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ACCA TX财务科目讲解

作者:泽稷编辑 2020-08-17 10:30
 
  在ACCA F考试阶段中,ACCA TX财务是其中难度比较大的一项,每年这门科目的通过率都不是很高,今天泽稷小编就来和大家一起看看这门ACCA考试科目,泽稷小编也会解答几个同学们经常提出的问题。

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       ACCA TX财务科目讲解
 
  一、总结一下income tax corporation tax capital gain,这三个发生loss的时候可以carry forward和back多久,先本年还是先以前年度?
 
  Income tax:
 
  1.Trading losses may be relieved against future profits of the same trade,against general income and against capital gains.
 
  2.Trading losses may be relieved against future profits of the same trade.The relief is against the first avaliable profits of the same trade.
 
  3.A trading loss may be set against general income in the year of the loss and/or the preceding year.Personal allowances may be lost as a result of the claim.Once a claim has been made in any year,the remaining loss can be set against net chargeable gains.
 
  4.Loss relief cannot be claimed against general income unless the loss-making business is conducted on a commercial basis.
 
  5.In opening years,a special relief involving the carry back of loss against general income is avaliable.Losses arising in the first four tax years of a trade may be set against general income in the three years preceding the loss making year,taking the earliest year first.
 
  6.On the cessation of trade,a loss arising in the last 12 months of trading may be set against trade profits of the tax year of cessation and the previous three years,taking the latest year first.
 
  Corporation tax:
 
  1.Trading losses may be relieved by deduction from current total profits,from total profits of earlier periods or from future trading income.
 
  2.Trading losses carried forward can only be deducted from future trading profits arising from the same trade.
 
  3.Trading losses in the last 12 months of trading can be carried back and deducted from total profits of the previous three years.
 
  Capital loss:
 
  1.Capital losses can only be set against capital gains in the current and future accounting periods.
 
  二、如果员工个人缴纳NIC,为了计算能否享受,享受多少personal allowance的Adjusted Net income时,能否作为扣减项?
 
  不可以。Adjusted net income只能减personal pension contributions and gift aid donations.
 
  三、如果雇主符合享受NIC的employment allowance的条件,那么,假如雇主本应该为员工缴纳4000£的NIC,扣减3000£的employment allowance后,只需要缴纳1000£的NIC,那么,员工岂不是就少了那3000£的类似于福利的NIC了么?
 
  employer contribution是社会统筹社保部分,所有企业的这部分会在一个fund里面用于支付现有退休人员的退休金,不是为现有员工的contribution,也不会记录到每个员工的pension fund账户里,只有员工自己支付的部分存在自己的账户,员工退休后可以领取。
 
  ACCA TX财务科目讲解同学们在备考CFA考试时可以结合我们泽稷网校的CFA课程,我们泽稷网校还为同学们提供有免费的直播课程,感兴趣的同学可以前往泽稷网校的官网进行预约。
  
      
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