白金級認(rèn)可培訓(xùn)資質(zhì)（總部）
課程試聽
職業(yè)規(guī)劃
ACCA中文教材
考位預(yù)約
免費(fèi)資料
在線咨詢
題庫下載
模擬機(jī)考
CFA?成績查詢
GARP協(xié)會官方認(rèn)可FRM?備考機(jī)構(gòu)
各位同學(xué)們在學(xué)習(xí)ACCA F6 的過程中可能最頭疼的就是大段大段的文字?jǐn)⑹隽?，不僅內(nèi)容繁雜邏輯關(guān)系難以尋找，而且在理解和記憶上的難度也不是一般的可怕。那么今天就為各位同學(xué)介紹一種簡單有效率的F6的學(xué)習(xí)方法——表格總結(jié)法，多利用表格來總結(jié)相關(guān)概念、幫助記憶，會在很大程度上提高同學(xué)們學(xué)習(xí)F6的效率，節(jié)省時(shí)間，并且知識結(jié)構(gòu)會更加清晰。
A. 購買時(shí)適用的Allowance
|
購買人 |
可以使用的allowance |
Taxable benefit |
|
Sole trader |
A. Capital allowance B. Annual investment allowance C. First-year allowance (CO2 emissions up to 95 grams/kilometer—100% first-year allowance) D. Writing down allowances @18% ( CO2 emissions between 96 and 130 grams/kilometer—main pool) Writing down allowances @8% (CO2 emissions over 130 grams/kilometer—special pool) |
Private use will be assessed on the employee as a taxable benefit.
|
|
Partnership |
||
|
Limited company |
||
|
見Example 1 |
||
|
★Where partners own their motor cars privately, it is the partnership (and not the individual ★Unless a motor car is used exclusively for business purposes, input VAT is not recoverable |
||
|
見Example 2 |
Example 1
Newstart Ltd commenced trading on 1 April 2014. The following new motor carswere
purchased during the year ended 31 March 2015:
|
Date of purchase |
Cost ￡ |
CO2 emission rate |
|
|
Motor car (1) |
3 April 2014 |
12,400 |
85 grams per kilometre |
|
Motor car (2) |
6 April 2014 |
17,700 |
110 grams per kilometre |
|
Motor car (3) |
8 April 2014 |
16,900 |
167 grams per kilometre |
The company’scapital allowances for the year ended 31 March 2015 are as follows:
|
£ |
Main |
Special rate pool |
Allowances |
|
|
Addition qualifying for FYA |
||||
|
Motor car (1) |
12,400 |
|||
|
FYA - 100% |
12,400 |
12,400 |
||
|
_____ |
0 |
|||
|
Additions – |
||||
|
Motor car (3) |
17,700 |
16,900 |
||
|
WDA – 18% |
(3,186) |
3,186 |
||
|
WDA – 8% |
(1,352) |
1,352 |
||
|
______ |
______ |
|||
|
WDV carried forward |
14,514 |
15,548 |
||
|
_____ |
||||
|
Total allowances |
16,938 |
·Motor car (1) has CO? emissionsup to 95 grams per kilometre and therefore qualifies for the 100% first year
allowance.
·Motor car (2) has CO? emissionsbetween 96 and 130 grams per kilometre, and is therefore included in the
main pool.
·Motor car (3) has CO? emissionsover 130 grams per kilometre and is therefore included in the special rate
pool.
Example2
Auy and Bim commenced in partnership on 6 April 2014. The following new motorcars were
purchased during the year ended 5 April 2015:
|
Date of purchase |
Cost £ |
CO2 emission rate |
|
|
Motor car (1) |
8 April 2014 |
11,400 |
79 grams per kilometre |
|
Motor car (2) |
10 April 2014 |
16,900 |
110 grams per kilometer |
Motorcar (1) is used by Auy, and 40% of the mileage is for business journeys. Motorcar (2)
is used by Bim, and 85% of the mileage is for business journeys.
The partnership’s capital allowances for the year ended 5 April 2015 are asfollows:
|
Motor car (2) |
Allowannce |
||
|
£ |
£ |
£ |
|
|
Addition |
16,900 |
||
|
WDA-18% |
(3,042)×85% |
2,586 |
|
|
Addition qualifying for FYA |
|||
|
Motor car (1) |
11,400 |
||
|
FYA-100% |
(11,400)×40% |
4,560 |
|
|
WDV carried forward |
13,858 |
||
|
Total allowances |
7,146 |
Unlessa motor car is used exclusively for business purposes, input VAT is notrecoverable
when it is purchased. Output VAT will then not be due on the disposal.Therefore, for capital
allowance purposes, VAT inclusive figures are used.
