate question on VAT.

Standard rate of VAT
The standard rate of VAT is currently 20%.

EXAMPLE 1
Zoe is in the process of completing her VAT return for the quarter ended  31 March 2012. The following information is available:
• Sales invoices totalling £128,000 were issued in respect of standard rated sales.
• Standard-rated expenses amounted to £24,800.
• On 15 February 2012 Gwen purchased machinery at a cost of £24,150.This figure is inclusive of VAT.
Unless stated otherwise all of the above figures are exclusive of VAT.
VAT Return – Quarter ended 31 March 2012
£ £
Output VAT
Sales (128,000 x 20%) 25,600
Input VAT
Expenses (24,800 x 20%) 4,960
Machinery (24,150 x 20/120) 4,025
(8,985)
VAT payable 16,615
VAT registration
A business making taxable supplies must register for VAT if, during the
previous 12 months, the value of taxable supplies exceeds £73,000. However,
2
VALUE ADDED TAX
FEBRUARY 2012
© 2012 ACCA

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