2020年-2021年ACCA考试大纲：TX中国税

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pdf Taxation CHN - syllabus and study guide - Jun 20-Dec 20.docx

Change of Syllabus

TX-CHN: Until December 2020

Table 1 – Amendments to syllabus

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	Outcome a) amended to remove national and local
A3 The systems for self assessment and the making of returns	Outcome a) amended to remove taxpayers engaging in production or business operations
A4 The time limits for the submission of information, claims and payment of tax	Outcome b) amended to include withholding agents
B2 Income from employment	Renamed: Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome a) amended to change employment to comprehensive income
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome b) amended to require candidates to be able to distinguish between the four categories of income which fall under comprehensive income
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome c) amended to include social security contributions and the six types of specific additional allowable deductions for resident taxpayers
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Excluded topic extended to include listed companies: The criteria for special preferential treatment for stock options of listed and unlisted companies
B3 Income from privately owned business operations	Renamed: Income from business operations
B3 Income from business operations	Outcome a) amended to remove income derived from production operations and private owned household enterprises
B5 (new B4) Property, investment and other sources of income	Renamed: Property, investment, rental, dividend, interest and contingency (occasional) income
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	Removed from excluded topics (since abolished): Exemptions specific to foreign individuals receiving dividend or bonus income
B5 The comprehensive computation of taxable income and tax liabilities	Outcome b) amended to include the computation of tax payable by a tax resident on comprehensive income and the tax to be withheld by the withholding agent
C5 Tax avoidance, transactions with associated parties and special tax adjustments	Removed from C5 excluded topics (since now examinable under A3g): Details and content of transfer pricing documentation

Table 2 – Additions to syllabus

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	New outcome added: d) Understand the anti-avoidance measures for individuals and business entities
A3 The systems for self assessment and the making of returns	New outcome added: g) Understand the different types of transfer pricing documentation, including the requirements for preparation and submission of documentation and the consequences of non-compliance
A6 Penalties for noncompliance	New outcome added: c) State the amounts of penalties for non-compliance with transfer pricing rules
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: d) Understand the tax treatment of comprehensive income received by tax residents (worldwide income) and tax non-residents (China sourced income only)
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: f) Understand the withholding of individual income tax (IIT) on the provisional basis and annual tax return filing by a tax resident individual
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: c) Compute the tax payable on comprehensive income by a tax nonresident

Table 3 – Deletions from syllabus / additions to excluded topics

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	Details of the duties and powers of the different levels of tax bureau are no longer examinable and added to excluded topics
A3 The systems for self assessment and the making of returns	Added to excluded topics: The five-in-one business registration and tax registration processes for enterprises
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	The treatment of annual bonuses and share option incentive schemes for employees of listed and unlisted companies is no longer examinable and added to excluded topics
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Added to excluded topics: The tax exemption on specific medical insurances for employees
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Added to excluded topics: Overseas (non-PRC source) income of tax non-residents
B4 (original) Income from the provision of contracting and other services	All learning outcomes a) to c) no longer examinable and deleted from syllabus
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	The income and relevant deductions that fall within the category of royalties is no longer examinable under B4 and is now examinable under B2 comprehensive income. Added to excluded topics for B4.
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	Added to excluded topics: Tax treatment of income received by a partnership engaged in equity investments
B5 The comprehensive computation of taxable income and tax liabilities	The computation of annual tax payable in respect of contracting and leasing income is no longer examinable and added to excluded topics
B5 The comprehensive computation of taxable income and tax liabilities	Added to excluded topics: Transitional treatment from 1 October 2018 to 31 December 2018
B5 The comprehensive computation of taxable income and tax liabilities	Added to excluded topics: The mechanism of claiming tax deduction in relation to the six specific additional deductible allowances
E3 Imports and exports of goods and services	Added to excluded topics: Export VAT treatment of ecommerce

