2010年12月ACCA考试F6真题(Word版).docVIP

\o 2009年6月ACCA考试：P1真题（1） \t /acca/_blank 2010年12月ACCA考试F6真题 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 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