ACCA2011年6月份考试大纲(F6)(6)

　　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。

　　Study Guide

　　A THE PRC TAX SYSTEM

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

　　a)Describe the purpose(economic,social etc)of taxation in a modern economy.^[1]

　　2.Different types of taxes

　　a) Identify the different types of taxes.^[1]

　　b) Explain the difference between direct and indirect taxation.^[2]

　　3.The structure of the PRC tax system

　　a) Describe the overall structure of the PRC national and local tax system.^[2]

　　b) Describe the duties and powers of the different levels of tax bureau.^[2]

　　c) State the different sources of tax law and regulation.^[1]

　　d) Appreciate the interaction of the PRC tax system with that of other tax jurisdictions.^[2]

　　Excluded topics

　　●The Offshore Oil Taxation Bureau

　　●Local variations in the enforcement of taxes in different parts of China

　　●Social security levies/contributions

　　4.Tax avoidance and tax evasion

　　a) Explain the difference between tax avoidance and tax evasion.^[1]

　　b) Explain the need for an ethical and professional approach.^[2]

　　B INCOME TAX ON INDIVIDUALS

　　1.The scope of individual income tax(IIT)

　　a)Describe the scope of individual income tax(IIT).^[2]

　　b)Explain how the residence of an individual is determined.^[2]

　　c)Understand the special provisions relating to expatriates and temporary residents.^[2]

　　d)Explain the tax treatment of income from both China and overseas of tax residents.^[2]

　　e)Explain the tax treatment of income from China for tax non-residents.^[2]

　　Excluded topics

　　●Overseas(no-PRC source)income of tax non-residents.

　　2.Income from employment

　　a)Recognise the income that falls within the category employment income.^[2]

　　b)Distinguish between the activities that are treated as employment income and those that constitute individual service incom.^[2]

　　c)Recognise the allowable deductions.^[2]

　　d)Distinguish between the benefits in kind which are taxable and those that are non-taxable.^[2]

　　e)Understand the treatment of annual bonuses and long service awards.^[2]

　　f)Recognise when the time apportionment basis will apply in the case of expatriate senior executives.^[2]

　　Excluded topics

　　●Foreign experts working for aid projects

　　●Share and share option incentive schemes for employees

　　●Payments on the termination of employment,and other lump sum compensation payments received by employees.

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