题目内容
The Hi Life Co (HL Co) makes sofas. It has recently received a request from a customer to provide a one-off order of sofas, in excess of normal budgeted production. The order would need to be completed within two weeks. The following cost estimate has already been prepared:
Notes
1 The fabric is regularly used by HL Co. There are currently 300 m2 in inventory, which cost $17 per m2. The current purchase price of the fabric is $17·50 per m2.
2 This type of wood is regularly used by HL Co and usually costs $8·20 per m2. However, the company’s current supplier’s earliest delivery time for the wood is in three weeks’ time. An alternative supplier could deliver immediately but they would charge $8·50 per m2. HL Co already has 500 m2 in inventory but 480 m2 of this is needed to complete other existing orders in the next two weeks. The remaining 20 m2 is not going to be needed until four weeks’ time.
3 The skilled labour force is employed under permanent contracts of employment under which they must be paid for 40 hours’ per week’s labour, even if their time is idle due to absence of orders. Their rate of pay is $16 per hour, although any overtime is paid at time and a half. In the next two weeks, there is spare capacity of 150 labour hours.
4 There is no spare capacity for semi-skilled workers. They are currently paid $12 per hour or time and a half for overtime. However, a local agency can provide additional semi-skilled workers for $14 per hour.
5 The $3 absorption rate is HL Co’s standard factory overhead absorption rate; $1·50 per hour reflects the cost of the factory supervisor’s salary and the other $1·50 per hour reflects general factory costs. The supervisor is paid an annual salary and is also paid $15 per hour for any overtime he works. He will need to work 20 hours’ overtime if this order is accepted.
6 This is an apportionment of the general administration overheads incurred by HL Co. Required: Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
Required:
Prepare, on a relevant cost basis, the lowest cost estimate which could be used as the basis for the quotation. Explain briefly your reasons for including or excluding each of the costs in your estimate.
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背景：某施工单位承建一矿井风井井筒及井下二、三期工程的施工任务，该井筒直径为6.0m，井深500m。为加快井筒施工速度，施工单位布置了2台JKZ2.8/15.5提升机配2个3m3吊桶出矸，施工组织设计中设备一览表显示，该井筒还布置了0.6m3抓岩机，排水卧泵、压风管、供水管、溜灰管、风筒、动力电缆、通讯、监控及信号电缆，由于风筒较轻，采用单绳悬吊。
井筒施工到430m时，早班工人打好炮眼，装好药后升井，放炮由地面操作放炮，班长带领吊盘信号工及6名出渣工人乘吊桶准备下井，班长指令井口信号工发令下放吊桶，吊桶到达吊盘位置停止后，吊盘信号工下到吊盘上，发现风筒在吊盘处脱节，班长安排吊盘信号工处理，吊桶继续运行到达工作面，由于炮烟浓度较大，视线不清，吊盘信号工没有及时发出停罐信号，致使发生吊桶蹲罐倾倒事故，造成1人死亡，其余人员被炮烟熏倒，后经抢救，5人脱险，1人死亡。
问题：
1、该风井井筒施工的提升设备选型及风筒布设有何不妥之处？说明理由并给出正确做法。
2、为保证安全和正确施工，该井筒布置尚缺少哪些设施？
3、造成本次事故的直接原因有哪些？应该采取什么措施避免同类事故发生？
4、按《生产安全事故报告和调查处理条例》，该井筒施工的伤亡事故属哪一等级？该等级的划分标准是什么？
背景：一级建造师证书领取中某单位承建一矿井主要运输大巷，巷道顶板和两帮为泥岩与泥质砂岩互层，底板为泥岩，岩石的单轴抗压强度平均为10MPa左右，巷道设计为直墙半圆拱形，净宽3.8m，净断面11.5m2，巷道采用锚喷支护，锚杆长度1.6m，间排距0.8m*0.8m，抗拔力70KN，喷射混凝土强度C20，厚度100mm。
施工单位根据设计要求和自身特点编制了施工作业规程规定：该巷道施工采用“四六”工作制，巷道掘进实施三掘一喷，循环掘进进尺2.0m，巷道支护采用单个树脂药卷锚固，锚固长度300mm，喷混凝土支护一次喷射完成。
