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2021年新ACCA考試大綱——TX(CHN)考綱變化詳情！
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 |
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