ACCA F6(China)历年试题大全(2004年-2008年)

ACCA F6(China)历年试题大全(2004年-2008年)

包含(2004年-2008年)ACCA F6(China)历年考试真题及答案,文件列表如下:

Land appreciation tax
The ratio of increased value tax rate
against the value of deductible items
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%
Value added tax
For small size taxpayers 6%
For ordinary taxpayers 17% for sale or import of itemised goods, processing, repairing
13% for sale or import of itemised goods
17% for transportation charge
Stamp tax
fixed rate 5 yuan per book
For contracts
loan 0·05‰
construction, sales, technology 0·3‰
processing, construction design, freight, property assignment 0·5‰
accounting books with records in capitals 0·5‰
property lease, storage, property insurance 1‰
transfer of shares 1‰
Funds for domestic enterprises:
Trade union fund 12% of total basic wages
Employee welfare fund 14% of total basic wages
Employee training fund 1·5% of total basic wages
Enterprises up to 3% of the taxable income
Individuals up to 30% of the taxable income
100% if donation made to certain funds approved
by the government
Deductible entertainment expenses
for domestic enterprises
annual net sales rate
15,000,001 – 115,000,000 yuan 5‰
15,000,001 – 150,000,000 yuan 3‰
50,000,001 – 100,000,000 yuan 2‰
100,000,001 yuan and above 1‰
For joint ventures and foreign enterprises
Manufacturing and trading businesses Service providers
Annual net sales rate Annual net sales rate
1 – 15,000,000 yuan 5‰ 1 – 5,000,000 yuan 10‰
15,000,001 yuan and above 3‰ 5,000,000 yuan and above 5‰
All figures for the final result should be rounded up to the nearest whole number.