TX-CHN: Until December 2019

Table 1 – Amendments to syllabus

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	Outcome a) amended to remove national and local
A3 The systems for self assessment and the making of returns	Outcome a) amended to remove taxpayers engaging in production or business operations
A4 The time limits for the submission of information, claims and payment of tax	Outcome b) amended to include withholding agents
B2 Income from employment	Renamed: Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome a) amended to change employment to comprehensive income
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome b) amended to require candidates to be able to distinguish between the four categories of income which fall under comprehensive income
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Outcome c) amended to include social security contributions and the six types of specific additional allowable deductions for resident taxpayers
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Excluded topic extended to include listed companies: The criteria for special preferential treatment for stock options of listed and unlisted companies
B3 Income from privately owned business operations	Renamed: Income from business operations
B3 Income from business operations	Outcome a) amended to remove income derived from production operations and private owned household enterprises
B5 (new B4) Property, investment and other sources of income	Renamed: Property, investment, rental, dividend, interest and contingency (occasional) income
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	Removed from excluded topics (since abolished): Exemptions specific to foreign individuals receiving dividend or bonus income
B5 The comprehensive computation of taxable income and tax liabilities	Outcome b) amended to include the computation of tax payable by a tax resident on comprehensive income and the tax to be withheld by the withholding agent
C5 Tax avoidance, transactions with associated parties and special tax adjustments	Removed from C5 excluded topics (since now examinable under A3g): Details and content of transfer pricing documentation

Table 2 – Additions to syllabus

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	New outcome added: d) Understand the anti-avoidance measures for individuals and business entities
A3 The systems for self assessment and the making of returns	New outcome added: g) Understand the different types of transfer pricing documentation, including the requirements for preparation and submission of documentation and the consequences of non-compliance
A6 Penalties for noncompliance	New outcome added: c) State the amounts of penalties for non-compliance with transfer pricing rules
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: d) Understand the tax treatment of comprehensive income received by tax residents (worldwide income) and tax non-residents (China sourced income only)
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: f) Understand the withholding of individual income tax (IIT) on the provisional basis and annual tax return filing by a tax resident individual
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	New outcome added: c) Compute the tax payable on comprehensive income by a tax nonresident

Table 3 – Deletions from syllabus / additions to excluded topics

Section and subject area	Syllabus content
A2 The structure of the PRC tax system	Details of the duties and powers of the different levels of tax bureau are no longer examinable and added to excluded topics
A3 The systems for self assessment and the making of returns	Added to excluded topics: The five-in-one business registration and tax registration processes for enterprises
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	The treatment of annual bonuses and share option incentive schemes for employees of listed and unlisted companies is no longer examinable and added to excluded topics
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Added to excluded topics: The tax exemption on specific medical insurances for employees
B2 Comprehensive income including income from employment, income from the provision of services, royalty income and income from manuscripts	Added to excluded topics: Overseas (non-PRC source) income of tax non-residents
B4 (original) Income from the provision of contracting and other services	All learning outcomes a) to c) no longer examinable and deleted from syllabus
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	The income and relevant deductions that fall within the category of royalties is no longer examinable under B4 and is now examinable under B2 comprehensive income. Added to excluded topics for B4.
B4 (new) Property, investment, rental, dividend, interest and contingency (occasional) income	Added to excluded topics: Tax treatment of income received by a partnership engaged in equity investments
B5 The comprehensive computation of taxable income and tax liabilities	The computation of annual tax payable in respect of contracting and leasing income is no longer examinable and added to excluded topics
B5 The comprehensive computation of taxable income and tax liabilities	Added to excluded topics: Transitional treatment from 1 October 2018 to 31 December 2018
B5 The comprehensive computation of taxable income and tax liabilities	Added to excluded topics: The mechanism of claiming tax deduction in relation to the six specific additional deductible allowances
E3 Imports and exports of goods and services	Added to excluded topics: Export VAT treatment of ecommerce