2011年6月ACCA考试：F6税务大纲

©无忧考网整理了2011年6月份ACCA考试《F6税务》大纲辅导，该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　Study Guide

　　A THE PRC TAX SYSTEM

　　1.The overall function and purpose of taxation in a modern economy

　　a)Describe the purpose(economic,social etc)of taxation in a modern economy.

　　2.Different types of taxes

　　a) Identify the different types of taxes.

　　b) Explain the difference between direct and indirect taxation.

　　3.The structure of the PRC tax system

　　a) Describe the overall structure of the PRC national and local tax system.

　　b) Describe the duties and powers of the different levels of tax bureau.

　　c) State the different sources of tax law and regulation.

　　d) Appreciate the interaction of the PRC tax system with that of other tax jurisdictions.

　　Excluded topics

　　●The Offshore Oil Taxation Bureau

　　●Local variations in the enforcement of taxes in different parts of China

　　●Social security levies/contributions

　　4.Tax avoidance and tax evasion

　　a) Explain the difference between tax avoidance and tax evasion.

　　b) Explain the need for an ethical and professional approach.

　　B INCOME TAX ON INDIVIDUALS

　　1.The scope of individual income tax(IIT)

　　a)Describe the scope of individual income tax(IIT).

　　b)Explain how the residence of an individual is determined.

　　c)Understand the special provisions relating to expatriates and temporary residents.

　　d)Explain the tax treatment of income from both China and overseas of tax residents.

　　e)Explain the tax treatment of income from China for tax non-residents.

Excluded topics

　　●Overseas(no-PRC source)income of tax non-residents.

　　2.Income from employment

　　a)Recognise the income that falls within the category employment income.

　　b)Distinguish between the activities that are treated as employment income and those that constitute individual service incom.

　　c)Recognise the allowable deductions.

　　d)Distinguish between the benefits in kind which are taxable and those that are non-taxable.

　　e)Understand the treatment of annual bonuses and long service awards.

　　f)Recognise when the time apportionment basis will apply in the case of expatriate senior executives.

　　Excluded topics

　　●Foreign experts working for aid projects

　　●Share and share option incentive schemes for employees

　　●Payments on the termination of employment,and other lump sum compensation payments received by employees.

　　3.Income from privately-owned business operations

　　a)Recognise the income that falls within the category derived from production and business operations by private-owned household enterprises.

　　b)Recognise the costs and expenses that are and are not deductible under the actual basis of computation.

　　c)Explain the treatment of losses.

　　d)Explain the treatment of a partnership.

　　e)Explain the circumstances in which the deemed taxable income method of computation will apply.

　　Excluded topics

　　●Agricultural operations involving planting,breeding,husbandry and fishery.

　　4.Income from the provision of contracting and other services

　　a)Recognise the income that falls within the category derived from contracting,sub-contracting,leasing or sub-leasing and apply the relevant deductions.

　　b)Recognise the income that falls within the category derived from the provision of individual(personal)services and apply the relevant deductions.

　　c)Recognise the income that falls within the category derived from the publishing or distribution of works(authorship,etc.)and apply the relevant deductions.

　　5.Property,investment and other sources of income

　　a) Recognise the income that falls within the category of royalties and apply the relevant deductions.

　　b) Recognise the income that falls within the category of interest,dividends and bonuses.

　　c) Recognise the income that falls within the category of rental income derived from the leasing of moveable and immovable property and apply the relevant deductions.

　　d) Recognise the income that falls within the category of income from the sale of moveable and immovable property and apply the relevant deductions.

　　e) Recognise the income that falls within the category contingency(occasional)income.

　　Excluded topics

　　●Exemptions specific to foreign individuals receiving dividend or bonus income.

　　6.The comprehensive computation of taxable income and tax liabilities

　　a)Distinguish income taxed at progressive rates and income taxed at the prescribed fixed rate.

　　b)Compute the monthly tax payable by employees,including in situations involving annual bonuses,dual employment,time apportionment and working periods of less than a month.

　　c)Compute the annual tax payable by an individual business operator,including in situations where a fixed monthly 'Salary' is paid.

　　d)Compute the annual tax payable in respect of contracting and leasing income.

　　e)Compute the fixed rate tax payable on receipts of other categories of income.

　　f)Compute the tax credit available in respect of foreign tax paid on foreign income.

Excluded topics

　　●Special reductions of tax allowed for taxpayers who are disabled,aged and unsupported etc.

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

　　a)Recognise the income that is exempt from individual income tax.

　　b)Explain the exemption available on the sale of an individuals family residence.

　　c)Explain and compute the deduction available for charitable donations made by individuals.

　　d)Identify,compute and apply the right deduction/relief in given circumstances.

　　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.

　　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.

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

　　c)Understand how relief for pre-commencement expenses is given.

　　d)Capital expenditure

　　i)Distinguish between depreciable and non-depreciable tangible fixed assets.

　　ii)Explain how the original value of tangible fixed assets is determined.

　　iii)Compute depreciation allowances for tangible fixed assets using the straight line method.

　　iv)Explain how the original value of intangible assets is determined.

　　v)Compute amortisation allowances for intangible assets.

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

　　f)Transactions with associated parties:

　　i)Explain the 'arms length' principle.

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

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

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

　　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.

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

　　c)Compute the tax credit available for foreign tax paid on foreign income.

　　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.