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ACCAglobal Accountant杂志-2013年一月刊P6 -财政措施
ACCA资格P6相关 2013的ACCA本文的P6修正案（CYP）教学大纲学生在六月或十二月2013考试相关对于塞浦路斯变为六月和十二月的2013篇论文的大纲P6包括税收立法已经发表在塞浦路斯官员在2012九月30日前报。由于财政紧缩措施，行动，打击欺诈以及旨在促进业务的措施，有重大修改，因此税收立法的对于2013次教学大纲。此外，还有的格式变化纸类。本文的目的是解释这些变化和修正案。一系列的技术文章将在未来的几个月为了更好的解释这些变化的候选人更详细一些。 所得税法118（我）/ 2002修正案 1。收入来源 除了收入的现有资源（业务收入，就业收入，股息，利息，不动产，养老金收入，和从销售收入，商誉）的一种新形式的收入确认的所得税法。 当一个物理的人保持一个借方余额在一个公司的书他/她是一个股东或董事，那么这个人被认为是有一个月的收益，相当于9% Pa的借方余额的价值。的效益也适用于配偶到二级亲属股东或董事，如果他们还保持贷方余额的公司的书。的好处是增加人的总应税收入和纳税的依据对所得税的税率。公司必须评估和支付税每个月通过PAYE系统。因此，如果这个人还接收 从公司的工资，税收将从工资中扣除。（一即将到来的技术文章就充分说明了这项修正案。）在法律上第（33条），创造了被视为利息该公司的收入，相当于9%的借方余额的价值，是取消2012一月1，因此，已从2013移除教学大纲。 值得注意的是，这只适用于自然人。在案例在一个法律实体保持贷方余额的另一个法律书实体，其中前者是董事或股东，利益应该是 带电，借方余额基于公平交易原则，如借记： RELEVANT TO ACCA QUALIFICATION PAPER P6 (CYP)© 2013 ACCA Amendments to the Paper P6 (CYP) syllabusRelevant for students taking exams in June or December 2013The syllabus for the June and December 2013 papers for the Cyprus variant ofPaper P6 includes tax legislation that has been published in the Cyprus OfficialGazette on or before 30 September 2012. As a result of austerity measures,ctions to combat fraud as well as measures aiming to promote business, there are significant amendments to tax legislation and consequently to thesyllabus for the 2013 sittings. In addition, there are changes to the formatofthe paper. The purpose of the present article is to explain these changes andamendments. A series of technical articles will follow over the coming monthsto help better explain to candidates some of these changes in more detail. A. INCOME TAX LAW 118(I)/2002 AS AMENDED 1. Sources of Income In addition to the existing sources of income (business income, employment income, dividends, interest, income from immovable property, pension, and income from sale of goodwill), a new form of income is recognised in the income tax law. |
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