2021年ACCA考試新考綱——TAX稅！

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來源: 正保會計網校編輯：澤 2021/03/26 16:45:11　字體：大小

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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生了變化吧！

TX-UK:June2021to March 2022

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.

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