2021年新ACCA考试大纲——TX(CHN)考纲变化详情！

来源: 正保会计网校编辑：泽 2021/03/12 10:51:28　字体：大小

2021年到2022年ACCA考试大纲出来了！小编注意到，ACCA考试大纲当中TX(CHN)考纲变化率竟然为15%！时间紧，任务重！为了能够节省备考时间，一定要过来看看ACCA考试大纲具体在哪里发生了变化！

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