F6 稅法考前分享

根據考官2013年6月份的報告顯示，以下問題在考生作答的時候顯現出比較薄弱的現象，下面就和學員一起來分享一下這些問題。

'Part (d) for 3 marks required candidates to state the tax advantages of a rental property qualifying as a trade under the furnished holiday letting rules. This section of the question was not answered quite so well as the other three sections, with some candidates explaining the furnished holiday letting qualifying conditions rather than the advantages of being so qualified. '

以上這段文字摘錄于考官報告。

在第一道題的第四部分，考官指出了考生的第一個弱點，那就是審題不清或者基礎知識薄弱。在這里考官沒有具體說明，但是學員們一定要引起足夠的注意。雖然，在F6當中，需要考生通過寫來拿分的題目很少，但是還是確實存在的，并且這些內容還相對來說是比較基礎的考點，例如：某一項稅種的優惠政策，某一項稅種的適用人群等問題。可能在學員的學習和復習中會遺漏相關的內容，至此，建議學員們在復習之余，翻閱一下教材中提到的相關章節內容，拓寬復習的寬度。

'Part (a) for 4 marks involved Ginger, who wanted to sell some of her holding of 10,000 £1 ordinary shares in Nutmeg Ltd to her daughter at an undervaluation. Ginger and her daughter were going to elect to hold over any gain as a gift of a business asset. The requirement was to explain how many shares Ginger could sell to her daughter without incurring any capital gains tax liability for 2012-13. It was necessary to work out the chargeable amount per share (since only the gift element of a gain can be held over), and to then utilize Ginger’s annual exempt amount for 2012-13. Although there were a number of correct answers to this section, it caused difficulty for many candidates. The main problem was not appreciating that the annual exempt amount should be used, despite a fairly heavy hint to this effect being given in the question.'

以上這段文字摘錄于考官報告。

通過以上這段報告中的文字，學員需要注意，在倒計時考官提到的主要問題，考生會無視題目中的線索，導致不能發現考點等問題。這個現象不僅僅在F6的考試中有所體現，在F4的考試中也有所體現。因為沒有注重題目里面的，各個條件之間的內在聯系，而不能很好的寫出考官想要的答案，這同樣是為什么有大部分考生不能通過的原因。

解決這個問題的辦法之一，同樣是至有效的辦法之一，就是學員們需要在聽課件復習的時候，沒有聽懂的點，先回歸課本，通過文字來了解這個知識點到底想說什么，并且通過這個知識點稅務局可以解決什么問題，之后，用書上的例題或者某年度的相應的試題來疏通這個知識點。這樣自己疏通的知識點會記憶的更加牢固和深刻。

正保會計網校2014年6月招生方案>>