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所在平台: Udemy |
课程主页: https://www.udemy.com/course/the-uk-tax-system/
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以下是关于Coursera上“英国税制”课程的内容总结： 本课程是英国特许会计师协会（ACCA）“技能级别”科目“税务”的重点讲解。课程旨在帮助学员掌握适用于个人、单公司及公司集团的税收体系的知识和技能。 完成本课程后，学员应能： A. 解释税收系统的运作和范围，以及纳税人（或其代理人）的义务和不合规的后果。 B. 解释并计算个人的所得税和国民保险（NIC）对雇员、雇主及个体经营者的影响。 C. 解释并计算个人产生的应税收益。 D. 解释并计算个人的遗产税。 E. 解释并计算个体公司及公司集团的企业所得税。 F. 解释并计算增值税对法人及非法人企业的影响。
UK TaxationACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Taxation) of its Second level called as Skill Level. The aim of the syllabus is to develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies. The syllabus for Taxation - United Kingdom (TX-UK) introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. On successful completion of this exam, candidates should be able to:A. Explain the operation and scope of the tax system and the obligations of tax payers and/or their agents and the implications of non-complianceB. Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employedC. Explain and compute the chargeable gains arising on individualsD. Explain and compute the inheritance tax liabilities of individualsE. Explain and compute the corporation tax liabilities of individual companies and groups of companiesF. Explain and compute the effects of value added tax on incorporated and unincorporated businesses
