歷年試題及答案f6chn 12月

FundamentalsLevel–SkillsModule,PaperF6(CHN) andMarking(a) Refurbishingexpensescannotbefullywrittenoffimmediayfortaxpurposes,butshould Althoughbusinesstaxisdeductible,apenaltyforthelatepaymentofbusinesstaxisnottax theexpensesand0·5%ofturnover:[0·5%x45,000,000>60%x300,000],thusRMB180,000is Thetreatmentiscorrectbecausedonationstoanunrelatedscientificresearchcentrearetax +1,500,000)=4,500,000=RMB of4,500,000=RMB Thegrossamountoftheoverseas lusiveoftheoverseastaxpaidistaxable,buta Actualtaxpaidis[40,500/(1–10%)]x10%=RMB4,500Limitofthetax=[40,500/(1–10%)]x25%=RMB11,250 etax OnlythetaxwrittendownvalueofRMB30,000(150,000–120,000)isallowable,notbookvalueofRMB non- ()Foreign etaxTaxableprofitTaxableprofitbefore Union Interestexpensefortheloanborrowedbythe (10)Writebackofdebtorsprovision–non-Adjustedtaxable1 –6–termsbetweententerprisesinaccordancewiththefairtradingprocessandnormalbusiness iple,thusreducingthe eorrevenueoftheenterpriseortherelatedparties,theReferstothepricethatisusedbythecomparablenon-relatedpartiesintheidenticalorsimilar

6LoanA:1,000,000x(7%–6%)=RMB10,000; LoanB:2,000,000x(8%–6%)=RMB Sub-total=RMBForanon-financialindustry,the umgearingratiois2forenterprise etax(EIT)deductiblepurpose,sotheportionoverthecapitalratiois:(70,000+160,000)x(3,000,000–2,000,000)/3,000,000=RMB Totaldisallowableinterest=50,000+76,667=RMB126,667126,667x140,000/(140,000+90,000)=RMB 126,667x90,000/(140,000+90,000)=RMB

