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各位同学们在学习ACCA F6 的过程中可能最头疼的就是大段大段的文字叙述了，不仅内容繁杂逻辑关系难以寻找，而且在理解和记忆上的难度也不是一般的可怕。那么今天就为各位同学介绍一种简单有效率的F6的学习方法——表格总结法，多利用表格来总结相关概念、帮助记忆，会在很大程度上提高同学们学习F6的效率，节省时间，并且知识结构会更加清晰。
A. 购买时适用的Allowance
|
购买人 |
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 |
||
|
见Example 1 |
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|
★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 |
||
|
见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 CO₂ emissionsup to 95 grams per kilometre and therefore qualifies for the 100% first year
allowance.
·Motor car (2) has CO₂ emissionsbetween 96 and 130 grams per kilometre, and is therefore included in the
main pool.
·Motor car (3) has CO₂ 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. 租赁和汽车使用费用
|
处理点 |
满足条件 |
处理方式 |
|
Business’s trading profit |
CO2 emissions over 130 grams/kilometer |
15% of the leasing cost disallowed in the calculation |
|
见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（个人使用的部分不可以享受补贴所以要计算disallowance的部分是多少） |
|
Sole trader or partnership’s trading profit (Private proportion of motor expenses 涉及VAT和repairs的更复杂情况) |
Repairs to a car |
如果在汽车的用途中只要有商业用途存在，那么汽车维修费用中产生的进项税可以全额抵扣； |
|
Fuel for business |
对于fuel油费来说，如果是纯粹商用的，那么进项增值税可以全额抵扣，不需要计算销项税。 |
|
|
Fuel for private use-scale charge |
如果是个人使用的油费，那么进项税同样可以抵扣，但是同时必须要计算销项税，通常销项税的数值会以一个含税的总额在题目中给出（scale charge），同学们要注意对其还原计算相应的销项税。 |
|
|
Fuel for private use-employee pay the full cost of fuel |
这种情况中同样需要计算销项税，只不过将员工支付的数额看作含税的油费进行计算，不采用scale charge。 |
|
|
见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 CO₂ emissions of 150 |
3,280 |
|
Lease of motor car with CO₂ emissions of 105 |
2,980 |
|
6,260 |
·The disallowance of leasingcosts for the motor car with CO₂ emissions of 150 grams per kilometre is £492
(3,280 x 15%).
·There is no disallowance forthe motor car with CO₂ 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. 公司汽车
当公司的employee接受来自公司提供的汽车，那么其应税福利的计算是按照获得汽车的定价（List Price，不考虑任何折扣）的固定百分比来作为职工的应税福利的值。
|
对于哪些人 |
不同情况 |
处理 |
|
|
Employee一般情况 |
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特殊情况 |
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%.也就是说要在所有的百分比之上再加3%，但是最高不能超过35%。 |
+3% |
|
If a motor car is unavailable for part of the tax year |
The taxable benefit is proportionately reduced. |
n/12 (n=月份数) |
|
|
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~就是超过一个employee使用的并且只能用作商用目的的，当个人使用相比商用比例很小时，并且车辆停置的地方要远离employee的居所的，也可以允许。 |
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.也就是说职工可以通过自己支付最多不超过£5,000来抵减汽车的价值。 |
D.自有汽车的使用
|
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.资本利得税和遗产税处理
|
CGT and IHT |
Disposal of a motor car |
Exempt from CGT purpose |
|
IHT |
No exemption from IHT |
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