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2021年到2022年ACCA考試大綱出來了!小編注意到,ACCA考試大綱當中TX(CHN)考綱變化率竟然為15%!時間緊,任務重!為了能夠節省備考時間,一定要過來看看ACCA考試大綱具體在哪里發生了變化!
TX-CHN: Until December 2021
Table 1 – Amendments to syllabus
Section and subject area | Syllabus content | |
A1 | The PRC tax system and itsadministration | Removed from excluded topics(since abolished): · The Offshore Oil TaxationBureau |
A4 | The time limits for thesubmission of information,claims and payment of tax | Outcome c) amended to clarifyprepayment instalments areprovisional quarterly enterpriseincome tax filing |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Outcome g) [previously outcome f)]amended to include individualincome tax on the cumulative provisional withholding method onsalaries |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Removed from excluded topics(since abolished): · Foreign experts working for aidprojects |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Removed from excluded topics(since now examinable under B2e): · Annual bonuses |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Excluded topic extended to includesalaries: · Calculation of tax for employersbearing the tax on salaries andannual bonuses |
B3 | Income from businessoperations | Excluded topic · Agricultural operations involvingplanting, breeding, husbandryand fishery)extended and re-worded to: · Local variations on assessmentof individual income tax onbusiness operations |
B4 | Property, investment, rental,dividend, interest andcontingency (occasional)income | Removed from excluded topics(since now examinable under B2): · Recognise the income that fallswithin the category of royaltiesand apply the relevantdeductions |
B5 | The comprehensivecomputation of taxableincome and tax liabilities | Removed from excluded topics(since now examinable as businessoperating income under B3): · Compute the annual tax payablein respect of contracting andleasing income |
B6 | The use of exemptions andreliefs in deferring andminimising income tax liabilities | Outcome a) amended to clarify itincludes income not subject toindividual income tax |
E2 | The computation of VATliabilities | Outcome b) amended to includeinput credits on employees’transportation costs |
Table 2 – Additions to syllabus
Section and subject area | Syllabus content | |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | New outcome added: e) Understand the tax treatment ofannual bonuses received by taxresidents (China sourced incomeonly) |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | New outcome added: h) Understand the annual tax returnfiling by a tax resident oncomprehensive income withindividual income tax withheld by thewithholding agent |
E1 | The scope of value addedtax (VAT) | New outcome added: d) Understand the VAT exemptionfor small-scale taxpayers |
E2 | The computation of VATliabilities | New outcome added: g) Understand and calculate theadditional 10% input credits forcertain industries |
Table 3 – Deletions from syllabus / additions to excluded topics
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Added to excluded topics: · The calculation of individualincome tax withheld on serviceincome, royalty income andmanuscript income for taxresidents and taxnon-residents |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Added to excluded topics: · The details of the six types ofspecific additional allowance |
B2 | Comprehensive incomeincluding income fromemployment, income fromthe provision of services,royalty income and incomefrom manuscripts | Added to excluded topics: · The eight tax exempt allowancesfor foreigners |
C4 | Tax incentives | Added to excluded topics: · The criteria for small-scale andlow profit enterprises |
E1 | The scope of value addedtax (VAT) | Added to excluded topics: · Nursery and elderly |
E2 | The computation of VATliabilities | Added to excluded topics: · The list of industries which canhave the additional 10% inputcredits |
E2 | The computation of VATliabilities | Added 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!正保會計網校將為ACCA考生提供更多有關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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