ACCA2010年12月份考试真题（F6）（1）

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

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

　　　　　　　　　　　　　　　　　　　　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

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