ACCAglobal Accountant杂志-2012年2月刊第四讲

ACCAglobal Accountant杂志-2012年2月刊第四讲

ACCA Student Accountant magazine archive February 2012

有关国际会计师资格acca P6(UK) 业绩目标19和20章节

RELEVANT TO ACCA QUALIFICATION PAPER F6 (IRL) AND PERFORMANCE OBJECTIVES 19 AND 20© 2012 ACCA

新公司启动救济

New companies start-up relief

在教学大纲2纸（印），税务与影响，从2012年起，该考官已列入新救助用于开办公司，即创业公司可以申请豁免从公司税。宗旨本文是解释的运作这一救济。

文章阐述了计划的细节，包括最大的和边际免税数额允许和时间限制的救济。

背景救济

浮雕是在金融法2009插入一个新段486c到税合并法案1997。目的是鼓励新的商务活动中的交易部门的爱尔兰经济。部分486c提供救济公司税的第一个三年的运作，新公司：

In the syllabus for Paper F6 (IRL), Taxation, with effect from 2012 onwards, the examiner has included the new relief available for start-up companies, whereby start-up companies can claim an exemption from corporation tax. The purpose of this article is to explain the workings of this relief. The article sets out details of the scheme, including the maximum and marginal tax-exempt amounts allowable and the time limits for the relief.Background to relief。

The relief was introduced in the Finance Act 2009 by inserting a new section 486C into the Taxes Consolidation Act 1997. The purpose of the relief is to encourage new business activity in the traded sector of the Irish economy. Section 486C provides relief from corporation tax in their first three years of operation for new companies:

that are incorporated on or after 14 October 2008
which commence a qualifying trade in 2009, and
whose corporation tax liabilities do not exceed certain specified levels.

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