2020年ACCA各科目备考分享：ACCA科目TX税务的考纲有什么内容呢？

来源：长理培训发布时间：2020-03-11 18:08:12

A.Explain the operation and scope of the tax systemand the obligations of tax payers and/or their agents and the implications of non-compliance解释税务制度的运作和纳税范围，以及纳税人和其代理人的义务，以及不遵守税法时应承担的责任

B.Explain and compute the income tax liabilities ofindividuals and the effect of national insurance contributions(NIC)onemployees,employers and the self-employed理解并计算个人所得税及国民保险(NIC)对雇员、雇主和自我雇佣者的影响

C.Explain and compute the chargeable gains arising onindividuals理解并计算个人应纳资本利得税

D.Explain and compute the inheritance tax liabilitiesof individuals理解并计算个人的遗产税

E.Explain and compute the corporation tax liabilitiesof individual companies and groups of companies理解并计算单个公司及集团公司的企业所得税

F.Explain and compute the effects of value added taxon incorporated and unincorporated businesses解释并计算增值税对公司和非公司业务的影响

责编：刘希

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