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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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