2017年12月 特许公认会计师 ACCA F6真题及答案解析.pdf

) Fundamentals Level – Skills Module N H Taxation C (China) ( Monday 6 December 2010 6 F r e Time allowed Reading and planning: 15 minutes Writing: 3 hours p ALL FIVE questions are compulsory and MUST be attempted. Tax rates and allowances are on pages 2–3. a Do NOT open this paper until instructed by the supervisor. P During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants 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 industria