ACCA TX（CHN）考试大纲（2021年6月-2021年12月）

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The syllabus

A The PRC tax system and its administration

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

2. The structure of the PRC tax system

3. The systems for assessment of tax and the making of returns

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

5. The procedures relating to enquiries, disputes and appeals

6. Penalties for non-compliance

B Income tax on individuals

1. The scope of individual income tax (IIT)

2. Comprehensive income including income from employment, income from

the provision of services, royalty income and income from manuscripts

3. Income from business operations

4. Property, investment, rental, dividend, interest and contingency (occasional) income

5. The comprehensive computation of taxable income and tax liabilities

6. The use of exemptions and reliefs in deferring and minimising income tax

liabilities

C Income tax on enterprises

1. The scope of enterprise income tax (EIT)

2. The profits chargeable to EIT

3. The comprehensive computation of tax liability

4. Tax incentives

5. Transactions with associated parties and special tax adjustments

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

D Land appreciation tax

1. The scope of land appreciation tax (LAT)

2. The computation of LAT liabilities

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

E Indirect taxes – Value added tax, consumption tax and customs duty Value added tax

1. The scope of value added tax (VAT)

2. The computation of VAT liabilities

3. Imports and exports of goods and services

4. The administration of VAT Consumption tax

5. The scope of consumption tax (CT)

6. The computation of CT liabilities

7. The administration of CT Customs duty

8. The scope of customs duty

9. The computation of customs duty

10. The administration of customs duty

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F Employability and technology skills

1. Use computer technology to efficiently access and manipulate relevant information.

2. Work on the relevant response options, using available functions and technology, as would be required in the workplace.

3. Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.

4. Present data and information effectively using the appropriate tools.

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