各位同學(xué)們在學(xué)習ACCA F6 的過程中可能最頭疼的就是大段大段的文字敘述了，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F6的效率，節(jié)省時間，并且知識結(jié)構(gòu)會更加清晰。

 

A. 購買時適用的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
 partners) that make the capital allowances claim.

★Unless a motor car is used  exclusively for business purposes, input VAT is not recoverable
 when it is purchased. Output VAT will then not be due on the disposal.  Therefore, for capital
 allowance purposes, VAT inclusive figures are used.

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
 pool
 £

Special

rate pool
 £

Allowances
 £

Addition  qualifying for FYA

        

Motor car (1)

12,400

      

FYA - 100%

12,400

    

12,400
 

_____

0

    

Additions –
 Motor car (2)

        

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. 租賃和汽車使用費用

 

處理點

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（個人使用的部分不可以享受補貼所以要計算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，那么汽車維修費用中產(chǎn)生的進項稅可以全額抵扣；

Fuel for business

對于fuel油費來說，如果是純粹商用的，那么進項增值稅可以全額抵扣，不需要計算銷項稅。

Fuel for private use-scale charge

如果是個人使用的油費，那么進項稅同樣可以抵扣，但是同時必須要計算銷項稅，通常銷項稅的數(shù)值會以一個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算相應(yīng)的銷項稅。

Fuel for private use-employee pay the full cost of  fuel

這種情況中同樣需要計算銷項稅，只不過將員工支付的數(shù)額看作含稅的油費進行計算，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
 grams per kilometre

3,280

Lease  of motor car with CO? emissions of 105
 grams per kilometre

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
 (216 x 20/120)

36

Input  VAT

  

Fuel  (720 x 20/120)

120

 

C. 公司汽車

當公司的employee接受來自公司提供的汽車，那么其應(yīng)稅福利的計算是按照獲得汽車的定價（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employee使用的并且只能用作商用目的的，當個人使用相比商用比例很小時，并且車輛停置的地方要遠離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
 class 1 NICs.

 

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

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