ACCA F6（China）历年考试真题及答案大全（2004年-2008年）

ACCA F6（China）历年考试真题及答案大全（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：
Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

The following tax rates and allowances are to be used in answering the questions:
Tax Rates
Income tax for domestic enterprises
Annual taxable income rate
111,111 – 30,000 yuan 18%
130,001 – 100,000 yuan 27%
100,001 yuan and above 33%
Preferential tax rates:
High-tech enterprises established in high-tech development zones 15%
Newly set up enterprises may be exempted from income
tax for two years from its first production
Services provided to agriculture 0%
Technical services provided by universities and research institutions 0%
Newly set up consultant enterprises 2 years’ tax exemption from its establishment
Newly set up transportation or
communication enterprises 1 year tax exemption then 1 year at 50% of
the original tax rate from its establishment
Newly set up service enterprises 1 year tax exemption or deduction with the
approval of the tax authorities
Income tax for joint ventures and foreign enterprises
For ordinary joint ventures 33% (30% national and 3% local)
Group A lower rate 15%
enterprises in Special Economic Zones and manufacturing enterprises in Economic and Technology Development
Zones
Group B lower rate 24%
manufacturing enterprises in the old urban districts of Special Economic Zones and manufacturing enterprises in
Economic and Technology Development Zones, and in Coastal Open Zones
Income tax rates for individual income tax
For monthly salary rates
the part 1111,1 – 11, 800 yuan 0%
the part 11,801 – 1 1,300 yuan 5%
the part 11,301 – 1 2,800 yuan 10%
the part 12,801 – 1 5,800 yuan 15%
the part 15,801 – 20,800 yuan 20%
the part 20,801 – 40,800 yuan 25%
the part 40,801 – 60,800 yuan 30%
the part 60,801 – 80,800 yuan 35%
the part 80,801 – 100,800 yuan 40%
the part 100,801 yuan and above 45%
For other income rate
each time below 800 yuan 0%
each time from 801 to 4,000 yuan 20%
each time above 4,000 yuan (with 20% allowance) 20%
(for the part from 20,000 ~ 50,000 yuan 30%
for the part above 50,000 yuan 40%)
Business tax rate
Group A transportation, construction, communication, culture and sports 3%
Group B hotel, restaurant, tourism, warehouse, advertising, transfer of intangible property,
sale of real estate 5%
Group C finance 5%
Group D recreation 5~20%