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真题演练：2010年12月ACCA考试F6考试真题（1）

来源：高顿网校 2013-02-22

　SUPPLEMENTARY INSTRUCTIONS

　　1. Calculations and workings need only be made to the nearest RMB.

　　2. All apportionments should be made to the nearest month.

　　3. All workings should be shown.

　　TAX RATES AND ALLOWANCES.

　　The following tax rates and allowances are to be used in answering the questions.

Enterprise income tax
	Rate
Income tax for domestic and foreign enterprises	25%

　　Entrepreneurs who receive production or operation income derived from private industrial or commercial enterprises

Level	Annual taxable income （RMB）	Rate	Quick deduction factor （RMB）
1	5,000 or below	5%	0
2	5,001-10,000	10%	250
3	10,001-30,000	20%	1,250
4	30,001-50,000	30%	4,250
5	Over 50,000	35%	6,750

　　　　　　　　　　　　　　　　　　　　Individual income tax

　　Employment income

Grade	Taxable income on which employee bears the tax/employer bears the tax （RMB）	Rate(%)	Quick deduction factor （RMB）
1	500/475 or below	5	0
2	501 - 2,000/476 - 1,825	10	25
3	2,001 - 5,000/1,826 - 4,375	15	125
4	15,001 - 20,000/4,376 - 16,375	20	375
5	20,001 - 40,000/16,376 - 31,375	25	1,375
6	40,001 - 60,000/31,376 - 45,375	30	3,375
7	60,001 - 80,000/45,376 - 58,375	35	6，375
8	180,001 - 100,000/58,376 - 70,375	40	10,375
9	Over 100,000/70,376	45	15,375

For other income	Rate
each time below RMB 800	0%
each time from RMB 801 to RMB 4,000	20%
each time above RMB 4,000（with 20% allowance）	20%
Income from services provided
for the part RMB 20,000 to RMB 50,000	30%
for the part above RMB 50,000	40%

　　　　　　　　　　　　　　　　　　　 Individual service income

Net of tax income（RMB）	Before tax income（RMB）	Rate%	Quick deduction factor （RMB）
1 - 16,000	1 - 20,000	20	0
16,001 - 37,000	20,001 - 50,000	30	2,000
37,001 and above	50,001 or above	40	7，000

#p#副标题#e#
　　　　　　　　　　Business tax

		Rate
Group A	transportation,construction,communication,culture and sports	3%
Group B	hotels,restaurants,tourism,warehousing,advertising,transfer of intangible property，sale of real estate	5%
Group C	finance	5%
Group D	recreation	5~20%

	Land appreciation tax The ratio of increased value against the value of deductible items	Rate
for the part	50% or below	30%
for the part	above 50% to 100%	40%
for the part	above 100% to 200%	50%
for the part	above 200%	60%

		Rate
For small-scale taxpayers		3%
For ordinary taxpayers	for the sale or import of itemised goods,processing,and repairing	17%
	for the sale or import of itemised goods	13%
	for transportation charges	17%

　　　　　　　　　　　　　Allowances

Funds for enterprises
Trade union fund	12% of total basic wages
Employee welfare fund	14% of total basic wages
Employee training fund	2·5% of total basic wages
Donations
Enterprises	up to 12% of the accounting profits
Individuals	up to 30% of the taxable income
	100% if donation made to certain funds approved by the government
Entertainment expenses
For domestic and foreign enterprises	60% of the amount subject to a maximum of 0·5% of the sales/business income of the year.

　　ALL FIVE questions are compulsory and MUST be attempted

　　1 （a）Company A is a manufacturing joint venture enterprise,which was established and started operations on 1 January 2009.The company‘s statement of enterprise income tax（EIT）payable for the year 2009， as prepared by the accountant of Company A is summarised below：

	Note	RMB
Turnover		200,000,000
Cost of goods sold		（120,000,000）
		-------------
Gross profit		80,000,000
Management and finance expenses	（1）	（35,000,000）
Investment income	（2）	330,000
Other loss:fixed assets written off	（3）	（200,000）
		-------------
Taxable profits		45,130,000
		-------------
Tax rate		25%
Tax payable		11,282,500

　　Notes：

　　（1）The management and finance expenses included the following：

	RMB
Salaries and bonuses paid to staff （including RMB 100，000 as a long service award for the general manager）	10,000,000
Entertaining expenses	1,500,000
Distribution of samples for promotion purposes	600,000
Donation to a qualified charity	200,000
Staff and workers benefits	200,000
Amortisation of approved intangible assets from self-developed research	60,000
Penalty for late filing of Company A's tax statement	100,000
Stock loss provision	400,000

　　（2）The investment income comprises：　

	RMB
Gain on disposal of listed B-shares	200,000
Interest income on national debenture（gross）	30,000
Gain on disposal of national debenture（net）	100，000

　　（3）The original cost of the fixed assets written off was RMB 1,000,000,the accumulated depreciation was RMB 800,000 and the accumulated tax allowances claimed RMB 850,000.

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