ACCA考试辅导：F6 税法考前分享

　　根据考官2013年6月份的报告显示，以下问题在考生作答的时候显现出比较薄弱的现象，下面就和学员一起来分享一下这些问题。
　　'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. '
　　以上这段文字摘录于考官报告。
　　在*9道题的第四部分，考官指出了考生的*9个弱点，那就是审题不清或者基础知识薄弱。在这里考官没有具体说明，但是学员们一定要引起足够的注意。虽然，在F6当中，需要考生通过写来拿分的题目很少，但是还是确实存在的，并且这些内容还相对来说是比较基础的考点，例如：某一项税种的优惠政策，某一项税种的适用人群等问题。可能在学员的学习和复习中会遗漏相关的内容，至此，建议学员们在复习之余，翻阅一下教材中提到的相关章节内容，拓宽复习的宽度。
　　'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.'
　　以上这段文字摘录于考官报告。
　　通过以上这段报告中的文字，学员需要注意，在最后考官提到的主要问题，考生会无视题目中的线索，导致不能发现考点等问题。这个现象不仅仅在F6的考试中有所体现，在F4的考试中也有所体现。因为没有注重题目里面的，各个条件之间的内在联系，而不能很好的写出考官想要的答案，这同样是为什么有大部分考生不能通过的原因。
　　解决这个问题的办法之一，同样是最有效的办法之一，就是学员们需要在听课件复习的时候，没有听懂的点，先回归课本，通过文字来了解这个知识点到底想说什么，并且通过这个知识点税务局可以解决什么问题，之后，用书上的例题或者某年度的相应的真题来疏通这个知识点。这样自己疏通的知识点会记忆的更加牢固和深刻。