ACCA TX（UK）常见考点知识解答（一）

ACCA TX税务是F阶段当中相对较难的一科，从历年通过率上来看TX（UK）学员的一次通过率确实不容乐观。那么，为什么TX这么难考？学员在学习TX的过程中又出现了哪些问题？今天小编就来分享一下学员们遇到的几大问题。

一、总结一下income tax corporation tax capital gain，这三个发生loss的时候可以carry forward和back多久，先本年还是先以前年度？

Income tax:
    1. Trading losses may be relieved against future profits of the same trade,against general income and against capital gains.
    2. Trading losses may be relieved against future profits of the same trade. The relief is against the first avaliable profits of the same trade.
    3. A trading loss may be set against general income in the year of the loss and/or the preceding year. Personal allowances may be lost as a result of the claim. Once a claim has been made in any year, the remaining loss can be set against net chargeable gains.
    4. Loss relief cannot be claimed against general income unless the loss-making business is conducted on a commercial basis.
    5. In opening years, a special relief involving the carry back of loss against general income is avaliable. Losses arising in the first four tax years of a trade may be set against general income in the three years preceding the loss making year, taking the earliest year first.
    6. On the cessation of trade, a loss arising in the last 12 months of trading may be set against trade profits of the tax year of cessation and the previous three years, taking the latest year first.
    Corporation tax:
    1. Trading losses may be relieved by deduction from current total profits, from total profits of earlier periods or from future trading income.

2. Trading losses carried forward can only be deducted from future trading profits arising from the same trade.
    3. Trading losses in the last 12 months of trading can be carried back and deducted from total profits of the previous three years.
    Capital loss:
    1. Capital losses can only be set against capital gains in the current and future accounting periods.

二、如果员工个人缴纳NIC，为了计算能否享受，享受多少personal allowance的Adjusted Net income时，能否作为扣减项？

不可以。Adjusted net income 只能减personal pension contributions and gift aid donations.

三、如果雇主符合享受NIC的employment allowance的条件，那么，假如雇主本应该为员工缴纳4000￡的NIC，扣减3000￡的employment allowance后，只需要缴纳1000￡的NIC，那么，员工岂不是就少了那3000￡的类似于福利的NIC了么？

employer contribution 是社会统筹社保部分，所有企业的这部分会在一个fund里面用于支付现有退休人员的退休金，不是为现有员工的contribution,也不会记录到每个员工的pension fund 账户里，只有员工自己支付的部分存在自己的账户，员工退休后可以领取.

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