2025年ACCA考试TX税务科目考试新考纲已经公布，具体TX税务科目相关变动，小编带大家一起来看看。
一、TX税务科目介绍
TX税法(UK)科目帮助ACCA学员掌握商业相关的税法知识以及主要的五个税种的计算。
TX课程首先介绍了英国的税务系统及税法基本知识;其次深入讲解了五个税种的具体内容，包括个人所得税、企业所得税、资本利得税、增值税和遗产税。
TX课程要求学员掌握五大税种，以及国民保险和税收征管相关知识，同时可以综合税法知识进行简单的税务筹划，并可以从案例中识别各税种的合规问题。本课程旨在帮助学员理解和应用税务相关的基础理论知识和处理方法，以培养具有一定涉税法律知识和涉税岗位能力的应用型人才。
二、近三年TX税务科目全球通过率
三、Syllabus and Study Guide考试大纲与科目知识结构
四、TX税务考纲解析(新旧考纲的主要变化)
(1)Income tax Rate ofincome tax
Dividend income nil rate band由1.000变为£500.
(2)Incometax Child benefit income tax charge
Where income is between£60,000 and£80,000,the charge is 1%ofthe amount of child benefit received for every£200 ofincome over£60,000。
Lower income limit由£50,000变为£60,000。
Higher income limit由£60,000变为£80,000.
计算Rate时由1%for every£100 ofincome变为1%for every£200 of income。
(3)Incometax Basis ofassessment&Transition profits
The current year basis of assessment for sole traders and partnerships is replaced by a tax year basis,that is,the profits arising in the tax year from 6 April to 5 April(or 1 April to 3l March)。
The transition profits are included as a separate amount ofnon-savings income in the income tax computation。
Currentyear basis相关内容将不再考查，取而代之采用tax yearbasis，也就是直接根据对应税务年度的时间进行计算。也因为该调整可能会产生transition proft，它会计入NSI影响个人所得税的计算。
(4)Income tax Trading profit
Sole traders and partnerships can use cash basis(default method)or accruals basis to calculate their trading profit。原先的cash basis for small businesses被删除,个体户或合伙制可以采用cash basis或accruals basis计算贸易利润，并且cash basis为个人默认计算基础。
(5)Income tax National insurance contributlon
以上为NIC最新的相关税率，变化点:
加粗部分(Class1Employee由12%变为8%，Class4由9%变为6%)
Class 2 NIC删除。
(6)Income tax
Annual allowance
The annual allowance for the tax years 2023-24 and 2024-25 has been increased from£40,000 to£60,000.
The annual allowance is reduced by fl for every f2 by which a persons adjusted income exceeds£260,000,down to a minimum tapered annual allowance of£10,000.
The lifetime allowance has been abolished.
2023-24和2024-25的标准AA额度由£40,000变为£60,000。在计算TaperedAA时，adjusted income将与£260,000进行比较，并且最小为£10,000。Lifetimeallowance被删除。
(7)Capital gain tax Annualexemptamount
Annual exempt amount由£6,000变为£3,000.
(8)Capital gain tax Rates ofcapital gains tax&Calculation ofCGT
The higher residential property rate has been reduced from 28%to 24%.
Any unused basic rate tax band should initially be allocated to other gains(non-residential property gains).
住宅的高档税率由28%变为24%，也正因此变化导致在计算资本利得税时，其他利得(非住宅利得)将优先使用unused basic rate tax band。
(9)Rates ofinterest
Rate ofinterest on underpaid tax由6.50%变为7.75%。
Rate ofintereston overpaid tax由3.00%变为4.25%。
(10)Corporation tax Enhanced capital allowances for companies only
Companies can benefit from enhanced capital allowances when they purchase new plant and machinery:
.For expenditure which would fall into the main pool,there is a 100%first year allowance(FYA)(full expensing).
.For expenditure which would fall into the special rate pool,there is a 50%first year allowance.
企业购入新资产时，main pool资产可以计提100%fitrst year allowance(FYA),specialratepool资产可以计提50%first year allowance。
(11)Value added taxRegistration and deregistration limits
The limit of annual turnover above which VAT registration is compulsory has been increased from£85,000 to£90,000.The deregistration limit has been increased from£83,000 to£88,000.
VAT强制注册标准由£85,000变为£90,000，退出注册标准由£83,000变为£88,000。
五、ACCA各科目关联性
TX科目是ACCA基础阶段专业技能课程中唯--门税务科目。其中需要用到一些FA(财务会计)科目中的基础财会知识。在TX课程内容基础上，深入学习税法的科目为专业选修阶段的ATX(高级税法)。
六、TX税务考试形式
考试时间：3小时(考试开始之前有10分钟阅读考试说明的时间)
Section A：15道客观题，每题2分，共30分。
Section B：3个客观案例题，每个案例包含5道客观题，每题2分，共30分。
Section C：3道主观题，分别为10分，15分，15分，共40分。
客观题题型有单选，多选，填空，拖拽，配对等形式。
Section C中有两道15分的题目，一道考查个人所得税，一道考查企业所得税。
Section C的主观题需要在简易的Excel或Word区域进行作答。
