商業(yè)資產(chǎn)處置減免是什么_2024年ACCA考試TX知識點
努力讓自己變得優(yōu)秀，然后驕傲的生活。acca課程較多，難度較大，考試科目一共15門，通過13門即可。已經(jīng)成功報名acca考試的同學需認真?zhèn)淇?。今天整理了TX科目Business asset disposal relief（商業(yè)資產(chǎn)處置減免）相關知識點，詳見正文。
【內(nèi)容導航】
Business asset disposal relief-商業(yè)資產(chǎn)處置減免
【知識點】
Business asset disposal relief-商業(yè)資產(chǎn)處置減免
Business asset disposal relief-商業(yè)資產(chǎn)處置減免
This relief is available for individuals disposing of a business or part of a business. Rate of tax on relief is 10%.
Asset requirement
① Disposal of the whole or part of a business (only on gains of business asset)
② Disposal of shares in a trading company where the individual has more than 5% holdings (personal company) and is an employee
Holding requirement
Business or shares must have been owned for 2 years prior to disposal.
CGT calculation
Net off for a single chargeable gain on disposal of the business assets.
Use of AEA: order
① residential property gains
② other gains not qualifying for business asset disposal relief
③ business asset disposal relief gains/investors relief gain
The chargeable gain qualifying for business asset disposal relief/investors’ relief gain used first for CGT
最困難的時候，就是距離成功不遠了。以上就是為大家整理的TX科目考試知識點了，2024年9月acca考試在即，請大家認真?zhèn)淇肌?/span>
注：以上來自23年基礎精講班-Jenny Liu第31講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載）
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