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Mục tiêu Sau khi hoàn thành của ứng cử viên giấy nên có khả năng: • chuẩn bị tính toán và tư vấn cho khách hàng về các vấn đề liên quan đến nghĩa vụ thuế của các cá nhân phát sinh từ các biên lai thu nhập, thanh lý vốn và chuyển giao giá trị • chuẩn bị tính toán và tư vấn cho khách hàng về các vấn đề liên quan đến trách nhiệm pháp lý thuế của các công ty phát sinh từ thu nhập và thanh lý, nhượng bán vốn • cung cấp tư vấn về. | Paper 3.2 Advanced Taxation United Kingdom AIM To ensure candidates can apply judgement and technique in the provision of a range of taxation services. In particular to equip candidates with the ability to resolve problems involving the computation of tax liabilities basic tax and financial planning and which draw upon the interaction of a wide range of taxes. The primary focus of the paper will be based around taxation issues. OBJECTIVES On completion of this paper candidates should be able to prepare computations for and advise clients on issues relating to the tax liabilities of individuals arising from income receipts capital disposals and transfers of value prepare computations for and advise clients on issues relating to the tax liabilities of corporations arising from income generation and capital disposals provide advice on minimising or deferring tax liabilities for individuals or corporations by using exemptions and or reliefs evaluate a corporation s and individual s financial position with particular regard to the importance of taxation in decision making and to recommend appropriate personal financial plans and demonstrate the skills expected in Part 3. 3.2 Advanced Taxation 2.3 Business Taxation POSITION OF THE PAPER IN THE OVERALL SYLLABUS This is the final tax paper and builds upon the knowledge acquired in Paper 2.3 Business Taxation concerning the taxation of businesses and employees. A thorough understanding of the Paper 2.3 syllabus is therefore considered requisite for Paper 3.2. Candidates also need to understand formats of accounts used for sole traders partnerships and companies from Paper 1.1 and also the need to have an understanding of some of the financial reporting standards from Paper 2.5. There is no substantial integration with other papers in Part 3. SYLLABUS CONTENT 1 Taxation of individuals a Principles of income tax b Income tax on income from land and buildings c Income tax on income from Investment d Income tax on income from .
