高顿网校小编给大家带来了ACCA F6中国税制的大纲解析，希望对大家有所帮助。
        ACCA是世界性的会计师组织，除了采用国际会计准则为财务类科目（F7/P2）考试内容外，还为身在中国的ACCA学员准备了中国税制F6（CHN）的考试，学员可以通过系统性的学习，掌握中国税制下的个人及企业所得税、土地增值、流转税、以及关税等适用于中国本土的民营、外企驻华办事处、中国公民、外国公民等的税务知识。
　　先来看看F6中国税制的大纲：
　　Chapter 1 PRC Taxation System and its Administration
　　Chapter 2 Individual Income Tax
　　Chapter 3 Enterprise Income Tax
　　Chapter 4 Land Appreciation Tax
　　Chapter 5 Turnover Tax—Part A (Value Added Tax)
　　Chapter 6 Turnover Tax—Part B (Business Tax and Consumption Tax)
　　Chapter 7 Tariff Taxation
　　*9，在F6的新大纲新增加的内容有以下部分：
　　1. New part d) on cash basis for small business (and remaining parts renumbered).
　　2. Part i) ii) expended to include the restriction that can apply on trading losers claimed against income.
　　3. Change of account date.
　　4. Loss relief following the incorporation of a business.
　　5. New part f) on the child benefit tax charge (and remaining part renumbered).
　　6. Patent box.
　　7. Overseas aspects of corporation tax and transfer pricing.
　　8. The exemption for employee shareholders.
　　9. Incorporation relief.
　　10. Information powers, pre-return compliance checks and detailed procedures on the carrying out and completion of a compliance check.
　　第二，在F6的新大纲中删除的内容有以下部分：
　　1. Part f) ii) and f) iii)on conditions for a change and the computation of profits on a change deleted and part f) i) renumbered as g).
　　2. Parts d), f) and g) on overseas aspects of corporation tax deleted and part e) moved to section A3.
　　3. Ordinary residence abolished, and residence covered at B1 a).
　　第三，在F6的新大纲中有改动的内容有以下部分：
　　1. Part d) calculation of double tax relief moved from section C.
　　2. Amended to clarify coverage of the General Anti-Abuse Rule (GAAR).
　　3. Residence amended to exclude split year treatment.
　　4. CO2 emission thresholds for capital allowance for motor cars prior to 1 April 2013.
　　5. Apportionment re the annual investment allowance where period spans 1 January 2013.
　　6. Amended to clarify personal allowance for people born before 6 April 1948.
　　学员们一定要注意，由于税法每次改动都会牵扯到具体数字的改动或者百分比的改动。例如，今年的*6适用税率就改为了45%，而去年就是50%，这样的小改动往往是最容易忽略的，但是在最后的考试中也往往是最关键的分数，所以，学习和复习中，学员或者考生们都要一起足够的重视。