ACCA F6大家复习的怎样了？

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

　

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　　二. Different types of taxes

　　

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　　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

　　3. The interaction of the UK tax system with that of other tax jurisdictions: The European Union and other countries.

　　4. Double taxation agreements: Double taxation agreements are designed to protect against the risk of double taxation where the same income or gains are taxable in two countries.

　　四. Tax avoidance and tax evasion

　　1. Tax evasion

　　2. Tax avoidance

　　3. The distinction between avoidance and evasion

　　4. General anti-abuse rule (GAAR): There is a general anti-abuse rule (GAAR) which enables HMRC to counteract tax advantages arising from abusive tax arrangement.

谢谢楼主分享

感谢楼主的分享，很有用

的就是UK tax system。

谢谢楼主分享

Thanks for sharing summary for sectionA

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。

谢谢楼主分享