ACCAglobal Accountant杂志-2012年3月刊第八讲

ACCAglobal Accountant杂志-2012年3月刊第八讲

ACCA Student Accountant magazine archive March 2012

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

增值税

本文是有关选择F6（英国）考试在2012，是税收立法适用于纳税年度2011–12（财务条例2011）。第一部分这文章可以在这里文件管理员（英国）都包含至少10个标记的增值税（增值税）。这些标志通常会包括在一个问题（侧重于所得税）或问题2（侧重于公司税），虽然有可能是一个单独的.

对增值税的问题。

Value added tax (VAT), part 2
This article is relevant to candidates sitting the Paper F6 (UK) exam in 2012, and is basedon tax legislation as it applies to the tax year 2011–12 (Finance Act 2011). Part one of this article is available here.
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 on income tax) or question two (focusing on corporation tax), although there might be a separate
question on VAT.

VAT returns

VAT returns are normally completed on a quarterly basis. Each return shows the total output VAT and total input VAT for the quarter to which it relates.
VAT returns have to be filed online within one month and seven days of the end of the relevant quarter. Any VAT payable is due at the same time, and must be paid
electronically. However, businesses with an annual turnover of less than £100,000 that were registered before 1 April 2010 can continue to file paper VAT returns. These have to be submitted to HM Revenue & Customs within one month of the end of the relevant quarter, with any VAT payable due at the same time.

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