2018年12月ACCA考试F6税务真题.docVIP

2018年12月ACCA考试F6税务真题 (总分100,考试时间195分钟) Section A SUPPLEMENTARY INSTRUCTIONS1. 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 in Section B.TAX RATES AND ALLOWANCESThe following tax rates and allowances are to be used in answering the questions.Enterprise income taxnbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nbsp; nb