ACCA2010年12月份考试真题（F6）（2）

来源：ACCA/CAT 发布时间：2012-02-04 ACCA/CAT视频评论

　　　　　　　　　　　　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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