(a)Mr(1)Accordingtotherelevantrule,the efromthefirstandsecondeditionsofthebookcanbecombinedintoonesource:Taxpayable=(45,000+15,000)x(1–20%)x20%x(1–30%)=RMB Taxpayable=5,250x(1–20%)x20%x(1–30%)=RMB Taxpayable=5,400x(1–20%)x20%=RMB Taxpayable=28,500x(1–20%)x30%–2,000=RMB Taxpayable=60,000x(1–20%)x30%–2,000=RMB Taxpayable=27,000x(1–20%)x30%–2,000= But etheoverseastaxpaidofRMB6,750ishigherthan80,nomoreTis Taxpayable=15,000x(1–20%)x20%=RMB But eoverseastaxofRMB2,250wasdeducted,onlyadditionalTofRMB150(2,4002,250)is Taxpayable=7,500x20%=RMB ()MrYwillberequiredtofileanindividualtaxreturninrespectofhisoverseas(non- 3 royaltiesorpropertylease ANYFOURitemsonly–1mark (a)EnterpriseOutputVAT=(400,000+20,000+10,000)/(1+17%)x17%=RMB InputVAT=(500,000–50,000)/(1+17%)x17%+(200,000–20,000)x13%+100,000/(1+x=65,385+23,400+14,530=RMB Non-deductibleVAT=103,315x350,000/(400,000+350,000)=RMB VATpayable=62,479–(103,315–48,214)=RMB7,378 EnterpriseVATpayableonsale=20,000/(1+3%)x3%=RMB VATpayableonthesaleoftheusedmachine=10,000/(1+3%)x2%=RMB 4XThedonationofabuildingisadeemedsalesactivity. BTpayable=500,000x(1+10%)/(1–5%)x5%=RMB (4)BTonthe e=2,000,000x6%x6/12x5%=RMB BTonthetransferofproperty=(2,000,000+1,000,000)x5%=RMB 6 1 (a)Compositevaluefortariff=300,000+10,000x6·6=RMB Customstariff=366,000x20%=RMB CompositevalueforCTandVAT=(366,000+73,200)/(1–10%)=RMB CT=488,000x10%=RMB VAT=488,000x17%=RMB Compositevaluefortariff=(10,000+30,000)x6·6=RMB Customstariff=264,000x20%=RMB CompositevalueforVAT=(264,000+52,800)=RMB VAT=316,800x17%=RMB Compositevalueforsubcontractingservices=(100,000+20,000)x6·6=RMB Customstariff=792,000x20%=RMB VAT=(792,000+158,400)x17%=RMB Sethequalityproblemgoodsarestillhina,i.e.thereisnoreturnofgoodsoverseassothetotalgoodswillalsobesubjecttocustomstariffandVATonimportation.Compositevaluefortariff=(30,000,000+6·6x50,000)x1·2=RMB Customstariff=36,396,000x20%=RMB VAT=(36,396,000+7,279,200)x17%=RMB7,424,784 adaily thedutypaymentnotice.Thetaxpayershouldpaythedutytothedesignatedbankwithin15daysoftheassessmentmadebytheCustoms.Thepenaltyforlatepaymentis0·05%ofthedutypayable,onadaily RMB2,000maybeimposed.Ifthecaseisserious,thetaxauthoritymayimposeafinegreaterthanRMB2,000butnotmorethanRMB Whereataxpayerfailstofileareturnandhencedoesnotpayorpayslesstaxthanisdulypayable,thetaxauthoritywillpursuethetaxwiththesurchargeonoverduetaxowingduetothenon-paymentor Whereataxpayertransfersorconcealshispropertyandthisresultsinafailureoftaxrecovery,thetaxauthoritywillpursuethetaxtogetherwiththesurchargeonoverduetaxowingduetothenon-paymentorunderpayment 3Whereataxpayerrefusestopaytaxbyusing timesthetax ，F(xiàn)6（中文）201112（中國）1(a)Pi)(1)15,00045,000,00060%x300,000180,0001,500,000)4,500,000630,0004,500,000112,5001實際繳納稅費為[40,500/(110x10%4,500納稅限額=[40,500/(1–10%)]x25%=人民幣11,250元凈值。17(75,00015,000)60,0002,250(300,000180,000)120,0005)750,000630,000)120,000150,000境外股息預(yù)扣稅（合計）4,500300,000(45,00030,000)15,000150,00010,517,25025%所得稅率2,629,3130·5(4,500)2,624,8136款相同。1156A：1,000,000x(7%6%)10,000B：2,000,000x(8%6%)40,00070,000160,000)x(3,000,0002,000,000)/3,000,00076,66750,00076,667126,667x140,000/(140,00090,000)77,102126,667x90,000/(140,00090,000)49,565162(a)i)(1)報紙收入：應(yīng)納稅額=5250×（1-20%）×20%×（1-30%）=5881·52）元2,250)? Y（非中國來源）303一）按月扣繳的稅款，由扣繳義務(wù)人月七日內(nèi)連同納稅申報表繳入國庫。 143(a)G(400,00020,00010,000)/(117%)x17%62,479500,00050,000)/(117%)x17%(200,00020,000x13100,000/(1+17%)x65,38523,40014,530103,315不可抵扣的增值稅=103,315×350,000/(400,000350,000)=48,214應(yīng)納增值稅=62,479103,31548,214)=7,3787銷售應(yīng)納增值稅=20000/(1+3%)×3%=583110,000/(1+3%)x2%=人民幣19414X0·5500,000x(110(15%)x5%28,947以不動產(chǎn)出資免征營業(yè)稅。1BT2,000,000x6x6/12x53,000BT2,000,0001,000,000)x5%150,0006134(a)K300,00010,000x6·6366,000海關(guān)稅=366,000x20%=73,200CT(366,00073,200)/(110%)488,000CT488,000x10%48,8000·5增值稅=488,000×17%=82,9600·5(1