该巷道施工一段后发现断面变形较大，底鼓明显。监理单位组织月度验收时，对施工单位自检记录进行了检查，其中：巷道断面实测宽度尺寸的自检记录如表4;锚杆抗拔力有每30m一组，共5组(每组三根锚杆)的自检记录，其中三组中均有一根锚杆抗拔力达不到合格要求，质量员认为抗拔力平均值能达到合格要求，于是自检结论确定为合格。监理单位按验收规范进行了复检，结果发现多数锚杆抗拔力仍然达不到合格要求。为查清锚杆抗拔力的问题，监理和施工人员一起按相应施工规范和作业规程在实验室对锚杆锚固情况进行了试验，发现锚杆的抗拔力均达不到设计要求。
根据巷道变形越来越严重的情况和此次检查发现的质量问题，业主自行决定对施工单位提出索赔，要求施工单位承担所有的损失，同时保证巷道的质量和安全使用，要求在该段巷道断面内增加架棚支护。施工单位对此提出异议，并认为可以对不合格的锚杆进行重新锚固或在其附近补打锚杆，以满足要求。
表4
实测巷道断面宽度尺寸和设计偏差mm
自我评定
编号
中线左帮
中线右帮
全宽
验收标准
结论
整体评价
断面1
50
100
150
0-150
合格
合格
断面2
-20
50
30
合格
断面3
-50
100
50
合格
断面4
10
20
30
合格
断面5
40
60
100
合格
问题：
1、施工单位编制的施工作业规程存在哪些问题？
2、施工单位进行的质量自检和评定存在哪些错误做法？
3、指出业主的索赔和对该质量问题处理中的不妥之处，并给出正确的做法;
4、针对巷道变形问题，可采用哪些合理的支护技术和措施？
5、影响锚杆支护质量的因素主要有哪些？针对施工单位作业规程内容，说明提高该巷道锚杆拉拔力的方法。
SUPPLEMENTARY INSTRUCTIONS
1. Calculations and workings need only be made to the nearest RMB.
2. All apportionments should be made to the nearest month.
3. All workings should be shown.
TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions.
1.
(a) Company A is a foreign investment enterprise set up in China, which manufactures and sells solar power equipment. The only shareholder of Company A is Solar Ltd, a company incorporated in the British Virgin Islands (BVI). The following is a summary of Company A’s income statement for 2013.
Notes:
Required:
(i) Briefly explain the enterprise income tax (EIT) treatment of each of the items identified as (1) to (11). State clearly the items for which no adjustment is required. (13 marks)
(ii) Calculate the correct amount of EIT payable by Company A for the year 2013 starting with the taxable profit of RMB 423,800. (4 marks)
(iii) Calculate the amount of tax to be withheld by Company A from the dividend payable to Solar Ltd. Note: There is no treaty relief between China and the British Virgin Islands (BVI). (1 mark)
(b) An overseas company, P Ltd, provided management services to a China customer for a gross service fee of RMB 100,000. P Ltd is considered as having a China permanent establishment by the tax bureau, which has assessed a deemed profit rate of 50% on the service fee earned by P Ltd.
Required:
(i) Calculate the business tax and enterprise income tax (EIT) payable by P Ltd on the service fee. (3 marks)
(ii) State the circumstances in which the tax authorities can assess the taxable profit of a non-resident enterprise on a deemed basis. (2 marks)
(c) (i) State the FOUR types of tax exempt income for enterprise income tax (EIT) purposes. (4 marks)
(ii) Briefly explain the tax treatment of expenses incurred to earn non-taxable income and tax exempt income. (2 marks)
(d) Company Cap demolished its old factory building and constructed a new one in 2013. The following information relates to these transactions in 2013:
(1) The cost of the old factory building was RMB 400,000 and its net book value as at 1 January 2013 (for both accounting and taxation purposes) was RMB 60,000. The old factory was demolished on 1 January 2013.
(2) Materials were transferred from inventory for the construction of the new factory. The cost of these materials was RMB 90,000 and their selling price was RMB 100,000.
(3) To finance the construction of the new factory, a loan of RMB 500,000 was borrowed from 1 January 2013 at an interest rate of 8% per annum. The loan was repaid on 31 December 2013.
