Corporation tax Chargeable gains tax Inheritance tax Value added tax Indirect tax&direct tax Revenue tax capital tax progressive tax non-progressive tax Tax evasion Tax avoidance 3.问题与应用（能力要求） (1)What is the difference between a direct and an indirect tax? (2)How might a double taxation agreement benefit a UK taxpayer who has income arising in a country which has such an agreement with the UK? (三)思考与实践 1.Tax avoidance is legal.True/False? (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。 Topic Two:UK Taxation 2 Scope of income tax (一)目的与要求 1.Reading business article about taxation. 2.Explain how the residence of an individual is determined. 3.思政元素：本部分涉及税务的相关知识以及如何在英国确定个人住所。讲解 时，可引导学生将相关内容与中华人民共和国住房保障法、住房制度做比较， 从而引导学生进一步了解国内住房市场的发展。 This part deals with information about taxation and explain how the residence of an individual is determined in UK.During this lesson, students can be guided to compare relevant knowledge with the Law of Housing Security of the People's Republic of China as well as the housing system in China,so as to understand the development of the domestic housing market. (二)教学内容 1.主要内容 1.1 Residence 1010 Corporation tax Chargeable gains tax Inheritance tax Value added tax Indirect tax & direct tax Revenue tax & capital tax progressive tax & non-progressive tax Tax evasion Tax avoidance 3.问题与应用（能力要求） (1) What is the difference between a direct and an indirect tax? (2) How might a double taxation agreement benefit a UK taxpayer who has income arising in a country which has such an agreement with the UK? （三）思考与实践 1.Tax avoidance is legal. True/False? （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。 Topic Two: UK Taxation 2 Scope of income tax (一) 目的与要求 1.Reading business article about taxation. 2.Explain how the residence of an individual is determined. 3.思政元素：本部分涉及税务的相关知识以及如何在英国确定个人住所。讲解 时，可引导学生将相关内容与中华人民共和国住房保障法、住房制度做比较， 从而引导学生进一步了解国内住房市场的发展。 This part deals with information about taxation and explain how the residence of an individual is determined in UK. During this lesson, students can be guided to compare relevant knowledge with the Law of Housing Security of the People's Republic of China as well as the housing system in China, so as to understand the development of the domestic housing market. (二) 教学内容 1.主要内容 1.1 Residence