ACCA2011年6月份考試大綱(F6)(8)

　　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。

　　C.INCOME TAX ON ENTERPRISES

　　1.The scope of enterprise income tax(EIT)

　　a)Describe the scope of enterprise income tax(EIT)and the basis of assessment for a limited company or representative office.^[2]

　　b)Define the terms 'place of registration' and 'place of management'

　　Excluded topics

　　●Liquidation income

　　2.The profits chargeable to EIT

　　a)Recognise gross income for the purposes of EIT,including the treatment of deemed sales.^[2]

　　b)Recognise the costs and expenses that are deductible and non-deductible in computing taxable income.^[2]

　　c)Understand how relief for pre-commencement expenses is given.^[2]

　　d)Capital expenditure

　　i)Distinguish between depreciable and non-depreciable tangible fixed assets.^[2]

　　ii)Explain how the original value of tangible fixed assets is determined.^[2]

　　iii)Compute depreciation allowances for tangible fixed assets using the straight line method.^[2]

　　iv)Explain how the original value of intangible assets is determined.^[2]

　　v)Compute amortisation allowances for intangible assets.^[2]

　　e)Explain how relief for losses can be obtained in the current year and by carry forward.^[2]

　　f)Transactions with associated parties:

　　i)Explain the 'arms length' principle.^[2]

　　ii)Recognise when a transfer pricing adjustment should apply in relation to the sale/purchase of goods and services and compute relevant amounts.^[2]

　　iii)Recognise when a restrictions on loan interest payable should apply and compute relevant amounts.^[2]

　　g)Explain the tax consequences of doing business in China through a representative office or branch.^[2]

　　Excluded topics

　　●The treatment of value appreciation resulting from asset revaluations

　　●The carry forward of losses after the division or merger of an enterprise and on a change of shareholding

　　●The carry forward of losses when returns are filed on a consolidated basis.

　　3.The comprehensive computation of taxable income and tax liability

　　a)Prepare a computation of taxable income from various sources and compute the tax payable.^[2]

　　b)Explain and compute the deductions available for donations for public welfare or relief and for cultural purposes.^[2]

　　c)Compute the tax credit available for foreign tax paid on foreign income.^[2]

　　4.Tax incentives

　　a)Understand and apply the tax incentives which are targeted at enterprises engaged in certain industries (e.g.agricultural project,cultivation of flower,infrastructure projects,environmental protection,high/new technology enterprise，venture capital and diversified utilization of energy).

　　b)Understand and apply the 'super-deductions'

　　for research and development expenses(including depreciation of machinery,salaries and wages,etc.) incurred in developing new technology,products and technologies and salaries expenses.

　　c)Understand and apply the tax incentives to the purchase of equipment specifically for the purpose of protecting the environment，achieving energy or water saving.

　　d)Understand and apply the transitional arrangement for prior tax incentives.

　　5.The use of exemptions and reliefs in deferring and minimising tax liabilities

　　The use of exemptions and reliefs is implicit within all of the above sections 1 to 4 of part C of the syllabus concerning enterprise income tax.

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