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2021年ACCA考試新考綱——TAX稅！
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！
Table 1 – Additions
| Section and subject area | Syllabus content | |
| A4 | The time limits for the submission of information, claims and payment of tax, including payments on account – excluded topics | Excluded 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. |
| B2 | Income from employment – excluded topics | Excluded 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. |
| B3 | Income from self-employment | New part （v） added: Compute structures and buildings allowances. Remaining outcomes renumbered. |
| B3 | Income from self-employment– excluded topics | Excluded topic added: ?Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2021. |
| B4 | Property and investment income – excluded topics | Excluded topics added: ?The cap on deduction of the property income finance costs tax reducer. ?Carry forward of the property income finance costs tax reducer. |
| B6 | National insurance contributions for employed and self-employed persons – excluded topics | Excluded topic added: ?Group aspects of the annual employment allowance. |
| C3 | Gains 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） |
| C5 | The computation of capital gains tax – excluded topics | Excluded topic added: ?Business asset disposal relief lifetime limit prior to 6 April 2020. |
| E3 | Chargeable gains for companies – excluded topics | Excluded topic added: ?Restriction on carried forward capital losses for companies with chargeable gains over ￡5 million. |
| F2 | The computation of VAT liabilities – excluded topics | Excluded topics added: ?The reverse charge for building and construction services. ?Postponed accounting for VAT on imports. |
| G1-4 | Employability and technology skills | New 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 area | Syllabus content | |
| B3 | Income from self-employment – excluded topics | Excluded topic amended: ?Knowledge of the annual investment allowance limit of ￡200,000 applicable from 1 January 2021. |
| B7 | The use of exemptions and reliefs in deferring and minimising income tax liabilities – excluded topics | Excluded 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）. |
| C5 | The computation of capital gains tax | Part b） amended to refer to business asset disposal relief （formerly entrepreneurs’ relief） |
| C5 | The computation of capital gains tax – excluded topics | Excluded 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 area | Syllabus content | |
| B3 | Income from self-employment – excluded topics | Excluded topics removed: ?The 100% allowance for expenditure on water technologies. ?Structures and buildings allowance. |
| E2 | Taxable total profits – excluded topics | Excluded topic removed: ?Structures and buildings allowance. |
There have been no other amendments to the syllabus.
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【TX（UK&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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