ACCAglobal Accountant杂志-2012年2月刊第六讲

ACCAglobal Accountant杂志-2012年2月刊第六讲

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 P6 (UK) AND PERFORMANCE OBJECTIVES 19 AND 20 © 2012 ACCA

一个企业的税收

Taxation of an unincorporated business

1部分–新业务

Part 1 – The new business

这是财政法的2011个版本的这篇文章。这是有关候选人p6（英国）考试在2012。考生报考—（英国）2013,应指金融法2012版的这篇文章，被发表在特许公认会计师公会网站2013。

这是第2条对非法人企业。它涵盖的问题有关新的业务包括选择商务车和第一年交易。第二部分（现有）看有关的问题一。税收的非法人企业的一个重要部分是本文小六（英国）教学大纲和定期检查。所有相关的技术规则.

关于所得税和国民保险的贡献包括在文件管理员（英国）教学大纲，所以没有新增P6.

This is the Finance Act 2011 version of this article. It is relevant for candidates sitting the Paper P6 (UK) exam in 2012. Candidates sitting Paper P6 (UK) in 2013 should refer to the Finance Act 2012 version of this article, to be published on the ACCA website in 2013. This is the first of two articles on the unincorporated business. It covers issues relating to a new business including the choice of business vehicle and the first years of trading. Part II (The Existing Business) looks at issues relating to achange of accounting date and the final years of a business. The articles cover a selection of issues; there are other matters that, while not featuring in these articles, may still be the subject of a question in the exam.


The taxation of the unincorporated business is an important part of the PaperP6 (UK) syllabus and is examined regularly. All of the relevant technical rules relating to income tax and national insurance contributions are covered in the  Paper F6 (UK) syllabus, so that there is nothing new at Paper P6 (UK).

更多版面下载: Taxation of an unincorporated business - relevant to Paper P6 (UK) sa_feb12_p6_.pdf (160.96 KB, 下载次数: 0)

2012-8-3 09:46 上传

点击文件名下载附件