F6 Taxation (UK)– 税法 复习篇 （十三）

本周和学员们分享一些在答疑板中其他学员提出来的问题，供现在正在备考的考生们参考。建议同学们可以利用这些问题来检验一下自己是否也存在同样的问题，起到一个查漏补缺的作用。

1. 学员问题，“老师 您好 我想问一下 在上面的2中，提到的如何区分Self-employment和employment ? 说是有几个point的点。我在书上没有找到， 老师您可不可以给我提供一下精准的答案？或者告诉我在哪？”

答复：“我给您提供几个点，可以供您参考：

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. 学员问题，“老师 您好 在讲开私车为公用的时候，就是Statutory mileage rate 这块， 我想问从家到客户client那，算在其中吗？”

答复：“从家去客户那里这段距离有两种情况，如果公司和客户的所在地很近，那就不算在mileage allowance里面，如果离得很远，比如不在一个城市，那就算在mileage allowance中。”

3. 学员问题，“按照引用的讲义内容，除了Car以外的Capital Item 要以实际付出的现金作为Expense，但是Car还是要以Capital Allowance 的方式处理。 个人觉得Purchased cars 在Cash Basis下貌似要计算Capital Allowance 的。”

答复：“但是Under cash basis，这个购买motor car的费用其实就不算在business expenses中了。

因为Becker的教材在这方面还是没有说的太清楚，所以为您提供一些在cash basis这块知识写的比较明了的教辅资料。

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.

也就是有关motor car的收入与支出都不在Cash receipt和Deductible business expenses中列出，因为大纲中还提到了因为cash basis很复杂，所以只需要掌握书中提到的知识即可，所以咱们为了考试，也可以暂时不用了解它记录到哪了，可以在考试之后进行相关的了解。还有和您再强调一下，在cash basis中是肯定没有capital allowance的。”