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2021年新ACCA考試大綱——TX(CHN)考綱變化詳情！

來源: 正保會計網(wǎng)校 編輯：澤 2021/03/12 10:51:28　字體：大 小

2021年到2022年ACCA考試大綱出來了！小編注意到，ACCA考試大綱當(dāng)中TX(CHN)考綱變化率竟然為15%！時間緊，任務(wù)重！為了能夠節(jié)省備考時間，一定要過來看看ACCA考試大綱具體在哪里發(fā)生了變化！

2021年新ACCA考試大綱——TX(CHN)考綱變化詳情！

TX-CHN: Until December 2021
Table 1 – Amendments to syllabus

　Section and subject areaSyllabus content
A1The PRC tax system and itsadministrationRemoved from excluded topics（since abolished）:
· The Offshore Oil TaxationBureau
A4The time limits for thesubmission of information,claims and payment of taxOutcome c） amended to clarifyprepayment instalments areprovisional quarterly enterpriseincome tax filing
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsOutcome g） [previously outcome f）]amended to include individualincome tax on the cumulative
provisional withholding method onsalaries
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsRemoved from excluded topics（since abolished）:
· Foreign experts working for aidprojects
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsRemoved from excluded topics（since now examinable under B2e）:
· Annual bonuses
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsExcluded topic extended to includesalaries:
· Calculation of tax for employersbearing the tax on salaries andannual bonuses
B3Income from businessoperationsExcluded topic
· Agricultural operations involvingplanting, breeding, husbandryand fishery）extended and re-worded to:
· Local variations on assessmentof individual income tax onbusiness operations
B4Property, investment, rental,dividend, interest andcontingency （occasional）incomeRemoved from excluded topics（since now examinable under B2）:
· Recognise the income that fallswithin the category of royaltiesand apply the relevantdeductions
B5The comprehensivecomputation of taxableincome and tax liabilitiesRemoved from excluded topics（since now examinable as businessoperating income under B3）:
· Compute the annual tax payablein respect of contracting andleasing income
B6The use of exemptions andreliefs in deferring andminimising income tax
liabilities		Outcome a） amended to clarify itincludes income not subject toindividual income tax
E2The computation of VATliabilitiesOutcome b） amended to includeinput credits on employees’transportation costs

Table 2 – Additions to syllabus

　Section and subject area Syllabus content
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsNew outcome added:
e） Understand the tax treatment ofannual bonuses received by taxresidents （China sourced incomeonly）
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsNew outcome added:
h） Understand the annual tax returnfiling by a tax resident oncomprehensive income withindividual income tax withheld by thewithholding agent
E1The scope of value addedtax （VAT）New outcome added:
d） Understand the VAT exemptionfor small-scale taxpayers
E2The computation of VATliabilitiesNew outcome added:
g） Understand and calculate theadditional 10% input credits forcertain industries

Table 3 – Deletions from syllabus / additions to excluded topics

B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsAdded to excluded topics:
· The calculation of individualincome tax withheld on serviceincome, royalty income andmanuscript income for taxresidents and taxnon-residents
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsAdded to excluded topics:
· The details of the six types ofspecific additional allowance
B2Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscriptsAdded to excluded topics:
· The eight tax exempt allowancesfor foreigners
C4Tax incentivesAdded to excluded topics:
· The criteria for small-scale andlow profit enterprises
E1The scope of value addedtax （VAT）Added to excluded topics:
· Nursery and elderly
E2The computation of VATliabilitiesAdded to excluded topics:
· The list of industries which canhave the additional 10% inputcredits
E2The computation of VATliabilitiesAdded to excluded topics:
· The refund of incremental inputVAT brought forward from 1April 2019 onwards

以上就是【2021年新ACCA考試大綱——TX(CHN)考綱】具體變化了！正保會計網(wǎng)校將為ACCA考生提供更多有關(guān)ACCA考綱咨詢，還有ACCA老師陪你一同走在ACCA備考路上，讓我們一起互幫互助，一起拿下ACCA證書！ACCA老師介紹>>

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