ACCA2011年6月份考試大綱(F6)(10)

　　隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中,為幫助廣大考生迅速掌握考試要點(diǎn),定位好備考重點(diǎn),正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南,以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點(diǎn)提供詳細(xì)的信息.

　　F.TURNOVER TAXES-art B

　　1.The scope of business tax(BT)

　　a)Describe the scope of business tax(BT).^[2]

　　b)Recognise who is liable to pay business tax.^[2]

　　c)Distinguish between taxable and exempt activities.^[2]

　　d)Understand the interrelationship between business tax and VAT.^[2]

　　Excluded topics

　　●Exemptions applicable to special industries e.g.agriculture,education,medicine and postal services.

　　2.The computation of BT liabilities.

　　a)Explain how business turnover is determined.^[2]

　　b)Explain when deemed turnover will be used and the methods by which it is calculated.^[1]

　　c)Compute the tax payable at appropriate rates,including in situations where an enterprise carries on several different business activities,(e.g.mixed sales activities,concurrent taxable and non-taxable sales activities.)^[2]

　　Excluded topics

　　●The exemption incentive for technology transfer

　　●Specific provisions relating to the calculation of turnover for enterprises engaged in construction,finance leasing,insurance,money lending,tourism,transportation and cultural activities.

　　3.The scope of consumption tax(CT)

　　a)Describe the scope of consumption tax(CT).^[2]

　　b)Recognise who is liable to pay consumption tax.^[2]

　　c)Distinguish between taxable and exempt activities and goods.^[2]

　　4.The computation of CT liabilities.

　　a)Explain how the taxable sales value is determined.^[2]

　　b)Compute the tax payable at appropriate rates,according to the ad valorum,fixed rate and compound rate methods.^[2]

　　c)Explain how CT is accounted for in the case of sales of goods subject to different rates of tax.^[2]

　　d)Understand the treatment of goods used by the manufacturer and imported goods.^[2]

　　Excluded topics

　　●Tax refund on exports.

　　5.The administration of turnover taxes

　　a)Explain how BT and CT are accounted for and administered.^[2]

　　b)State the deadlines for the filing of returns and the payment of tax,and the consequences of late payment.^[2]

　　Excluded topics

　　●Location of payment of BT

　　●Consolidated reporting for multiple establishments/head office and branches for CT

　　●Procedures for application for exemption(BT and CT)

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