ACCA2011年6月份考试大纲(F6)(9)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！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。

　　D.LAND APPRECIATION TAX

　　1.The scope of land appreciation tax(LAT)

　　a)Describe the scope of land appreciation tax(LAT).^[2]

　　2.The computation of LAT liabilities

　　a)Explain how the transaction price is determined.^[2]

　　b)Recognise the costs and expenses that are generally deductible.^[2]

　　c)Recognise the additional deduction available to real estate developers.^[2]

　　d)Compute the value added amount and the tax payable.^[2]

　　Excluded topics

　　●Land and property sales where the contract was signed before 1 January 1994.

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

　　a)Explain the exemption available for the construction of ordinary standard residences.^[2]

　　b)Explain the exemption available for the assignment or exchange of an individual's own residential dwelling house.^[2]

　　c)Identify the circumstances in which a temporary exemption from tax will apply.^[2]

　　E.TURNOVER TAXES-art A

　　VALUE ADDED TAX

　　1.The scope of value added tax(VAT)

　　a)Describe the scope of value added tax(VAT).^[2]

　　b)Recognise who is a VAT payer.^[2]

　　c)Distinguish between general taxpayers and small scale taxpayers.^[2]

　　d)List the principal reduced rate,zero rate and exempt supplies.^[1]

　　Excluded topics

　　●Specific rules and exemptions applicable to special industries e.g.agriculture,electricity and gold re-cycling.

　　2.The computation of VAT liabilities

　　a)Understand how the time of supply of goods and services is determined.^[2]

　　b)Understand how the time at which input credits may be applied is determined.^[2]

　　c)Explain how'Sales value'is determined.^[2]

　　d)Recognise the circumstances in which input VAT is not deductible.^[2]

　　e)Compute the VAT liability of a general taxpayer using the input-utput method.^[2]

　　f)Compute the VAT liability of a small scale taxpayer using the simplified formula.^[1]

　　Excluded topics

　　●Tax preferential policy for special industries

　　e.g.the software industry.

　　3.Imports and exports

　　a)Understand how the composite tax value and VAT payable on imported goods is determined.^[2]

　　b)Distinguish between exported goods eligible for exemption and refund and those eligible for exemption but no refund.^[2]

　　c)Compute the refund applicable to an export under both the'Exemption,credit and refund'and'Tax first,refund second'methods.^[2]

　　d)Describe the procedure for obtaining a tax refund.^[2]

　　Excluded topics

　　●Tax preferential policy for machinery imported as part of a capital contribution to a foreign invested enterprise.

　　●Treatment of goods held in export monitored and controlled warehouse/bonded zones.

　　4.The administration of VAT

　　a)Describe the registration procedure applicable to a general taxpayer.^[1]

　　b)Explain how VAT is accounted for and administered.^[2]

　　c)Explain the requirements for the issuing of a VAT invoice.^[1]

　　d)State the deadlines for the filing of VAT returns and the payment of VAT.^[2]

　　e)Explain the circumstances in which penalties and/or interest will be charged in respect of failure to make returns and/or late payment of VAT.^[2]

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