ACCA2011年6月份考试大纲(F6)(5)

　　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。

　　DETAILED SYLLABUS

　　A The PRC tax system

　　1、The overall function and purpose of taxation in a modern economy

　　2、Different types of taxes

　　3、The structure of the PRC tax system

　　4、Tax avoidance and tax evasion

　　B Income tax on individuals

　　1、The scope of individual income tax(IIT)

　　2、Income from employment

　　3、Income from privately owned business operations

　　4、Income from the provision of contracting and other services

　　5、Property,investment and other sources of income

　　6、The comprehensive computation of taxable income and tax liability

　　7、The use of exemptions and reliefs in deferring and minimising 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 tax liability

　　4、Tax incentives

　　5、The use of exemptions and reliefs in deferring 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 in deferring and minimising tax liabilities

　　E. Turnover taxes—Part A

　　Value added tax

　　1、The scope of value added tax(VAT)

　　2、The computation of VAT liabilities

　　3、Imports and exports

　　4、The administration of VAT

　　F. Turnover taxes—Part B(business tax and consumption tax)

　　1、The scope of business tax(BT)

　　2、The computation of BT liabilities

　　3、The scope of consumption tax(CT)

　　4、The computation of CT liabilities

　　5、The administration of turnover taxes(BT/CT)

　　G.Customs duty

　　1、The scope of customs duty

　　2、The computation of customs duty

　　3、The administration of customs duty

　　H.The obligations of taxpayers and/or their agents

　　1、The systems for the assessment of tax and the making of returns

　　2、The time limits for the submission of information,claims and payment of tax

　　3、The procedures relating to enquiries,disputes and appeals

　　4、Penalties for non-compliance

　　APPROACH TO EXAMINING THE SYLLABUS

　　The paper will be mainly computational and will have five questions,all of which will be compulsory.

　　●Questions one will be for 35 marks and will focus on income tax on either domestic corporate enterprises or foreign investment enterprises

　　●Question two will be for 20 marks and will focus on income tax for individuals

　　●Question three will be for 20 marks,and will focus on indirect taxes(value added tax,business tax,consumption tax and customs duty)

　　●Questions four and five will be on any area of the syllabus and will be for 15 and 10 marks respectively.

　　Indirect taxes may be examined in questions other than Question 3,as part of a business scenario for a maximum of 15 further marks.

　　Any of the five questions might include the consideration of issues relating to the minimisation or deferral of tax liabilities.

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