信息！关于ACCA携同上海国家会计学院举办税收筹划高峰论坛，快来看看！

发布时间：2020-05-14

关于ACCA携同上海国家会计学院举办税收筹划高峰论坛，大家对这个消息怎么看呢？想知道的考生赶紧一起来了解下吧！

对于ACCA携同上海国家会计学院，普华永道会计师事务所近日在武汉联合举办了主题为“税收筹划与营改增”的高峰论坛，来自湖北地区众多企业的财务高管来到了论坛现场。

围绕营改增对企业产生怎样的影响，以及如何通过有效税收筹划以降低企业税负，展开了交流与学习。 

自上海率先开展“营改增”试点后，目前湖北省也加入了“营改增”试点的行列。武汉的营改增试点已经全面展开，然而仍有一些企业尤其是部分中小型企业对于营改增在税务方面所产生的影响不是很明晰，还没有做好相应的准备。

为此，ACCA携同上海国家会计学院和普华永道会计师事务所的相关学者和专家，为企业带来了上海在“营改增”方面的经验，并分享了各自的专业知识，以便这些企业及时调整经营方向，提前做好会计核算，顺利进行税收转制。 

ACCA上海代表处首席代表朱晓云，上海国家会计学院信息与远程教育部副主任尹成彦首先在论坛上做了欢迎致辞。上海国家会计学院副教授庞金伟就“企业高管——纳税筹划及税务风险控制”发表了主题演讲。

企业纳税筹划是一项系统工程，既要有丰富的财务会计的技能和技巧，又需要有扎实税收理论知识，同时还需要把握税收法规的变动及调整情况，精通本企业税收与会计的差异点。

此外，还要熟悉企业的工艺流程、合同、销售策略，以及税收征收管理及当地的特殊纳税规定等知识。

接着，普华永道中国中区流转税业务主管合伙人李军也发表了题为“营改增的影响及流转税筹划的新机遇”的演讲，他主要分享了上海在程中的一些经验，介绍了实际操作中会面临的问题，并就有关税务筹划案例作了深入分析。 

企业应该对营改增后的实际税负进行全面的研究，应考虑到企业业务模式及客户的情况，提前制定相应的定价策略。很多企业在营改增前期准备比较匆忙，没有进行深入研究和分析，从而造成了税负增加等问题。

好了，以上就是本次51题库考试学习网为大家分享的整体内容，如果还想了解更多关于这方面的信息，也可关注51题库考试学习网解决心中的疑惑，祝大家考出满意的成绩吧。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

as to how to treat this offer in the financial statements for the year ended 31 May 2006.

(5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories.

5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’s

estate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following his

death.

The following information has been extracted from client files and from telephone conversations with Crusoe.

Noland – personal information:

– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.

– Died suddenly on 1 October 2007 without having made a will.

– Under the laws of intestacy, the whole of his estate passes to Crusoe.

Noland – income tax and capital gains tax:

– Has been a basic rate taxpayer since the tax year 2000/01.

– Sales of quoted shares resulted in:

– Chargeable gains of ￡7,100 and allowable losses of ￡17,800 in the tax year 2007/08.

– Chargeable gains of approximately ￡14,000 each tax year from 2000/01 to 2006/07.

– None of the shares were held for long enough to qualify for taper relief.

Noland – gifts made during lifetime:

– On 1 December 1999 Noland gave his house to Crusoe.

– Crusoe has allowed Noland to continue living in the house and has charged him rent of ￡120 per month

since 1 December 1999. The market rent for the house would be ￡740 per month.

– The house was worth ￡240,000 at the time of the gift and ￡310,000 on 1 October 2007.

– On 1 November 2004 Noland transferred quoted shares worth ￡232,000 to a discretionary trust for the benefit

of his grandchildren.

Noland – probate values of assets held at death: ￡

– Portfolio of quoted shares 370,000

Shares in Kurb Ltd 38,400

Chattels and cash 22,300

Domestic liabilities including income tax payable (1,900)

– It should be assumed that these values will not change for the foreseeable future.

Kurb Ltd:

– Unquoted trading company

– Noland purchased the shares on 1 December 2005.

Crusoe:

– Long-standing personal tax client of your firm.

– Married with two young children.

– Successful investment banker with very high net worth.

– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personal

wealth.

Required:

(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax relief

potentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)

正确答案：

 

(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive

on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

正确答案：
(ii) As Sharon is entitled to the full rate of business asset taper relief, any gain will be reduced by 75%. The position is
maximised where the chargeable gain equals Sharon’s unused capital gains tax annual exemption of ￡8,500. Thus,
before taper relief, the gain she requires is ￡34,000 (1/0·25 x ￡8,500).
The amount to be held over is therefore ￡46,000 (80,000 – 34,000). Where part of the consideration is in the form
of cash, the gain eligible for incorporation relief is calculated using the formula:
Gain deferred           =                    Gain x value of shares issued/total consideration
The formula is        manipulated on the following basis:
￡46,000                    =                     ￡80,000 x (shares/120,000)
Shares/120,000     =                     ￡46,000/80,000
Shares                     =                     ￡46,000 x 120,000/80,000
i.e. ￡69,000.
As the total consideration is ￡120,000, this means that Sharon can take ￡51,000 (￡120,000 – ￡69,000) in cash
without any CGT consequences.

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