ACCA TX考試Chargeable gains for individuals考綱變化有哪些？

ACCA考試是學(xué)員成為優(yōu) 秀財(cái)會(huì)人士的一項(xiàng)考試，在備考的時(shí)候?qū)W員需要了解考綱的內(nèi)容，掌握ACCA考試的重難點(diǎn)才可以。ACCA考綱變化每年都會(huì)有，那么，ACCA TX考試Chargeable gains for individuals考綱變化有哪些？

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

C3 ： Gains and losses on the disposal of movable and

immovable property 動(dòng)產(chǎn)和不動(dòng)產(chǎn)處置時(shí)的盈虧金額

1 、原則修改:

The two year pre-occupation period exemption for private residen ce relief (P RR) .修改了 P P R re lief 的時(shí)間計(jì)算規(guī)則.把售出前的 "18 months 改為了 "9 months

C5 ： The computation of capital gains tax 資本利得稅的計(jì)算

工、 Relie 麻增類型:

Business asset disposal relief lifetime limit prior to 6 April 2020. 新增 lifetime relief

2 、 Re lief 名稱修改：

Amended to refer to business asset disposal relief (formerly entrepreneurs z relief). 將"創(chuàng)業(yè)優(yōu)惠"名稱修改為"企業(yè)資產(chǎn)處置優(yōu)惠〃，在數(shù)字上也做了調(diào)整

3 、關(guān)于 business asset disposal relief ：

-Business asset disposal relief for associated disposals 要求會(huì)計(jì)算

-Expanded definition of the 5% shareholding condition for business asset disposal relief. 新增對(duì) 5% 的持股條件的進(jìn)一步說(shuō)明

-Availability of business asset disposal relief where shareholding is diluted belowthe 5% qualifyingthreshold.

要求掌握對(duì)持股比例在 5% 以下的資產(chǎn)的處置方法

ACCA考試的知識(shí)點(diǎn)內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。