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。
D.LAND APPRECIATION TAX
1.The scope of land appreciation tax(LAT)
a)Describe the scope of land appreciation tax(LAT).[2]
2.The computation of LAT liabilities
a)Explain how the transaction price is determined.[2]
b)Recognise the costs and expenses that are generally deductible.[2]
c)Recognise the additional deduction available to real estate developers.[2]
d)Compute the value added amount and the tax payable.[2]
Excluded topics
●Land and property sales where the contract was signed before 1 January 1994.
3.The use of exemptions and reliefs in deferring and minimising tax liabilities
a)Explain the exemption available for the construction of ordinary standard residences.[2]
b)Explain the exemption available for the assignment or exchange of an individual's own residential dwelling house.[2]
c)Identify the circumstances in which a temporary exemption from tax will apply.[2]
E.TURNOVER TAXES-art A
VALUE ADDED TAX
1.The scope of value added tax(VAT)
a)Describe the scope of value added tax(VAT).[2]
b)Recognise who is a VAT payer.[2]
c)Distinguish between general taxpayers and small scale taxpayers.[2]
d)List the principal reduced rate,zero rate and exempt supplies.[1]
Excluded topics
●Specific rules and exemptions applicable to special industries e.g.agriculture,electricity and gold re-cycling.
2.The computation of VAT liabilities
a)Understand how the time of supply of goods and services is determined.[2]
b)Understand how the time at which input credits may be applied is determined.[2]
c)Explain how'Sales value'is determined.[2]
d)Recognise the circumstances in which input VAT is not deductible.[2]
e)Compute the VAT liability of a general taxpayer using the input-utput method.[2]
f)Compute the VAT liability of a small scale taxpayer using the simplified formula.[1]
Excluded topics
●Tax preferential policy for special industries
e.g.the software industry.
3.Imports and exports
a)Understand how the composite tax value and VAT payable on imported goods is determined.[2]
b)Distinguish between exported goods eligible for exemption and refund and those eligible for exemption but no refund.[2]
c)Compute the refund applicable to an export under both the'Exemption,credit and refund'and'Tax first,refund second'methods.[2]
d)Describe the procedure for obtaining a tax refund.[2]
Excluded topics
●Tax preferential policy for machinery imported as part of a capital contribution to a foreign invested enterprise.
●Treatment of goods held in export monitored and controlled warehouse/bonded zones.
4.The administration of VAT
a)Describe the registration procedure applicable to a general taxpayer.[1]
b)Explain how VAT is accounted for and administered.[2]
c)Explain the requirements for the issuing of a VAT invoice.[1]
d)State the deadlines for the filing of VAT returns and the payment of VAT.[2]
e)Explain the circumstances in which penalties and/or interest will be charged in respect of failure to make returns and/or late payment of VAT.[2]
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