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。
G.CUSTOMS DUTY
1.The scope of customs duty
a)Describe the scope of customs duty.[2]
b)Understand the treatment of goods temporarily imported into and used in China.[2]
Excluded topics
●Details of nomenclature and statutory exemptions
●Treatment of luggage and postal items.
2.The computation of customs duty
a)Explain how the dutiable value is determined.[2]
b)Compute the duty payable,including for goods within the custody period.[2]
Excluded topics
●Treatment of goods temporarily exported from China for repair overseas or for sub-contracting purposes
●Tax preferential policy for special locations e.g. bonded zones,economic development zones and export processing zones
●Tax preferential policy for imported machinery as part of a capital contribution to a foreign invested enterprise.
3.The administration of customs duty
a)Explain how customs duties are accounted for and administered.[2]
b)State by when customs duties must be paid and the consequences of late payment.[2]
H.THE OBLIGATIONS OF TAXPAYERS AND/OR THEIR AGENTS
1.The systems of assessment and the making of returns
a)Describe the tax registration procedure for taxpayers engaging in production or business operations, withholding agents and foreign individuals.[1]
b)Understand the system by which taxes are reported and paid on a withholding basis in respect of individuals (including non-residents)and foreign enterprises.[2]
c)Understand the system by which an individual taxpayer must report and pay individual income tax personally.[2]
d)Understand the system by which corporate enterprises report and pay enterprise income tax.[2]
e)Understand the system by which liability to land appreciation tax is reported and the tax paid.[2]
Excluded topics
●Consolidated reporting for multiple establishments/head office and branches
2.The time limits for the submission of information,claims and payment of tax
a)Recognise the time limits that apply for the making of returns and payment of tax by withholding agents.[2]
b)Recognise the time limits that apply for the making of returns and payment of individual income tax by individual taxpayers.[2]
c)Recognise the time limits that apply for the making of returns and payment of enterprise income tax by corporate enterprises,including the making of prepayment instalments.[2]
d)Recognise the time limits that apply for the making of returns and payment of land appreciation tax,including advance payments on presales.[2]
e)Explain the circumstances in which the deadline for the submission of returns and/or payment of tax may be deferred.[1]
f)Explain the obligations of taxpayers engaged in production and business operations to keep books of account.[1]
3.The procedures relating to enquiries,disputes and appeals
a)Explain the investigating powers of the tax authorities.[2]
b)Explain the procedures for dealing with disputes and appeals.[1]
c)Explain the procedure by which a tax refund can be obtained.[1]
4.Penalties for non-compliance
a)State the circumstances in which a penalty or interest can be imposed.[2]
b)Calculate the surcharge and other monetary penalties(fines)payable on overdue tax.[2]
READING LIST
This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.
Additional examiner suggested reading:
"Taxation Law",edited by the Chinese Institute of CPAs
"Taxation Law",edited by the Chinese Institute of tax agents
China Master Tax Guide,CCH Asia Pte Limited
Further details on reading lists and Approved Learning Content can be found in the first few sections of this guide and on the following link.
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