考过ACCA课程的学员应该都知道,ACCA TX是计算题比较多得一门课程的学习,通过课程的学习,学员掌握了税务的相关内容。那么,ACCA TX Entrepreneurs' Relief知识点要求学员掌握的主要有哪些?
ACCA TX课程的学习不仅包含了单一公司和集团公司有关税务的知识,还有关于个人所得税及其雇员等内容,要求学员全面掌握税务的相关知识。同时参加考试的学员还要时时关注税率的变化,以达到更好的去面对考试。
ACCA TX Entrepreneurs' Relief知识点学员可以从以下几点进行学习:
a) Business asset: Disposal of a business or part of a business by a sole trader,包括商誉,办公室等 (no relief on gains arising from investments).
b) Shares in a company: employee + 个人持有 5%+shares
条件:卖前持有 1 年+
限额:Lifetime relief: first ?10 Million of qualifying gains 一生共有 1000 万的免税额
Tax rate: 10% 优惠税率
申报时间:Claims must be made by first anniversary of 31 January following the tax year of disposal.15/16年处置,是 2018 年 1 月 31 日。
解题方法:
计算应税收入 Taxable income.第 一个占位
计算 basic rate band used against your taxable income. (15/16 £31,785.)
第二个占位的是 Qualifying gains against Entrepreneurs' Relief, charged at 10%.
第三个占位的是 Basic rate band against your other gains, charged at 18%.
第四个占位的是 Any remaining gains above the basic rate band,charged at 28%.
扣除 Losses and annual exemption,且 do not qualify for entrepreneurs’ relief.
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