Rates of VAT Reduced rate items Preparing your VAT return Online filing Record keeping 3.问题与应用（能力要求） Answer the following questions 1.What are the special points of the VAT in the UK? 2.Please explain the business rates in the UK. 3.List the reduced tax rate items for the VAT in the UK. 4.Explain the types of the UK National Insurance Contributions. 5.How to understand the statues of“non-dom”? (三)思考与实践 Explain the following sentences 1.UK source income is generally subject to UK taxation no matter the citizenship nor the place of residence of the individual nor the place of registration of the company. 2.Exemptions are intended to relieved the tax burden on essentials while placing the full tax on luxuries. 3.The zero rate of VAT applied to many goods and services also comes under fire as "an expensive and highly inefficient"way of helping people on low incomes. 4.Transfers between husband and wife or between civil partners do not crystallize a capital gain,but instead transfer the purchase price and allowances. (四)教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 3 Income tax (一)目的与要求 1.Explain how the residence of an individual is determined. 2.Compute the tax payable on savings and dividends income. 3.Prepare a basic income tax computation involving different types of income. 55 Rates of VAT Reduced rate items Preparing your VAT return Online filing Record keeping 3.问题与应用（能力要求） Answer the following questions 1.What are the special points of the VAT in the UK? 2.Please explain the business rates in the UK. 3.List the reduced tax rate items for the VAT in the UK. 4.Explain the types of the UK National Insurance Contributions. 5.How to understand the statues of “non-dom”? （三）思考与实践 Explain the following sentences 1.UK source income is generally subject to UK taxation no matter the citizenship nor the place of residence of the individual nor the place of registration of the company. 2.Exemptions are intended to relieved the tax burden on essentials while placing the full tax on luxuries. 3.The zero rate of VAT applied to many goods and services also comes under fire as “an expensive and highly inefficient” way of helping people on low incomes. 4.Transfers between husband and wife or between civil partners do not crystallize a capital gain, but instead transfer the purchase price and allowances. （四）教学方法与手段 介绍本章教学主要采用的方法和手段为课堂讲授、多媒体教学、网络辅助教学、 分组讨论、课堂讨论等。 Chapter 3 Income tax (一)目的与要求 1.Explain how the residence of an individual is determined. 2.Compute the tax payable on savings and dividends income. 3.Prepare a basic income tax computation involving different types of income