特许公认会计师协会F6英国税收考试样题.pdfVIP

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FundamentalsLevel–SkillsModuleK

U

Taxation(

(UnitedKingdom)6

SpecimenExamapplicablefromJune2015F

r

e

Timeallowedp

Readingandnning:15minutes

Writing:3hours

Thispaperisdividedintotwosections:a

SectionA–ALL15questionsarecompulsoryandMUSTbe

attempted

SectionB–ALLSIXquestionsarecompulsoryandMUSTbe

attemptedP

Ratesoftaxandtabareprintedonpages2–4.

DoNOTopenthispaperuntilinstructedbythesupervisor.

Duringreadingandnningtimeonlythequestionpapermay

beannotated.YoumustNOTwriteinyouranswerbookletuntil

instructedbythesupervisor.

Thisquestionpapermustnotberemovedfromtheexaminationhall.

TheAssociationofCharteredCertifiedAccountants

补充说明

1.计算和工作只需精确到的£。2.所有分摊应按的月份进

行。3.所有工作应在B部分显示。

税率和免税额

以下税率和免税额用于回答问题。

所得税

普通股息

税率税率

基本税率£1–£31,86520%10%

较高税率£31,866to£150,00040%32·5%

附加税率150,001英镑及以上45%37·5%

对于落2,880英镑应入范围内的储蓄收入，适用10%的起始税率。

个人免税额

个人免税额

或出生£10,000至之间