開始年度損失抵減是什么_2024年ACCA考試ATX知識點(diǎn)
學(xué)問之根苦，學(xué)問之果甜。acca考試科目多，需要的備考周期長。同學(xué)們在備考期間需要制定能夠落地的備考計(jì)劃，認(rèn)真學(xué)習(xí)、復(fù)習(xí)基礎(chǔ)知識點(diǎn)，遇到不懂的問題不要鉆牛角尖。今天整理了ATX科目Early years loss relief-IT（開始年度損失抵減）相關(guān)知識點(diǎn)，詳見正文。
【內(nèi)容導(dǎo)航】
Early years loss relief-IT-開始年度損失抵減
【知識點(diǎn)】
Early years loss relief-IT-開始年度損失抵減
Early years loss relief-IT-開始年度損失抵減
Operation:
? A loss within the first 4 tax years of trading can be relieved against total income of the individual for the previous 3 tax years on a FIFO basis
? Partial claims are not available, personal allowance may be lost
Advantages of this relief:
? Gives relief earlier than the other loss reliefs
Basis period rule apply:
? Under the rules determining the basis period for the first three tax years of trading, there may be period where the basis periods overlap
If profits arise
? Apportion profit to tax year
? Overlap profit are taxed twice but are relieved later
If losses arise
? Loss in the overlap period can only be relieved once
? It must not be double counted
有志者自有千計(jì)萬計(jì)，無志者只感千難萬難。以上就是為大家整理的ATX科目考試知識點(diǎn)了，2024年9月acca考試在即，請大家認(rèn)真?zhèn)淇肌?span style="font-size: 16px; font-family: Arial;">
注：以上來自23年基礎(chǔ)精講班-Jenny Liu第14講
（本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）
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