BPP Learning Media所著的《P6高级税务(英国版ACCA课本)》教你如何应用以前课程中学到的相关知识和技能，以评估主要税种对于个人和组织的财务决策施加的影响。我们的课本注重大纲中最重要的方面，包括：了解并理解英国税法体系；税务对于个人和公司财务管理的重要性；相关税种的影响；纳税筹划方法；与客户、皇家税务与海关总署和其他专业人士的沟通。

课本经由考官审核，以合适的水平涵盖整个大纲内容。课本末尾用整章的篇幅探讨了纳税筹划和职业道德，这一章的目的是在你获取的知识和将知识应用到此类问题之间搭建桥梁。题库和答案库对于培养你的知识应用技巧来说也是至关重要的。P6的测验卷也包含在课本末尾处，你可以借此熟悉正式考试中的题型。

Introduction

Helping you to pass - the ONLY P6 Study Text reviewed by the examiner!

Studying P6

Part A Taxation of individuals

1 Principles of income tax

2 Pensions and other tax efficient investment products

3 Property and other investment income

4 Employment income

5 Employment income: additional aspects

6 Trade profits

7 Capital allowances

8 Trading losses

9 Partnerships and limited liability partnerships

10 Overseas aspects of income tax

Part B Capital taxes

11 Chargeable gains: an outline

12 Shares and securities

13 Chargeable gains: reliefs

14 Chargeable gains: additional aspects

15 Self assessment for individuals and partnerships

16 An introduction to inheritance tax

17 Inheritance tax: valuation, reliefs and the death estate

18 Inheritance tax: additional aspects

19 Trusts and stamp duties

Part C Taxation of companies

20 Computing taxable total profits

21 Chargeable gains for companies

22 Computing corporation tax payable

23 Administration, winding up, purchase of own shares

24 Losses and deficits on non-trading loan relationships

25 Close companies and investment companies

26 Groups and consortia

27 Overseas aspects of corporate tax

Part D Value added tax

28 Value added tax 1

29 Value added tax 2

Part E Tax planning and ethics

30 Tax planning and ethics

Part F Personal and corporate financial management

31 Personal and corporate financial management

Exam question and answer bank

Tax tables

Index

Review form and free prize draw