ACCA TX（UK）常見考點知識解答（一）

ACCA TX稅務(wù)是F階段當(dāng)中相對較難的一科，從歷年通過率上來看TX（UK）學(xué)員的一次通過率確實不容樂觀。那么，為什么TX這么難考？學(xué)員在學(xué)習(xí)TX的過程中又出現(xiàn)了哪些問題？今天小編就來分享一下學(xué)員們遇到的幾大問題。

一、總結(jié)一下income tax corporation tax capital gain，這三個發(fā)生loss的時候可以carry forward和back多久，先本年還是先以前年度？

Income tax:
    1. Trading losses may be relieved against future profits of the same trade,against general income and against capital gains.
    2. Trading losses may be relieved against future profits of the same trade. The relief is against the first avaliable profits of the same trade.
    3. A trading loss may be set against general income in the year of the loss and/or the preceding year. Personal allowances may be lost as a result of the claim. Once a claim has been made in any year, the remaining loss can be set against net chargeable gains.
    4. Loss relief cannot be claimed against general income unless the loss-making business is conducted on a commercial basis.
    5. In opening years, a special relief involving the carry back of loss against general income is avaliable. Losses arising in the first four tax years of a trade may be set against general income in the three years preceding the loss making year, taking the earliest year first.
    6. On the cessation of trade, a loss arising in the last 12 months of trading may be set against trade profits of the tax year of cessation and the previous three years, taking the latest year first.
    Corporation tax:
    1. Trading losses may be relieved by deduction from current total profits, from total profits of earlier periods or from future trading income.

2. Trading losses carried forward can only be deducted from future trading profits arising from the same trade.
    3. Trading losses in the last 12 months of trading can be carried back and deducted from total profits of the previous three years.
    Capital loss:
    1. Capital losses can only be set against capital gains in the current and future accounting periods.

二、如果員工個人繳納NIC，為了計算能否享受，享受多少personal allowance的Adjusted Net income時，能否作為扣減項？

不可以。Adjusted net income 只能減personal pension contributions and gift aid donations.

三、如果雇主符合享受NIC的employment allowance的條件，那么，假如雇主本應(yīng)該為員工繳納4000￡的NIC，扣減3000￡的employment allowance后，只需要繳納1000￡的NIC，那么，員工豈不是就少了那3000￡的類似于福利的NIC了么？

employer contribution 是社會統(tǒng)籌社保部分，所有企業(yè)的這部分會在一個fund里面用于支付現(xiàn)有退休人員的退休金，不是為現(xiàn)有員工的contribution,也不會記錄到每個員工的pension fund 賬戶里，只有員工自己支付的部分存在自己的賬戶，員工退休后可以領(lǐng)取.

>>相關(guān)推薦：ACCA TX（UK）常見考點知識解答(二)

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