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1、FundamentalsLevel–SkillsModuleTaxation(China)Monday7June2010TimeallowedReadingandplanning:15minutesWriting:3hoursALLFIVEquestionsarecompulsoryandMUSTbeattempted.Taxratesandallowancesareonpages2–3.DoNOTopenthispaperuntilinstructedbythesupervisor.PaperF6(CHN)Duringreadingandp
2、lanningtimeonlythequestionpapermaybeannotated.YoumustNOTwriteinyouranswerbookletuntilinstructedbythesupervisor.Thisquestionpapermustnotberemovedfromtheexaminationhall.TheAssociationofCharteredCertifiedAccountantsSUPPLEMENTARYINSTRUCTIONS1.Calculationsandworkingsneedonlybema
3、detothenearestRMB.2.Allapportionmentsshouldbemadetothenearestmonth.3.Allworkingsshouldbeshown.TAXRATESANDALLOWANCESThefollowingtaxratesandallowancesaretobeusedinansweringthequestions.EnterpriseincometaxRateIncometaxfordomesticandforeignenterprises25%Entrepreneurswhoreceivep
4、roductionoroperationincomederivedfromprivateindustrialorcommercialenterprisesLevelAnnualtaxableincome(RMB)RateQuickdeductionfactor(RMB)15,000orbelow5%025,001–10,00010%250310,001–30,00020%1,250430,001–50,00030%4,2505Over50,00035%6,750IndividualincometaxEmploymentincomeGradeT
5、axableincomeonwhichemployeeRateQuickdeductionfactorbearsthetax/employerbearsthetax(RMB)%(RMB)1500/475orbelow51111,021,501–2,000/476–1,8251011,12532,001–5,000/1,826–4,3751511v125415,001–20,000/4,376–16,3752011,375520,001–40,000/16,376–31,3752511,375640,001–60,000/31,376–45,3
6、753013,375760,001–80,000/45,376–58,3753516,3758180,001–100,000/58,376–70,3754010,3759Over100,000/70,3764515,375ForotherincomeRateeachtimebelowRMB8000%eachtimefromRMB801toRMB4,00020%eachtimeaboveRMB4,000(with20%allowance)20%IncomefromservicesprovidedforthepartRMB20,000toRMB5
7、0,00030%forthepartaboveRMB50,00040%IndividualserviceincomeNetoftaxincomeBeforetaxincomeRateQuickdeductionfactor(RMB)(RMB)%(RMB)1–16,0001–20,00020016,001–37,00020,001–50,000302,00037,001andabove50,001orabove407,0002BusinesstaxRateGroupAtransportation,construction,communicati
8、on,cultureandsports3%GroupBhotels,restaurants,tourism,warehousing,advertising,tran
