2022年ACCA TX考試Chargeable gains for individuals有考綱變動(dòng)嗎？

ACCA考綱是幫助學(xué)員了解ACCA考試重難點(diǎn)的關(guān)鍵，因此學(xué)員要重視每次考綱的變化，為ACCA考試做好充分的準(zhǔn)備。那么，2022年ACCA TX考試Chargeable gains for individuals有考綱變動(dòng)嗎？

2022年ACCA TX考試Chargeable gains for individuals有考綱變動(dòng)，學(xué)員在學(xué)習(xí)的時(shí)候，要了解知識(shí)點(diǎn)的變化，為考試做好準(zhǔn)備才可以。下面是給大家總結(jié)的考綱變化的點(diǎn)：

C3 (c): Gains and losses on the disposal of movable and immovable property.

動(dòng)產(chǎn)和不動(dòng)產(chǎn)處置收益和損失

修訂：

-Part (c) amended to remove “principal” given that HMRC now refer to “private residence relief”.

鑒于 HMRC 刪去“本金”，現(xiàn)參考“私宅救濟(jì)”。

c) Calculate the chargeable gain when a private residence is disposed of.

當(dāng)私人住宅被出售時(shí)，計(jì)算可收取的收益。

C5: The computation of capital gains tax – excluded topics

資本利得稅的計(jì)算

修訂：

-Excluded topics amended; wording added for clarity: Mixed use property being property with both commercial and residential parts.

混合用途物業(yè)，包括商業(yè)及住宅部分。

C6 (a) (ii) :

The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets.

運(yùn)用免稅及減免措施，緩減處置資本資產(chǎn)所產(chǎn)生的稅務(wù)責(zé)任，以及盡量減低稅務(wù)責(zé)任。

修訂：

-Wording amended for consistency and to agree to HMRC

wording:

(a)(ii) gift holdover relief for the gift of business assets.

為同 HMRC 保持一致而修訂措辭：商業(yè)資產(chǎn)贈(zèng)與延緩豁免。

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