QQ登录
微博登录
微信登录
TX是ACCA考试技能课程中的一门科目，介绍了英国的税务系统及税法基本知识，要求学生掌握五大税种，在备考之前弄懂考试大纲是非常重要的，今天，高顿小编就来给大家解析一下TX科目最新考纲变化，一起来看！【涵盖13科考纲解析】ACCA全套备考资料速戳领取
一、ACCA TX科目最新考纲解析
考纲有效期2023.06-2024.03，新旧考纲的内容变化有：
(1)Income tax Dividend rates
| Basic rate | £1-£37,700 | 8.75% |
| Higher rate | £37,701-£150,000 | 33.75% |
| Additional rate | £150,001andover | 39.35% |
Electric-powered motor cars with zero CO2 emission:2%Hybrid-electric motor cars with CO2 emissions between 1 and 50 grams per kilometre:
| Electric range | Rate(%) |
| 130 miles or more | 2% |
| 70 to 129 miles | 5% |
| 40 to 69 miles | 8% |
| 30 to 39 miles | 12% |
| Less than 30 miles | 14% |
Petrol-powere dmotor cars and diesel-powered motor cars meeting the real driving emissions 2(RDE2)standard:
| CO2 emission (grams per kilometre) | Rate(%) |
| 51-54 | 15% |
| 55 | 16% |
| >55 | +1% for every +5g/km |
(3)Income tax Car fuel benefit
The base figure for calculating the car fuel benefit is£25,300.
(4)Income tax Company van
The company van benefit scale charge is£3,600,and the van fuel benefit is£688.
(5)Income tax National insurance contribution
(6)Capital gain tax Payments on account for disposals of residential property
A payment on account must now be made within 60 days where capital gains tax is payable in respect of a disposal of residential property.A return must be submitted to HMRC at the same time.
(7)Rate of interest
The assumed rate of late payment interest will be 3.25%.
.jpg)
以上就是【ACCA2024年TX科目最新考纲解析，点击查看！】的全部内容，想要了解更多关于ACCA相关政策，请访问【报考指南】栏目！一键轻松GET ACCA注册流程、考试时间、免考政策等全面信息！ACCA（特许公认会计师公会）考证新征程，高顿教育ACCA陪您一起走过！
