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Taxation CHN - syllabus and study guide - Jun 20-Dec 20.docx
Change of Syllabus
TX-CHN: Until December 2020
Table 1 – Amendments to syllabus
Section and subject area | Syllabus content |
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 |
Table 2 – Additions to syllabus
Section and subject area | Syllabus content |
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 |
Table 3 – Deletions from syllabus / additions to excluded topics
Section and subject area | Syllabus content |
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 |
TX-CHN: Until December 2019
Table 1 – Amendments to syllabus
Section and subject area | Syllabus content |
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 |
Table 2 – Additions to syllabus
Section and subject area | Syllabus content |
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 |
Table 3 – Deletions from syllabus / additions to excluded topics
Section and subject area | Syllabus content |
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 |
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