ACCA考试F6税务（Pakistan）真题2008年6月及答案解析.doc

1、ACCA 考试 F6 税务（Pakistan）真题 2008 年 6 月及答案解析(总分：100.00，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：30.00）(1).(a) Briefly state with reasons: (i) whether or not PQR (Pakistan) Ltd is a public company for tax purposes; and (2 marks) (ii) whether you consider PQR (Pakistan) Ltd to be a resident company or a non-res

2、ident company. (1 mark) （分数：10.00）_(2).(b) Compute the taxable income of PQR (Pakistan) Ltd for the relevant tax year under the appropriate heads of income, giving clear reasons/explanations for the inclusion in or exclusion from the computation of taxable income of each of the items listed above. N

3、ote: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (23 marks) （分数：10.00）_(3).(c) Calculate the tax payable by/refundable to PQR (Pakistan) Ltd for the relevant tax year

4、 (4 marks)（分数：10.00）_（分数：25.00）(1).(a) Compute the taxable income of Mr Qureshi for the relevant tax year under the appropriate heads of income, giving clear reasons/explanations for the inclusion in or exclusion from the computation of taxable income of each of the items listed above. Note: the re

5、asons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (20 marks) （分数：12.50）_(2).(b) Calculate the tax payable by/refundable to Mr Qureshi for the relevant tax year. (5 marks)（分数：12.5

6、0）_（分数：20.00）(1).(a) Compute the taxable income of Mr Tausif under the appropriate heads of income for the relevant tax year, giving clear reasons/explanations for the inclusion in or exclusion from the computation of taxable income of each of the items listed above. Note: the reasons/explanations f

7、or the items not included in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (17 marks) （分数：10.00）_(2).(b) Calculate the tax payable by or refundable to Mr Tausif for the relevant tax year. (3 marks)（分数：10.00）_1. （分数：15.00）

8、1). （分数：5.00）_(2). （分数：5.00）_ACCA 考试 F6 税务（Pakistan）真题 2008 年 6 月答案解析(总分：100.00，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：30.00）(1).(a) Briefly state with reasons: (i) whether or not PQR (Pakistan) Ltd is a public company for tax purposes; and (2 marks) (ii) whether you consider PQR (Pakistan) Ltd to be a

9、 resident company or a non-resident company. (1 mark) （分数：10.00）_正确答案：( )解析：(2).(b) Compute the taxable income of PQR (Pakistan) Ltd for the relevant tax year under the appropriate heads of income, giving clear reasons/explanations for the inclusion in or exclusion from the computation of taxable in

10、come of each of the items listed above. Note: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (23 marks) （分数：10.00）_正确答案：( )解析：(3).(c) Calculate the tax payable by/refund

11、able to PQR (Pakistan) Ltd for the relevant tax year. (4 marks)（分数：10.00）_正确答案：( )解析：（分数：25.00）(1).(a) Compute the taxable income of Mr Qureshi for the relevant tax year under the appropriate heads of income, giving clear reasons/explanations for the inclusion in or exclusion from the computation of

12、 taxable income of each of the items listed above. Note: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (20 marks) （分数：12.50）_正确答案：( )解析：(2).(b) Calculate the tax payabl

13、e by/refundable to Mr Qureshi for the relevant tax year. (5 marks)（分数：12.50）_正确答案：( )解析：（分数：20.00）(1).(a) Compute the taxable income of Mr Tausif under the appropriate heads of income for the relevant tax year, giving clear reasons/explanations for the inclusion in or exclusion from the computation

14、of taxable income of each of the items listed above. Note: the reasons/explanations for the items not included in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (17 marks) （分数：10.00）_正确答案：( )解析：(2).(b) Calculate the tax payable by or refundable to Mr Tausif for the relevant tax year. (3 marks)（分数：10.00）_正确答案：( )解析：1. （分数：15.00）_正确答案：( )解析：(1). （分数：5.00）_正确答案：( )解析：(2). （分数：5.00）_正确答案：( )解析：