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ACCA考试F6科目经常考点解读

文章来源：中博教育

发布时间：2017-10-24 15:20

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　　ACCA F6类似中国的税法体系，在英国的税法体系中，也会出现一些免税收入的，下面和考生们一起总结一下F6考试考点。

　　F6历年真题example

　　HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company,BJT Ltd.BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe.The purchase and sale contractsbetween HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.

　　Required:

　　(i)State,with reasons,whether HKT Ltd has anestablishment in China.

　　(ii)State ANY THREE criteria which will be usedto decide whether HKT Ltd is a

　　China tax resident.

　　考题思路：

　　（1）要求考生根据案例中的描述，判断某注册地在香港的企业是中国居民纳税人还是非居民纳税人；

　　（2）如果判断结果为居民纳税人，要求解释该案例中的实际管理机构的概念。

　　Answer:

　　(i)HKT Ltd hasappointed an agent to carry out business in China including the

　　appointment of an enterprise orindividuals(the staff of BJT Ltd)to sign contracts on its behalf.So BJT Ltdwill be considered as the establishment of HKT Ltd.

　　(ii)The criteria to be used to decide if HKT Ltd is a China tax resident:

　　-The senior management responsible for HKTLtd’s daily production/business

　　operations are mainly located in China and the senior management executes

　　its responsibilities mainly from China.

　　-Strategic financial and human resourcesdecisions are made or approved by

　　Organizations or personnel located in China.

　　-Major properties,accounting records,companystamps,board/shareholder’s

　　meeting minutes,etc.are maintained in China.

　　知识点延伸

　　国际税收-国际避税与反避税

　　避税港：避税港指的是税率很低、甚至是完全免征税款的*或地区.

　　如香港的所得税税率为16.5%，