新用戶掃碼下載
掃碼下載APP
及時接收考試資訊及
備考信息
2016年ACCA F6(CHN)試題及答案1
ACCA官網(wǎng)已公布2016年ACCA試題，網(wǎng)校特別為大家整理以下試題，希望能夠幫助您查漏補(bǔ)缺、鞏固知識點(diǎn)，在考場上發(fā)揮自如。
Question:
Taip Ltd is a foreign investment enterprise which has been a qualified software enterprise for enterprise income tax（EIT） since its inception in 2010. Taip Ltd produces software products in Mainland China and exports these products to associated companies in the Hong Kong Special Administrative Region for further sale to European customers. Taip Ltd‘s total costs, profits/（losses） and applicable tax rates are summarised below：
In 2015 the tax authorities conducted a transfer pricing audit and concluded that Taip Ltd should adjust its profit based on a mark-up of 10% on total costs for all five years, 2010 to 2014.
Required：
（a）List the four methods （other than cost plus） which the tax authorities can use for transfer pricing adjustments.
Note：No mark will be given for stating ‘other method’.
?。╞）Calculate the total amount of additional enterprise income tax （EIT） payable by Taip Ltd for the years 2010 to 2014 inclusive.
Answer：
Taip Ltd
?。╝）In addition to the cost plus method, the following four methods can be used for transfer pricing adjustments：
-Comparable uncontrolled price method
-Resale price method
-Transactional net profit method
-Profit split method
（b）Additional enterprise income tax （EIT） payable for the years 2010 to 2014
掃一掃關(guān)注更多ACCA考試資訊
【我要糾錯】 責(zé)任編輯：小瑩子
推薦閱讀
限時免費(fèi)資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號