ACCA2011年6月份考試大綱(F6)(11)

　　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。

　　G.CUSTOMS DUTY

　　1.The scope of customs duty

　　a)Describe the scope of customs duty.^[2]

　　b)Understand the treatment of goods temporarily imported into and used in China.^[2]

　　Excluded topics

　　●Details of nomenclature and statutory exemptions

　　●Treatment of luggage and postal items.

　　2.The computation of customs duty

　　a)Explain how the dutiable value is determined.^[2]

　　b)Compute the duty payable,including for goods within the custody period.^[2]

　　Excluded topics

　　●Treatment of goods temporarily exported from China for repair overseas or for sub-contracting purposes

　　●Tax preferential policy for special locations e.g. bonded zones,economic development zones and export processing zones

　　●Tax preferential policy for imported machinery as part of a capital contribution to a foreign invested enterprise.

　　3.The administration of customs duty

　　a)Explain how customs duties are accounted for and administered.^[2]

　　b)State by when customs duties must be paid and the consequences of late payment.^[2]

　　H.THE OBLIGATIONS OF TAXPAYERS AND/OR THEIR AGENTS

　　1.The systems of assessment and the making of returns

　　a)Describe the tax registration procedure for taxpayers engaging in production or business operations, withholding agents and foreign individuals.^[1]

　　b)Understand the system by which taxes are reported and paid on a withholding basis in respect of individuals (including non-residents)and foreign enterprises.^[2]

　　c)Understand the system by which an individual taxpayer must report and pay individual income tax personally.^[2]

　　d)Understand the system by which corporate enterprises report and pay enterprise income tax.^[2]

　　e)Understand the system by which liability to land appreciation tax is reported and the tax paid.^[2]

　　Excluded topics

　　●Consolidated reporting for multiple establishments/head office and branches

　　2.The time limits for the submission of information,claims and payment of tax

　　a)Recognise the time limits that apply for the making of returns and payment of tax by withholding agents.^[2]

　　b)Recognise the time limits that apply for the making of returns and payment of individual income tax by individual taxpayers.^[2]

　　c)Recognise the time limits that apply for the making of returns and payment of enterprise income tax by corporate enterprises,including the making of prepayment instalments.^[2]

　　d)Recognise the time limits that apply for the making of returns and payment of land appreciation tax,including advance payments on presales.^[2]

　　e)Explain the circumstances in which the deadline for the submission of returns and/or payment of tax may be deferred.^[1]

　　f)Explain the obligations of taxpayers engaged in production and business operations to keep books of account.^[1]

　　3.The procedures relating to enquiries,disputes and appeals

　　a)Explain the investigating powers of the tax authorities.^[2]

　　b)Explain the procedures for dealing with disputes and appeals.^[1]

　　c)Explain the procedure by which a tax refund can be obtained.^[1]

　　4.Penalties for non-compliance

　　a)State the circumstances in which a penalty or interest can be imposed.^[2]

　　b)Calculate the surcharge and other monetary penalties(fines)payable on overdue tax.^[2]

　　READING LIST

　　This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.

　　Additional examiner suggested reading:

　　"Taxation Law",edited by the Chinese Institute of CPAs

　　"Taxation Law",edited by the Chinese Institute of tax agents

　　China Master Tax Guide,CCH Asia Pte Limited

　　Further details on reading lists and Approved Learning Content can be found in the first few sections of this guide and on the following link.

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