在F6 稅法考試中，雖然需要調(diào)整的項(xiàng)目的數(shù)量比較龐雜，但是也并不是一直沒有章法的。在考官文章中，考官就一直在強(qiáng)調(diào)在計算的時候，尤其是前兩道題，模板很重要。因?yàn)殚喚砣丝?/span>F6每張卷子的時間基本在3-4分鐘左右，如果結(jié)構(gòu)清晰，即使是計算上出現(xiàn)一些誤差也是沒有很大關(guān)系的。

所以，網(wǎng)校和學(xué)員們一起復(fù)習(xí)一下F6考試中經(jīng)常出現(xiàn)的結(jié)算結(jié)構(gòu)。

1. 個人所得稅計算格式                                                         ￡                    ￡

Earned income:                      

-Profits of an unincorporated trade

 Less: Relief for an earlier trading loss                                   X

-Employment income                                                                 X

-Pensions                                                                                        X

-Rents from furnished holiday accommodation                   X

Unearned income:

-Dividends on shares (gross)                                                      X

-Interest from banks and building society deposit

accounts (gross), corporate loan stocks and                          X

government bonds

-Rent from property other than furnished holiday               X    

accommodation

Total income                                                                                                          X

Less:

-Qualifying interest paid                                                             (X)

Loss relief set off against total income                                    (X)

                                                                                                                                   (X)

Net income                                                                                                               X

Less: Personal allowance                                                                                     (X)

Taxable income                                                                                                       X

Tax thereon at appropriate rates                                                                       X 

Income tax liability                                                                                                 X

Less: Tax collected at source on income                                                          (X)

Income tax payable                                                                                                X 

2. 資本減免計算格式

                                                               8%                    18%                Short-life                Car with                   Allowances

                                                              pool                   pool                    pool                       private use               claimed

                                        ￡                    ￡                       ￡                       ￡                             ￡                               ￡

WDV b/f                                                  X                         X

Additions

-8% pool: (less AIA)                                X                                                                                                                           X

-Private use car                                                                                                                               X

-18% pool: (less AIA)                                                          X                                                                                                X

-SLA (less AIA)                                                                                                X

Low CO₂ car                                                                         X

                                                                  X                            X

Disposals                                                (X)                         (X)

                                                                   X                           X  

WDA (8%)                                               (X)                                                                                                                          X

(18%)                                                                            (X)                     (X)                                                                  X

(8%)                                                                                                                                             (X)                            (X)

                                                                                                 X  

Additions

(with 100% FYA)

Very low CO₂ cars     X

Less: 100% FYA       (X)                                                                                                                                                         X

                                    0                                                           0                                                                   

WDV c/f                                                  X                             X                         X                                  X                                    

Allowances                                                                                                                                                                              X