開(kāi)始年度損失抵減是什么_2024年ACCA考試ATX知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線(xiàn)責(zé)編：牛美琪2024-06-07 15:46:26

學(xué)問(wèn)之根苦，學(xué)問(wèn)之果甜。acca考試科目多，需要的備考周期長(zhǎng)。同學(xué)們?cè)趥淇计陂g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(shí)點(diǎn)，遇到不懂的問(wèn)題不要鉆牛角尖。今天整理了ATX科目Early years loss relief-IT（開(kāi)始年度損失抵減）相關(guān)知識(shí)點(diǎn)，詳見(jiàn)正文。

【內(nèi)容導(dǎo)航】

Early years loss relief-IT-開(kāi)始年度損失抵減

【知識(shí)點(diǎn)】

Early years loss relief-IT-開(kāi)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(wàn)計(jì)，無(wú)志者只感千難萬(wàn)難。以上就是為大家整理的ATX科目考試知識(shí)點(diǎn)了，2024年9月acca考試在即，請(qǐng)大家認(rèn)真?zhèn)淇肌?span style="font-size: 16px; font-family: Arial;">

注：以上來(lái)自23年基礎(chǔ)精講班-Jenny Liu第14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）

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