ACCA TX(F6) 2020.6-2021.3
最新大纲讲解
发布时间：2020年02月16日
前言：ACCA TX(F6)新大纲
很多同学原本计划参加2020年3月的TX(F6)考试，但由于疫情的缘故3月考试被取消了，那么我们重新调整一下学习计划，跟着老师学习TX(F6)新大纲下的税法内容。 从2020年6月考试开始，ACCA TX(F6)就会采用新大纲，根据现有的最新考试大纲内容，其实TX(F6)考试并没有太大的知识点变动，主要是数据方面有些变化。
以下是我为大家总结梳理的最新大纲内容有变化的地方，希望能帮助大家提前熟悉新大纲下的税法内容。
一、Income tax
1、Personal allowance (数据变化) (11,850→12,500) The personal allowance for the tax year 19/20 is ￡12,500 The personal allowance of ￡12,500 is reduced by ￡1 for each ￡2 that a person’s adjusted net income exceeds ￡100,000 until the PA is nil (which is when adjusted net income is ￡125,000 or more)
Reduced personal allowance = 12,500 – (ANI – 100,000) x 1/2 Adjusted net income = total net income – gross amount of personal pension contributions – gross amount of gift aid donations.
Exam focus point: If adjusted net income clearly exceeds ￡125,000, there is no need to perform the calculations to restrict the PA. A simple statement that no PA is available because adjusted net income exceeds ￡125,000 is sufficient.
2、Transfer of personal allowance (数据变化) (1,190→1,250;238→250)
The transferable amount (also known as the marriage tax allowance) is ￡1,250for the tax year 2019/20.
The spouse/civil partner receiving the transfer does not have an increased PA. Instead, they are entitled to a tax reducer of ￡1,250×20%=￡250. The tax reducer reduces the individual’s tax liability. If the individual has a tax liability of less than ￡250, the tax reducer reduces the tax liability to nil.
3、Rates and Bands
4、Company car benefit
（1）Car benefit percentage (数据变化+新增知识点) Car benefit = car benefit percentage (list price – capital
contributions) n/12 – payment by employee for private use of the car
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