ACCA知識點(diǎn)：F6（英國稅）單詞表

Adjusted net income   調(diào)整后凈收入

Allowable deductions   準(zhǔn)予扣除數(shù)

Annual allowance    每年免稅額

Annual Investment Allowance (AIA)   年度投資補(bǔ)貼

Beneficial loans   有利的貸款

Calculation of tax on death estate   遺產(chǎn)稅計(jì)算

Capital allowances   資本減免額

Capital expenditure   資本性支出

Capital gains tax   資本利得稅

Annual exempt amount   每年的免稅額

Capital losses   資本損失

Chargeable asset   應(yīng)稅資產(chǎn)

Chargeable disposal   應(yīng)稅處置所得

Chattel   動產(chǎn)

Exempt asset   免稅資產(chǎn)

Holdover relief   緩繳稅款優(yōu)惠

Tax payable   應(yīng)交稅費(fèi)

Taxable gains   應(yīng)稅所得

Valuing quoted shares   股票估值

Cash basis of accounting   收付實(shí)現(xiàn)制

Cessation of trade   經(jīng)營終止

Chargeable lifetime transfer (CLTs)   生前轉(zhuǎn)增的資產(chǎn)稅

Charitable donations   慈善捐贈

Child benefit   兒童福利

Tax exempt benefit   免稅福利

Corporation tax   企業(yè)所得稅

Dividend income   股利收入

Exempt income   免稅收入

Filing date for a personal tax return   個(gè)人所得稅申報(bào)日期

Fiscal year    財(cái)政年度

Franked investment income (FII)   免稅投資收入

Gift aid donations   捐贈禮物

Gilts   金邊證券

Her Majesty's Revenue and Customs   英國稅務(wù)海關(guān)總署

Income tax payable   應(yīng)交個(gè)人所得稅

Inheritance tax   遺產(chǎn)稅

Interest on late paid tax   延遲繳稅利息

Interest on overdue tax   滯納交稅利息

Miscellaneous income   其他收入

National insurance   國民保險(xiǎn)

New individual savings accounts (NISAs)   新個(gè)人儲蓄賬戶

Occupational pension scheme   職業(yè)退休金計(jì)劃

Payroll deduction scheme   工資扣除計(jì)劃

Potentially exempt transfer (PET)   潛在的免稅轉(zhuǎn)移

Pre-trading expenditure   經(jīng)營前指出

Statutory mileage allowances    法定里程津貼

Tax avoidance   避稅

Tax evasion   偷稅

Tax returns   納稅申報(bào)表

Tax tribunal   稅務(wù)法庭

Taxable income   應(yīng)稅收入

Tribunal hearings   法庭聽證會

Value added tax (VAT)   增值稅

VAT invoices   增值稅發(fā)票

VAT periods   增值稅期間

Wear and tear allowance   資本折舊額度

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