ACCA考試科目較多，學(xué)員需要通過13門課程的考試才能夠拿到ACCA證書。ACCA考試中F6作為稅務(wù)基礎(chǔ)的課程，學(xué)員一定要掌握考試的重難點(diǎn)才可以。2022年ACCA TX考試VAT有哪些知識(shí)點(diǎn)改變了？
2022年ACCA TX考試考綱出現(xiàn)了一些變化，對(duì)于一些稅率及稅法的知識(shí)點(diǎn)做出了一些調(diào)整。VAT知識(shí)點(diǎn)部分內(nèi)容做出了相關(guān)的調(diào)整，下面是給大家總結(jié)的相關(guān)知識(shí)點(diǎn)的內(nèi)容：
1、Imports and postponed VAT accounting
The same VAT treatment now applies to all imports of goods, whether these are VAT does not have to be
paid at the time of importation. Instead, the import VAT is declared on the VAT return as output VAT, but can be reclaimed as input VAT on the same VAT return.
Import VAT is accounted for on the VAT return covering the date that the goods are imported.
Therefore, for most businesses, there is no VAT cost because the output VAT and corresponding input VAT are equal.
2、Exports
As far as TX-UK is concerned, when a UK VAT registered business exports goods to anywhere in the world, then the supply is zero-rated. This is the same treatment which applied prior to the UK leaving the EU.
3、International services
Services supplied to a VAT registered business are generally treated as being supplied in the country
where the customer is situated. Therefore, where a UK VAT registered business receives international
services, the place of supply will be the UK.
The supply of international services by a UK VAT registered business will generally be outside the scope
of UK VAT as the place of supply will be outside the UK.
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