ACCA Paper 2.

BUSINESS TAXATION
英国工商税收
Teacher: Fang Weiping
I Introduction to Paper 2.3
Part 2
2.1 Information Systems
2.2 corporate and Business Law
2.3 Business Taxation
2.4 Financial Management and
Control
2.5 Financial Reporting
2.6 Audit and Internal Review
II Contents
Part A: Corporate Business
公司工商经营
Part B: Unincorporated Business
非公司工商经营
Part C: Employees
雇员
Part D: Tax Planning
税收筹划
III Syllabus and study guide
大纲和学习指导
This part points out what are ex
aminable and what are not exam
inable.
All the excluded topics are not e
xaminable.
IV Format of the UK
examination
考试结构形式
Section A: 55 marks
Section B: 45 marks
Total 100 marks
V Scope of the UK examination
考试范围
Section A
Question 1
Question 2
Section B
Question 3
Question 4
Question 5
Question 6
Question 7
VI Computation requirements
计算要求
VII The examinable taxes and
taxpayers
要考的税种和纳税人
VIII The core elements
核心内容
IX How to pass Paper 2.3?
如何通过 2.3?
X Basic Knowledge of Taxation
税收基本知识
The basic elements of taxation:
税收要素
1. Taxpayer
纳税人
2. Taxable object and tax base
征税对象
3. Tax rates
税率
- Proportional tax 比例税
- Progressive tax 累进税

Example
Tax base ( ￡ ) Tax rate
1 ～ 2,090 10%
2,091 ～ 32,400 22%
32,401 ～ 40%

Where the tax base is ￡ 33,000

Computation of tax liability

￡
2,090×10% 209
(32,400-2,090)×22% 6,668
(33,000-32,400)×40% 240

Tax liability 7,117

 Chapter 1
An outline of
corporation tax
公司税概述
1 Legal authority 法定当局
1.1 The charge to CT 公司税概述

2 Company residence 公司居所

2.1 Determination 公司居所的判定

3 Definition of terms 关于时期的定义

3.1 Period of account 会计期
3.2 Accounting period 计税期
3.3 Financial year 财务年度
4 Accounting period 计税期

4.1 Period starts

一个公司计税期的开始
4.2 Period finishes
一个公司计税期的结束

5 A basic CT computation
公司税的基本计征制度

5.1 Basic principles 基本原则

5.2 The schedular system 所得分类制度

Schedule A A 种所得 ( 土地建筑租赁所得 )

Schedule D D 种所得
Case I D 种 1 类所得 ( 营业所得 )
Case III D 种 3 类所得 ( 利息所得 )
Case V D 种 5 类所得 ( 海外股息所得等 )

注 : 从 05/06 年度起 , 上述分类只适用于公司

税
05/06 纳税年度起所得税使用新所得分类：
Trading income 生产经营利润（ Schedule D C
ase I ）
Interest income 利息所得（ Schedule D III ）
Property business income 财产租赁所得
（ Schedule A ）
Dividend income 股息所得 （ Schedule F ）
Overseas dividends 海外股息所得 (Schedule
D Case V ）
Employment income 就业所得（原 Schedule
E）

注：为了避免混乱，主考官决定公司税和所得税都
采用新所得分类
5.3 Patent royalties 专利特许权使用费

5.4 Dividends received from UK companies

从英国公司取得的股息

5.5 Chargeable gains 应税利得

5.6 Charges on income 所得费用

5.7 Expenses of management 管理费用

5.8 Layout of a CT computation 公司税计算 £
Trading income ( 经营利润 ) X
Interest income ( 利息所得 ) X
Dividends from non-UK co ( 非英国公司股息 ) X
Property business income ( 财产租赁所得 ) X
Chargeable gains ( 应税利得 ) X
X
Less: Charges on income ( 不扣缴税的毛捐赠 ) (X)

PCTCT ( 应纳公司税利润 ) X
Franked investment income (FII, 免税投资所得 ) X
Profit ( 利润 ) X
CT liability （应纳公司税） @ X% X
Less: Tax paid ( 减 : 已纳公司税 ) (X)
Tax payable ( 应清缴公司税 ) X
6 Franked investment income, FII
免公司税投资所得
6.1 The implications
取得免公司税投资所得的处理

7 The corporation tax liability

应纳公司税税额
7.1 The rates of CT
公司税税率
7.2 Payment of CT liability 公司税的缴纳
7.3 Marginal relief 边际减税

CT liability = PCTCT × 30% – (upper

PCTCT 11
limit 1.5mil – P) × ---------- ×-----
P 400

Effective marginal rate: 32.75%

300,000 ×19% + ( P –300,000) ×32.75%
7.4 Starting rate 起点税率
Annual profit :
≤ ￡ 10,000: 0%
= ￡ 10,001 - ￡ 50,000:

PCTCT × 19% – (50,000 – P) ×

PCTCT/P × 19/400

Effective marginal rate: 23.75%

10,000 ×0% + ( P –10,000) ×23.75%
7.5 Dividends paid to non-corporate
shareholders
向非公司股东支付股息

