F6 Taxation (UK)– 稅法 復習篇 （十三）

本周和學員們分享一些在答疑板中其他學員提出來的問題，供現(xiàn)在正在備考的考生們參考。建議同學們可以利用這些問題來檢驗一下自己是否也存在同樣的問題，起到一個查漏補缺的作用。

1. 學員問題，“老師 您好 我想問一下 在上面的2中，提到的如何區(qū)分Self-employment和employment ? 說是有幾個point的點。我在書上沒有找到， 老師您可不可以給我提供一下精準的答案？或者告訴我在哪？”

答復：“我給您提供幾個點，可以供您參考：

1. Whether or not individual under the control of company;

2.Whether or not individual taking any financial risk;

3.Whether or not individual be paid by hour and for overtime;

4.Whether or not individual make profit from sound management;

5.Whether or not individual is required to do the work personally;

6.Whether or not individual is an obligation to accept work that is offered;

7.Whether or not individual need provide his own equipment.”

2. 學員問題，“老師 您好 在講開私車為公用的時候，就是Statutory mileage rate 這塊， 我想問從家到客戶client那，算在其中嗎？”

答復：“從家去客戶那里這段距離有兩種情況，如果公司和客戶的所在地很近，那就不算在mileage allowance里面，如果離得很遠，比如不在一個城市，那就算在mileage allowance中。”

3. 學員問題，“按照引用的講義內(nèi)容，除了Car以外的Capital Item 要以實際付出的現(xiàn)金作為Expense，但是Car還是要以Capital Allowance 的方式處理。 個人覺得Purchased cars 在Cash Basis下貌似要計算Capital Allowance 的。”

答復：“但是Under cash basis，這個購買motor car的費用其實就不算在business expenses中了。

因為Becker的教材在這方面還是沒有說的太清楚，所以為您提供一些在cash basis這塊知識寫的比較明了的教輔資料。

The taxable trading profits under the cash basis are calculated as:

(a) Cash receipts; less

(b) Deductible business expenses actually paid in the period.

Cash receipt

Cash receipts include all amounts received relating to the business including cash and card receipt. They include amounts received from the sales of plant and mechinery, other than on the sales of motor cars. Receipts from the sales of motor cars and capital assets which are not classed as plant and mechinery (eg land) are not taxable receipt.

Deductible business expenses

Under the cash basis, business expenses are deductible when they are paid.

Business expenses for the cash basis of accounting include capital expenditure on plant and machinery (except motor cars). Other capital expenses are not business expenses eg purchase of land, motor card and legal fees on such purchases.

也就是有關motor car的收入與支出都不在Cash receipt和Deductible business expenses中列出，因為大綱中還提到了因為cash basis很復雜，所以只需要掌握書中提到的知識即可，所以咱們?yōu)榱丝荚?，也可以暫時不用了解它記錄到哪了，可以在考試之后進行相關的了解。還有和您再強調(diào)一下，在cash basis中是肯定沒有capital allowance的。”