ACCA TX（CHN）考试大纲（2021年6月-2021年12月）

ACCA考试科目TX（CHN）考试大纲是什么？ACCA考试科目TX（CHN）教材大纲更新啦！网校准备了ACCA考试科目TX（CHN）教材大纲（2021年6月-2021年12月），快快收藏吧！

The syllabus

A The PRC tax system and itsadministration

1. The overall function and purpose oftaxation in a modern economy

2. The structure of the PRC tax system

3. The systems for assessment of tax andthe making of returns

4. The time limits for the submission ofinformation, 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 includingincome from employment, income from

the provision of services, royalty incomeand income from manuscripts

3. Income from business operations

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

5. The comprehensive computation oftaxable income and tax liabilities

6. The use of exemptions and reliefs indeferring 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 taxliability

4. Tax incentives

5. Transactions with associated parties andspecial tax adjustments

6. The use of exemptions and reliefs indeferring 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 indeferring and minimising tax liabilities

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

1. The scope of value added tax (VAT)

2. The computation of VAT liabilities

3. Imports and exports of goods andservices

4. The administration of VATConsumption tax

5. The scope of consumption tax (CT)

6. The computation of CT liabilities

7. The administration of CTCustoms duty

8. The scope of customs duty

9. The computation of customs duty

10. The administration of customs duty

11 © ACCA 2021-2022 All rights reserved.

F Employability and technology skills

1. Use computer technology to efficientlyaccess and manipulate relevantinformation.

2. Work on the relevant response options,using available functions andtechnology, as would be required in theworkplace.

3. Navigate windows and computerscreens to create and amend responsesto exam requirements, using theappropriate tools.

4. Present data and information effectivelyusing the appropriate tools.

下载全科ACCA考试大纲>>

以上就是ACCA TX（CHN）考试大纲，欢迎你到正保会计网校来。我们这有不同班次，适合不同学习基础的你，平时遇到问题可以交流，互相鼓励，互相监督，我们一起朝着ACCA证书出发！

期待你的加入>>