高頓網(wǎng)校小編給大家?guī)?lái)了ACCA F6中國(guó)稅制的大綱解析，希望對(duì)大家有所幫助。
        ACCA是世界性的會(huì)計(jì)師組織，除了采用國(guó)際會(huì)計(jì)準(zhǔn)則為財(cái)務(wù)類科目（F7/P2）考試內(nèi)容外，還為身在中國(guó)的ACCA學(xué)員準(zhǔn)備了中國(guó)稅制F6（CHN）的考試，學(xué)員可以通過(guò)系統(tǒng)性的學(xué)習(xí)，掌握中國(guó)稅制下的個(gè)人及企業(yè)所得稅、土地增值、流轉(zhuǎn)稅、以及關(guān)稅等適用于中國(guó)本土的民營(yíng)、外企駐華辦事處、中國(guó)公民、外國(guó)公民等的稅務(wù)知識(shí)。
　　先來(lái)看看F6中國(guó)稅制的大綱：
　　Chapter 1 PRC Taxation System and its Administration
　　Chapter 2 Individual Income Tax
　　Chapter 3 Enterprise Income Tax
　　Chapter 4 Land Appreciation Tax
　　Chapter 5 Turnover Tax—Part A (Value Added Tax)
　　Chapter 6 Turnover Tax—Part B (Business Tax and Consumption Tax)
　　Chapter 7 Tariff Taxation
　　*9，在F6的新大綱新增加的內(nèi)容有以下部分：
　　1. New part d) on cash basis for small business (and remaining parts renumbered).
　　2. Part i) ii) expended to include the restriction that can apply on trading losers claimed against income.
　　3. Change of account date.
　　4. Loss relief following the incorporation of a business.
　　5. New part f) on the child benefit tax charge (and remaining part renumbered).
　　6. Patent box.
　　7. Overseas aspects of corporation tax and transfer pricing.
　　8. The exemption for employee shareholders.
　　9. Incorporation relief.
　　10. Information powers, pre-return compliance checks and detailed procedures on the carrying out and completion of a compliance check.
　　第二，在F6的新大綱中刪除的內(nèi)容有以下部分：
　　1. Part f) ii) and f) iii)on conditions for a change and the computation of profits on a change deleted and part f) i) renumbered as g).
　　2. Parts d), f) and g) on overseas aspects of corporation tax deleted and part e) moved to section A3.
　　3. Ordinary residence abolished, and residence covered at B1 a).
　　第三，在F6的新大綱中有改動(dòng)的內(nèi)容有以下部分：
　　1. Part d) calculation of double tax relief moved from section C.
　　2. Amended to clarify coverage of the General Anti-Abuse Rule (GAAR).
　　3. Residence amended to exclude split year treatment.
　　4. CO2 emission thresholds for capital allowance for motor cars prior to 1 April 2013.
　　5. Apportionment re the annual investment allowance where period spans 1 January 2013.
　　6. Amended to clarify personal allowance for people born before 6 April 1948.
　　學(xué)員們一定要注意，由于稅法每次改動(dòng)都會(huì)牽扯到具體數(shù)字的改動(dòng)或者百分比的改動(dòng)。例如，今年的*6適用稅率就改為了45%，而去年就是50%，這樣的小改動(dòng)往往是最容易忽略的，但是在最后的考試中也往往是最關(guān)鍵的分?jǐn)?shù)，所以，學(xué)習(xí)和復(fù)習(xí)中，學(xué)員或者考生們都要一起足夠的重視。