2020年-2021年ACCA考試大綱：TX中國(guó)稅

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

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

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

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

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

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