7.6 Short accounting periods 短计税期

7.7 Period straddling 31 March

跨越 3 月 31 日的计税期

7.8 Associated companies 联营公司

 Chapter 2
Trading income
经营所
得
1 Adjusting the accounting profit 会计利润的调整
1.1 Adjustments 调整
There are four adjustments 有四类调整

￡ ￡
净利润
X
加 : 税法不允许但会计上扣除了的费用 X
是经营所得但会计上不列出的所得 X
X
X
减 : 会计上列为所得但不是经营所得的所得 X
会计上不作为但税收上允许扣除的费用 X
资产扣除
X
(X)
Trading profit 生产经营利润
X
2 Non-deductible expenditure
不允许扣除的支出
2.1 Not wholly and exclusively for trading
purposes
不是全部和完全为了营业目的的支出
2.2 Capital expenditure
资本支出
2.3 Subscriptions and donations
会费和捐赠
2.4 Entertaining and gifs
招待和礼品
2.5 Legal and professional charges
法律和专业费用
2.6 Appropriations
利润划拨
2.7 Irrecoverable debts and allowances for
debtors
坏帐和潜在收不回应收账款扣除
调整时：
增加利润的： - 不允许扣除的坏帐扣除了
- 允许扣除的坏帐收回了 （冲当期的
允
许扣除坏帐）
减少利润的： - 允许扣除的坏帐没有扣除
- 不允许扣除的坏帐收回了
2.8 Provisions for future costs
未来费用准备金
2.9 Charges on income and gift aid
所得费用和捐助
2.10 Interest payable
应付利息
2.11 Car leasing
汽车租赁

Expensive cars 昂贵汽车租金扣除

12,000 + 1/2( 车价 – 12,000)
年租金 × ----------------------------------------
车价
2.12 Other items
其他项目

3 Other adjustments
其他调整

3.1 Taxable trading income not included

in accounting
会计上不列出 , 但是应税经营所得的所
得
3.2 Deductible expenditure but not included
in accounting
会计上不表现 , 但是税收上允许扣除的费用
Short lease 短期租赁保证金扣除额
保证金 - 2 ％ ×(D - 1)× 保证金
= ----------------------------------------- ，或
租赁年限 D

51- D 1
= 保证金 × --------- × --------------
50 租赁年限 D
3.3 Income included in accounting but
but not taxable trading income
是会计所得 , 但不是应税经营所得

4 Relief for pre-trading expenditure

开业前支出的弥补
 Chapter 3
Capital allowances
资产扣除
1 Eligibility 资产扣除资格

1.1 Qualifying assets 合格资产

要考的合格资产是 :
- Plant and machinery 设备和机器
- Industrial buildings and qualifying
hotels 工业建筑和合格旅馆

1.2 Relief 如何扣除

2 Meaning of plant and machinery
设备机器的含义
2.1 Assets deemed to be plant
视同设备的资产
2.2 Assets that are not plant
肯定不属于设备的资产
Items that are part of the building but
not plant
被认为属于建筑，不属于设备的资产
3 Calculation of the CA
资产扣除的计算
3.1 Pooling of expenditure
资本性支出的汇集
3.2 Writing down allowances, WDA
资产划减
3.3 Length of ownership in a accounting
period
在一个计税期的资产持有期
3.4 Sale of plant and machinery
设备机器出售
3.5 Balancing charge 应税差额
3.6 Balancing allowances 余额扣除

4 First year allowances (FYAs)

第一年扣除
4.1 Small & medium-sized co 中小公司
4.2 Low emission cars 低排放机动车
5 Motor cars
汽车
5.1 Costing less than £12,000
价格不超过 12,000 英镑的汽车
5.2 Costing more than £12,000
价格超过 12,000 英镑的汽车

6 Short-life assets
短寿资产
6.1 Computation 短寿资产划减计算
7 Long-life assets
长寿资产的划减
Tax treatment 税收处理

8 Fixtures forming part of a building

建筑内固定装置
8.1 Restriction to CA 资产划减限制
8.2 Joint election 共同选择
9 Industrial buildings
工业建筑
9.1 Definition 工业建筑定义
9.2 Excluded buildings
不属于工业建筑的建筑
9.3 Hotels 旅馆
9.4 Qualifying cost 合格的建筑成本

10 Calculating IBA
计算新建筑的资产扣除
10.1 Writing down allowance 划减扣除
10.2 Writing down period 划减期
10.3 Sale of building with industrial use
出售用于营业的建筑
10.4 Sale of building after non-industrial
use 改变工业用途建筑的出售

11 CA for used IB 旧工业建筑的资产划减

11.1 Principles 原则

Annual WDA for purchase of used IB

购买旧工业建筑用于工业目的的年划减扣除
 售后支出余额
年划减扣除 = ──────
剩余划减年限

售后支出余额 = 售前 WDV ＋ 出售者的应税

差额 ( 或－出售者的
余额扣除 )

剩余划减年限 = 25 年 － 已划减年限 ( 算到
月）