ACCA23（E）（P）（10-11）

ACCA23（E）（P）（10-11）
Chapter 10 Value added tax (1)
增值税 (1) Example：林场木材—> 家具厂—>家具店—>消费者V A (增加值) = Sales(供货收入) –Purchase (外购货物成本)
V AT payable (应纳V AT) = V A ×t (税率)
= (Sales - Purchases) ×t
= Sales ×t –Purchases ×t
= Output V AT(销项税额) – Input V AT(进项税额)
1 Background of VAT
VAT基本情况
1.1 Taxable supplies
应税供货
1.2 Taxable persons
纳税人
2 Supplies
供货
2.1 Chargeable supplies
应税供货
2.2 Supplies of goods and services
提供货物和劳务
2.3 Exempt and taxable supplies
免税和应税供货
2.4 The rate of tax
税率
3 Taxable persons
纳税人
3.1 Registration by reference to
historical turnover
根据历史营业额进行税务登记
3.2 Registration by reference to future turnover
根据将来营业额进行税务登记
3.3 Disaggregation
分散营业额
3.4 Voluntary registration
自愿登记
3.5 Benefits of voluntary registration
自愿登记的好处
3.6 Deregistration
注销税务登记
3.7 Transfer of registration
税务登记的转让
3.8 Tax consequences of deregistration 注销税务登记的税务处理
3.9 Transfer of a business as a going concern
继续经营企业转让
4 Output tax
销项税
4.1 Valuation of supplies
计税价值
(a) Barter transaction, etc
易货交易等
(b) Sale for money plus used goods taken in part exchange
以旧贴补换新等
(c) Sold to a connected person at a price lower than the MV
以低于市场价格向关联人供货
4.2 The time of supply (the tax point) 纳税义务发生时间
Special rules for certain supplies
某些供货的特殊规定:
- Goods on sale or return
可退货销售
- Continuous supplies
长期连续供货
- Hire purchase
租购
4.3 Bad debt relief
坏帐冲抵
5 Input tax
进项税
5.1 Condition for obtaining input tax credit
进项税额抵扣的条件
5.2 Pre-registration input VAT
税务登记前的进项税额
5.3 Non-deductible input VAT
不允许抵扣的进项税额
(a) Business entertainment
业务招待费
(b) Motor cars
机动车
5.4 Motor expenses
汽车费用
5.5 Interaction with capital allowances 与资产扣除的相互影响
Chapter 11 Value added tax (2)
增值税 (2)
1 Tax return and records
纳税申报表和记录
1.1 Normal accounting system
一般计税制
1.2 Substantial traders
纳税大户
1.3 VAT returns
增值税纳税申报表
1.4 Refunds of VAT
VAT退税
1.5 VAT records
VAT记录
1.6 Control visits
税控检查
1.7 Assessments
税收查定
1.8 Appeals 上诉
2 VAT invoices
VAT 发票
2.1 Normal VAT invoices
一般VAT发票
2.2 VAT invoices issued by retailers
零售商VAT发票
3 The special accounting schemes
特殊计税制 -- 实收实付计税制和年度计税制3.1 Cash accounting scheme
实收实付计税制
3.2 Annual accounting scheme
年度计税制
3.3 The flat rate scheme
征收率制
4 Penalties
税务处罚
4.1 The default surcharges
滞纳(报)金
第一次2％，第二次5％，滞
纳税款少于
200英镑的不罚
第三次10％，第四次或以上15％, 罚金少于30英镑的罚30英镑
4.2 Serious misdeclarations
严重误报罚金
4.3 Default interest
滞纳利息
5 Zero rating
零税率
5.1 Items that are zero-rated
VAT零税率项目
6 Exemption 免税
6.1 Items that are exempt from VAT VAT免税项目。