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[学习技巧] F6中期复习分享

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xiaoxia 发表于 2014-10-11 13:41:22 | 显示全部楼层 |阅读模式
  未参加过F6考试的学员可以先参考一下历年真题,一共是5道大题,每道大题都是比较明显且独立的知识点,所以在学习和复习税法的过程中,学员们要注意知识点之间的联系和独立性。
  
  F6的考试内容可以分为七大部分,分别是UK tax system, Income tax and national insurance contributions, Chargeable gains for individual, Tax administration for individuals, Inheritance tax, Corporation tax和Value added tax。
  
  首先要了解的就是UK tax system。在F6的考试中,不会牵扯到很多书写的内容,但是每次考试也会有10左右的分数是留给考生们陈述的,而且部分内容也会出自UK tax system,所以,学员们也不要对UK tax system的知识掉以轻心。
  
  在UK tax system的内容中,一共包括了The overall function and purpose of taxation in a modern economy, Different types of taxes, Principal sources of revenue law and practice和Tax avoidance and tax evasion这4部分知识。
  
  一、The overall function and purpose of taxation in a modern economy
  
  1. Economic factors
  
  2. Social factors
  
  3. Environmental factors
  
  二、Different types of taxes
  
  1. Taxes in the UK: Income tax/Corporation tax/Capital gain tax/Inheritance tax (IHT)/Value added tax
  
  2. Direct and indirect taxes
  
  三、Principal sources of revenue law and practice
  
  1. The overall structure of the UK tax system
  
  2. Different sources of revenue law: The sources of revenue law are Acts of Parliament, Statutory Instruments and case law
  
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tb120923 发表于 2014-10-11 20:43:17 | 显示全部楼层
谢谢楼主分享

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whatsoever 发表于 2015-4-29 23:31:36 | 显示全部楼层
谢谢分享了
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