資本利得稅繳納是什么_2024年ACCA考試TX知識(shí)點(diǎn)
路漫漫其修遠(yuǎn)兮,,吾將上下而求索,。不斷探索,,不斷學(xué)習(xí),用知識(shí)的力量武裝自己,。acca課程較多,,難度較大,考試科目一共15門(mén),,通過(guò)13門(mén)即可。已經(jīng)成功報(bào)名acca考試的同學(xué)需認(rèn)真?zhèn)淇?。今天整理了TX科目CGT payment(資本利得稅繳納)相關(guān)知識(shí)點(diǎn),,詳見(jiàn)正文。
【內(nèi)容導(dǎo)航】
CGT payment-資本利得稅繳納
【知識(shí)點(diǎn)】
CGT payment-資本利得稅繳納
CGT payment-資本利得稅繳納
CGT on normal gain
Payable on 31 January after the end of the tax year of disposal (31 January 2024 for disposals in 22/23).
Gains on residential property
Payment on account must be made within 30 days of the disposal, along with a return.
After
① Annual exempt amount
② Capital losses in the tax year before the disposal
③ Brought forward capital loss
以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了,2024年6月acca考試在即,請(qǐng)大家認(rèn)真?zhèn)淇肌?/span>
注:以上來(lái)自23年基礎(chǔ)精講班-Jenny Liu第25講
(本文為東奧會(huì)計(jì)在線(xiàn)原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,禁止任何形式的轉(zhuǎn)載)