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ACCAglobal Accountant杂志-2012年十月刊P6
ACCA Student Accountant magazine archive October 2012 Examiner’s approach to P6 (IRL) 考官文章更新至P6 本文的目标是P6，先进的税收是确保考生可以为客户提供的信息，他们需要的影响主要的爱尔兰税可能对他们的财务决策和情况。本文的基础上获得的知识和技能的水平在2，介绍新的税收，如资本收购物业税和增值税。它是必不可少的候选人有一个良好的工作知识的税检查纸插入之前坐。 以往的考官注意许多学生坐—没有这方面的知识。然而，与—，重点将是在实际应用中的税收原则客户的情况，而不是简单地说明规则。 The aim of Paper P6 (IRL), Advanced Taxation is to ensure that candidates canprovide clients with the information that they require regarding the impact thatthe major Irish taxes may have on their financial decisions and situations.This paper builds on the knowledge and skills acquired at the Paper F6 level,and introduces new taxes such as capital acquisitions tax and VAT on property.It is essential that candidates have a good working knowledge of the taxesexamined at Paper F6 prior to sitting Paper P6. Previous examiners have notedthat many students sitting Paper P6 do not have this knowledge. However, withPaper P6, the emphasis will be on the practical application of tax rules to client scenarios rather than simply stating the rules. Candidates will be expected to be able to identify issues and questions mayrequire candidates to address ‘the tax consequences’ of a given situation without indicating which particular taxes to consider. It will be up tocandidates to identify the relevant taxes and the issues in respect of these taxes before beginning their answers. Candidates will also be expected to identify standard tax planning measures inorder to minimise and/or defer tax liabilities. Not all tax planning involvescomplicated structures and plans. The student should also be thoroughlyfamiliar with the basic ‘bread and butter’ tax planning measures such asmaximising the use of tax bands, and adequate pension planning. Sometimeschanging the timing of a transaction can have a big effect on the tax payable. |
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