B. 租賃和汽車使用費(fèi)用
|
處理點(diǎn) |
滿足條件 |
處理方式 |
|
Business’s trading profit |
CO2 emissions over 130 grams/kilometer |
15% of the leasing cost disallowed in the calculation |
|
見Example 3 |
||
|
Sole trader or partnership’s trading profit |
Private proportion of motor expenses (relate to the sole trader or the partners; NO adjustment relate to directors and employees) |
Disallowance for motor expenses（個(gè)人使用的部分不可以享受補(bǔ)貼所以要計(jì)算disallowance的部分是多少） |
|
Sole trader or partnership’s trading profit (Private proportion of motor expenses 涉及VAT和repairs的更復(fù)雜情況) |
Repairs to a car |
如果在汽車的用途中只要有商業(yè)用途存在，那么汽車維修費(fèi)用中產(chǎn)生的進(jìn)項(xiàng)稅可以全額抵扣； |
|
Fuel for business |
對于fuel油費(fèi)來說，如果是純粹商用的，那么進(jìn)項(xiàng)增值稅可以全額抵扣，不需要計(jì)算銷項(xiàng)稅。 |
|
|
Fuel for private use-scale charge |
如果是個(gè)人使用的油費(fèi)，那么進(jìn)項(xiàng)稅同樣可以抵扣，但是同時(shí)必須要計(jì)算銷項(xiàng)稅，通常銷項(xiàng)稅的數(shù)值會以一個(gè)含稅的總額在題目中給出（scale charge），同學(xué)們要注意對其還原計(jì)算相應(yīng)的銷項(xiàng)稅。 |
|
|
Fuel for private use-employee pay the full cost of fuel |
這種情況中同樣需要計(jì)算銷項(xiàng)稅，只不過將員工支付的數(shù)額看作含稅的油費(fèi)進(jìn)行計(jì)算，不采用scale charge。 |
|
|
見Example 4 |
Example3
When calculating its trading profit for the year ended 31 March 2015, Fabio Ltddeducted
the following leasing costs:
|
£ |
|
|
Lease of motor car with CO? emissions of 150 |
3,280 |
|
Lease of motor car with CO? emissions of 105 |
2,980 |
|
6,260 |
·The disallowance of leasingcosts for the motor car with CO? emissions of 150 grams per kilometre is £492
(3,280 x 15%).
·There is no disallowance forthe motor car with CO? emissions of 105 grams per kilometre, as this is less
than 130 grams per kilometre.
Example4
A Ltd provides one of its directors with a company motor car which is used forboth
business and private mileage. For the quarter ended 31 March 2015 the totalcost of petrol
was £720, with the director being charged £216 for the private use element.Both figures are
inclusive of VAT.
Ivy Ltd will include the following entries on its VAT return for the quarterended 31 March
2015:
|
£ |
|
|
Output VAT |
|
|
Charge to director |
36 |
|
Input VAT |
|
|
Fuel (720 x 20/120) |
120 |
C. 公司汽車
當(dāng)公司的employee接受來自公司提供的汽車，那么其應(yīng)稅福利的計(jì)算是按照獲得汽車的定價(jià)（List Price，不考慮任何折扣）的固定百分比來作為職工的應(yīng)稅福利的值。
|
對于哪些人 |
不同情況 |
處理 |
|
|
Employee一般情況 |
Provide with a company motor car |
CO2 emissions at a base level of 95 grams per kilometer |
Base percentage 12% |
|
Each five grams per kilometer above the base level |
Increased in 1% |
||
|
CO2 emissions rate of 75 grams per kilometer or less |
5% |
||
|
CO2 emissions rate of between 76 and 94 grams per kilometer |
11% |
||
|
Maximum percentage |
35% |
||
|
Employee特殊情況 |
Provide with a diesel cars |
The percentage rates(including the lower rates of 5% and 11%) are increased by 3%, but not beyond the maximum percentage rate of 35%.也就是說要在所有的百分比之上再加3%，但是最高不能超過35%。 |
+3% |
|
If a motor car is unavailable for part of the tax year |
The taxable benefit is proportionately reduced. |
n/12 (n=月份數(shù)) |
|
|
Contribution made by an employee towards the use of a company motor car |
Reduce the taxable benefit |
||
|
Use of a pool car. (什么是Pool car呢~就是超過一個(gè)employee使用的并且只能用作商用目的的，當(dāng)個(gè)人使用相比商用比例很小時(shí)，并且車輛停置的地方要遠(yuǎn)離employee的居所的，也可以允許。 |
Does not result in a company car benefit. |
||
|
Related benefits |
Motor car benefit covers all the costs such as insurance and repairs, the only cost result in an additional benefit is the provision of chauffeur. |
||
|
★List Price：The employee can reduce the figure on which his or her company car benefit is calculated by making a capital contribution of up to £5,000.也就是說職工可以通過自己支付最多不超過£5,000來抵減汽車的價(jià)值。 |
D.自有汽車的使用
|
Employee |
Employees who use their own motor car for business travel must use HMRC’s authorized mileage allowance |
Calculate any taxable benefit arising from mileage allowance received from their employer. |
|
Employees who use their motor cars for business mileage without being reimbursed by their employer. |
Can use the approved mileage allowances as a basis for an expense claim. |
|
|
★Any taxable benefit arising from mileage allowances is treated as earnings subject to both employee and employer’s |
E.資本利得稅和遺產(chǎn)稅處理
|
CGT and IHT |
Disposal of a motor car |
Exempt from CGT purpose |
|
IHT |
No exemption from IHT |
溫馨提示：2016年新考季，澤稷網(wǎng)校ACCA名師為大家準(zhǔn)備了2016 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號：ACCA考友論壇（ID:ACCA-CHN）即可領(lǐng)?。?/p>
