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ACCA F6 TX税务 大纲核心考点
文章来源：网络
发布时间：2021-12-30 11:25
阅读：386次
对于想要参加ACCA考试的考生来说，复习备考阶段都比较关注重点考点的学习，下面就考生们整理了ACCA F6 TX税务 大纲核心考点，考生们考参考学习。
一、
（1）The overall function and purpose of taxation in a modern economy
（2）Specific anti-avoidance legislation.
（3）The payment of CGT by annual instalments
（4）Simple assessments
（5）Information powers.
（6）Pre-return compliance checks.
（7）Detailed procedures on the carrying out and completion of a compliance check.
二、
（1）The scope of income tax
（2）The exemption for zero emission
（3）company motor cars；The reduced charge applicable to zero emission company vans；Tax free childcare scheme；Share and share option incentive schemes for employees
三、
（1）Gains and losses on the disposal of movable and immovable property
（2）The basic principles of computing gains and losses
（3）Incorporation relief、Reinvestment relief.
四、
（1）The liabilities arising on chargeable lifetime transfers and on the death of an individual
（2）Gifts to charities；Gifts to political parties；Gifts for national purposes
（3）Interest and penalties
五、
（1）Taxable total profits
（2）A detailed question on the pooling provisions as they apply to limited companies；Substantial shareholdings；Calculation of indexation factors
（3）The effect of a group corporate structure for corporation tax purposes
六、
（1）The computation of VAT liabilities
（2）The second-hand goods scheme；The capital goods scheme；The special scheme for retailers
相关阅读：【2022年ACCA考试报考指南】
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讲师认证：中博教育CICPA教研负责人
中国注册会计师CPA、税务师TA、中级会计师。 多年会计培训行业经验，精通理论知识，深谙各个考试项目《会计》科目考试命题规律。多次参与初级《初级会计实务》、中级《中级会计实务》、注会《会计》、注会《审计》、税务师《财务与会计》辅导书的编写工作，知名实力派辅导专家，现任中博教育CICPA教研负责人。
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