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2021年ACCA考試新考綱——TAX稅！

來源: 正保會(huì)計(jì)網(wǎng)校 編輯：澤 2021/03/26 16:45:11　字體：大 小

2021年到2022年ACCA考試大綱出來了！小編把TX（UK&CHN）考綱變化整理在一起了！TX（UK）今年6月份的考試就開始實(shí)行了！所有趕緊和小編，一起過來看看ACCA考試大綱具體在哪里發(fā)生了變化吧！

TX-UK:June2021to March 2022

Table 1 – Additions

　Section and subject areaSyllabus content
A4The time limits for the submission of information, claims and payment of tax, including payments on account – excluded topicsExcluded topic added:
?The calculation of payments on account for disposals of residential property where there is more than one residential property disposal during a tax year.
B2Income from employment – excluded topicsExcluded topics added:
?The calculation of a car benefit where the car was registered before 6 April 2020.
?The calculation of a car benefit for non-hybrid cars with emissions below 50g/km.
B3Income from self-employmentNew part （v） added:
Compute structures and buildings allowances.
Remaining outcomes renumbered.
B3Income from self-employment– excluded topicsExcluded topic added:
?Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2021.
B4Property and investment income – excluded topicsExcluded topics added:
?The cap on deduction of the property income finance costs tax reducer.
?Carry forward of the property income finance costs tax reducer.
B6National insurance
contributions for employed
and self-employed persons –
excluded topics		Excluded topic added:
?Group aspects of the annual employment allowance.
C3Gains and losses on the
disposal of movable and
immovable property –
excluded topics		Excluded topic added:
?The two year pre-occupation period exemption for private residence relief （PRR）
C5The computation of capital
gains tax – excluded topics		Excluded topic added:
?Business asset disposal relief lifetime limit prior to 6 April 2020.
E3Chargeable gains for
companies – excluded topics		Excluded topic added:
?Restriction on carried forward capital losses for companies with chargeable gains over ￡5 million.
F2The computation of VAT
liabilities – excluded topics		Excluded topics added:
?The reverse charge for building and construction services.
?Postponed accounting for VAT on imports.
G1-4Employability and technology skillsNew syllabus area G to reflect the outcomes and demonstrable skills required for the TX-UK examination, using the available technology.

Table 2 – Amendments

　Section and subject areaSyllabus content
B3Income from self-employment – excluded topicsExcluded topic amended:
?Knowledge of the annual investment allowance limit of ￡200,000 applicable from 1 January 2021.
B7The use of exemptions and reliefs in deferring and minimising income tax liabilities – excluded topicsExcluded topic amended:
?The anti-avoidance annual allowance limit of ￡4,000 for pension contributions （the tapering of the annual allowance down to a minimum of ￡4,000 is examinable）.
C5The computation of capital gains taxPart b） amended to refer to business asset disposal relief （formerly entrepreneurs’ relief）
C5The computation of capital gains tax – excluded topicsExcluded topics amended to refer to business asset disposal relief （formerly entrepreneurs’ relief）:
?Business asset disposal relief for associated disposals
?Expanded definition of the 5% shareholding condition for business asset disposal relief
?Availability of business asset disposal relief where shareholding is diluted below the 5% qualifying threshold

Table 3–Deletions

　Section and subject areaSyllabus content
B3Income from self-employment – excluded topicsExcluded topics removed:
?The 100% allowance for expenditure on water technologies.
?Structures and buildings allowance.
E2Taxable total profits – excluded topicsExcluded topic removed:
?Structures and buildings allowance.

There have been no other amendments to the syllabus.

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【TX（UK&CHN）考綱】具體變化了！正保會(huì)計(jì)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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