By Tom Rolfe
The 2007 variation of CIMA's authentic studying platforms has been written along with the CIMA school to completely replicate what can be established within the examination. up-to-date to include legislative and syllabus alterations, the 2007 studying platforms supply entire research fabric for the may perhaps and November 2007 tests. the hot version continues the preferred loose-leaf layout and comprises: * perform questions all through * entire revision part * subject summaries * prompt analyzing articles from a number of journals * may perhaps 2006 Q & A'sCIMA legitimate studying platforms are the one fabrics written and counseled by way of the CIMA school * The respectable studying structures are the one research fabrics counseled by means of CIMA * totally revised and up to date with new readngs and labored examples* Written by way of the Examiner and CIMA college * whole built-in package deal incorporating syllabus counsel, complete textual content, suggested articles, revision courses and vast query perform
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Additional resources for CIMA Learning System 2007 Financial Accounting and Tax Principles (Cima Learning Systems Managerial Level 2007)
5. 6. 5. 3. 3. 8. qxd 6/9/06 2:45 PM Page 13 Direct Taxes on an Entity’s Profits and Gains 2 LEARNING OUTCOME After completing this chapter you should be able to: identify the principal types of taxation likely to be of relevance to an incorporated business in a particular country, including direct tax on the entity’s trading profits and capital gains, indirect taxes collected by the entity, employee taxation, withholding taxes on international payments. Note: To fully complete this learning outcome chapters 2 and 3 must be completed.
1 Introduction In Chapter 1, we defined an indirect tax as one that is levied on one part of the economy with the intention that it will be passed on to another. In this chapter we are going to examine the types of indirect taxation that an entity may get involved with, either collecting the tax on behalf of government or paying the tax themselves. In the first part of this chapter we will consider the main type of consumption tax, tax on sales, in its two main forms sales tax and value-added tax.
There are very few countries using single stage sales taxes, virtually no country uses a single level sales tax at the manufacturing or wholesale level. The USA is the main example of a country using a retail sales tax, although the USA retail sales tax operates at the individual state government level rather than federal government level. 2 Multi-stage sales taxes A multi-stage sales tax charges tax each time a product or its components is sold in the chain from manufacturer, assembler, wholesaler to retailer.