ACCA考试F6税务（Irish）真题2008年12月及答案解析.doc

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1、ACCA 考试 F6 税务（Irish）真题 2008 年 12 月及答案解析(总分：99.99，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：24.99）(1).(a) Compute the total Case 1 income/(loss) which will be assessed for Toms trade from the date of commencement to the date of cessation, giving brief explanations for any revisions made. (7 marks) （分数：8.33）_

2、(2).(b) Compute the income tax payable by (refundable to) Tom and Susan for the tax year 2007, on the basis that they have opted for joint assessment. (14 marks) （分数：8.33）_(3).(c) Explain how an individual can obtain relief for a trading loss, clearly identifying the order in which the relief will b

3、e given. (4 marks)（分数：8.33）_（分数：30.00）(1).(a) Compute the corporation tax payable by Green Homes Ltd for the year ended 30 September 2007. (23 marks) （分数：10.00）_(2).(b) State the due date(s) for payment of the corporation tax (as calculated in(a) and the filing date for the corporation tax return fo

4、r Green Homes Ltd for the year ended 30 September 2007. (2 marks) （分数：10.00）_(3).(c) (i) State, giving reasons, whether dividend withholding tax (DWT) will be deductible from the dividends paid to the four shareholders of Green Homes Ltd and (4 marks) (ii) State the due date for payment of any DWT d

5、eductible from the dividends paid on 31 July 2007. (1 mark)（分数：10.00）_（分数：20.00）(1).(a) Compute Sallys capital gains tax liability for the tax year 2007, giving relevant explanations for any transactions (if any) that you have treated as not giving rise to a capital gain in this year. (18 marks) （分数

6、：10.00）_(2).(b) State the due date(s) for the payment of any capital gains tax calculated in (a) above. (2 marks)（分数：10.00）_（分数：15.00）(1).(a) Compute the liability to VAT of John Walsh for the VAT period November/December 2007. Note: Where necessary you should apportion expenses between qualifying a

7、nd non qualifying activities, based on the ratio of taxable turnover to total turnover. You may assume that the turnover ratio for November/December is representative of annual turnover figures. (10 marks) （分数：5.00）_(2).(b) State the conditions that must be satisfied so that a trader may be eligible

8、 to account for VAT on a cash receipts basis. (2 marks) （分数：5.00）_(3).(c) State the due date for the submission of a VAT return, together with the consequences, if a taxable person fails to submit a return and/or pay the tax due. (3 marks)（分数：5.00）_1.The terms employed and self-employed are not defi

9、ned in law. As a consequence it is sometimes difficult to determine the taxable status of an individual. Required Identify and briefly explain any FIVE of the main factors which are taken into account in determining whether an individual is an employee or is self employed. (10 marks) （分数：10.00）_ACCA

10、 考试 F6 税务（Irish）真题 2008 年 12 月答案解析(总分：99.99，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：24.99）(1).(a) Compute the total Case 1 income/(loss) which will be assessed for Toms trade from the date of commencement to the date of cessation, giving brief explanations for any revisions made. (7 marks) （分数：8.33）_正确答案：

11、( )解析：(2).(b) Compute the income tax payable by (refundable to) Tom and Susan for the tax year 2007, on the basis that they have opted for joint assessment. (14 marks) （分数：8.33）_正确答案：( )解析：(3).(c) Explain how an individual can obtain relief for a trading loss, clearly identifying the order in which

12、the relief will be given. (4 marks)（分数：8.33）_正确答案：( )解析：（分数：30.00）(1).(a) Compute the corporation tax payable by Green Homes Ltd for the year ended 30 September 2007. (23 marks) （分数：10.00）_正确答案：( )解析：(2).(b) State the due date(s) for payment of the corporation tax (as calculated in(a) and the filing

13、 date for the corporation tax return for Green Homes Ltd for the year ended 30 September 2007. (2 marks) （分数：10.00）_正确答案：( )解析：(3).(c) (i) State, giving reasons, whether dividend withholding tax (DWT) will be deductible from the dividends paid to the four shareholders of Green Homes Ltd and (4 marks

14、) (ii) State the due date for payment of any DWT deductible from the dividends paid on 31 July 2007. (1 mark)（分数：10.00）_正确答案：( )解析：（分数：20.00）(1).(a) Compute Sallys capital gains tax liability for the tax year 2007, giving relevant explanations for any transactions (if any) that you have treated as n

15、ot giving rise to a capital gain in this year. (18 marks) （分数：10.00）_正确答案：( )解析：(2).(b) State the due date(s) for the payment of any capital gains tax calculated in (a) above. (2 marks)（分数：10.00）_正确答案：( )解析：（分数：15.00）(1).(a) Compute the liability to VAT of John Walsh for the VAT period November/Dece

16、mber 2007. Note: Where necessary you should apportion expenses between qualifying and non qualifying activities, based on the ratio of taxable turnover to total turnover. You may assume that the turnover ratio for November/December is representative of annual turnover figures. (10 marks) （分数：5.00）_正

17、确答案：( )解析：(2).(b) State the conditions that must be satisfied so that a trader may be eligible to account for VAT on a cash receipts basis. (2 marks) （分数：5.00）_正确答案：( )解析：(3).(c) State the due date for the submission of a VAT return, together with the consequences, if a taxable person fails to submi

18、t a return and/or pay the tax due. (3 marks)（分数：5.00）_正确答案：( )解析：1.The terms employed and self-employed are not defined in law. As a consequence it is sometimes difficult to determine the taxable status of an individual. Required Identify and briefly explain any FIVE of the main factors which are taken into account in determining whether an individual is an employee or is self employed. (10 marks) （分数：10.00）_正确答案：( )解析：