(4) A construction company was engaged to build the new factory with a contract sum of RMB 700,000.
(5) The new factory building was completed on 15 November 2013 and started operations from 16 November 2013.
(6) Company Cap adopted an economic life for the new factory building of 20 years and a residual value of 10%, for both tax and accounting purposes.
Required:
(i) Calculate the cost base of the new factory building for depreciation purposes. (4 marks)
(ii) Calculate the amount of depreciation on the new factory building for 2013. (2 marks)
2.
(a) Mr Chen, a Chinese national, was hired by an IT company in 2012. His employer has proposed the following two alternative remuneration packages both with a total of RMB 300,000 to him for 2013:
Plan 1: A salary of RMB 17,500 each month for 12 months and an annual bonus of RMB 90,000.
Plan 2: A salary of RMB 5,000 each month for 12 months, a special award in June of RMB 120,000 and an annual bonus in December of RMB 120,000.
Required:
Calculate the total individual income tax (IIT) payable by Mr Chen for the year 2013 in respect of each of the two plans.
(b) Ms Li, a Chinese national, earned the following income in 2013.
(1) Coupons for RMB 200 which were given as a result of her bulk buying when she bought groceries from a supermarket for RMB 1,500. She used the coupons to purchase groceries in the next month.
(2) Won a lottery prize of a smart phone with a value of RMB 3,000 from a supermarket. The supermarket has agreed to bear the individual income tax (IIT) payable by the winners.
(3) Received bank deposit interest of RMB 2,000.
(4) Lent Company W RMB 100,000 for a year at an interest rate of 15% per annum.
(5) Wrote a long article for the newspaper, PP Daily, which was published on three days from 1 to 3 February and received a fee of RMB 1,500 for each day.
(6) As the independent non-executive director of a listed company, received a director’s fee of RMB 10,000 each month, i.e. a total of RMB 120,000 for the year.
(7) Received employment income from two separate employments as follows:
– from a retail shop for the period 1 to 15 April, a salary of RMB 2,800; and
– from a restaurant for the period 16 April to 30 April, a salary of RMB 2,500.
Neither the retail shop nor the restaurant withheld any IIT for her.
Required:
Calculate the individual income tax (IIT) payable by Ms Li for 2013 in respect of each of the items of income (1) to (7). State clearly any item(s) which are ‘exempt from IIT’ or ‘not subject to IIT’. (8 marks)
(c) (i) Mr Zhang has a China domicile. In 2013, he was seconded to Hong Kong to work and earned a salary from this Hong Kong employment. After his secondment, he will return to China.
Required: State, giving reasons, whether Mr Zhang will be taxable in China on the salary from his Hong Kong secondment. (2 marks)
(ii) Ms Robin is a model working in the Hong Kong Special Administrative Region. Her Hong Kong employer sent her to China for a fashion show for five days in 2013. She earned a salary from her work at the fashion show. Except for this fashion show, Ms Robin did not spend any time in China in 2013.
Required:
State, giving reasons, whether Ms Robin will be taxable in China in 2013. (2 marks)
(d) Mr Wang is a China tax resident. In 2013, Mr Wang’s only income was employment income of RMB150,000 and his employer withheld the correct amount of individual income tax for him.
Required:
(i) State whether Mr Wang is required to submit an annual individual income tax (IIT) return. (1 mark)
(ii) State the tax filing deadline for the annual IIT return for the year 2013. (1 mark)
3.
(a) Electronic Ltd is a newly set up retail company selling computer accessories. Electronic Ltd’s finance manager prepared the following budget for 2013:
(1) Sales of goods to individual customers at a value added tax (VAT) inclusive price of RMB 780,000.
(2) Purchases of goods from a VAT general taxpayer at a VAT exclusive price of RMB 600,000.
Required:
(i) Calculate the value added tax (VAT) payable by and the gross profit of Electronic Ltd for 2013, if it is a VAT general taxpayer. (3 marks)
(ii) Calculate the VAT payable by and the gross profit of Electronic Ltd for 2013 if it is a small-scale taxpayer. (3 marks)
(b) Clothy Ltd is a factory producing garments for export, it does not have any domestic sales in China. The costs of production of the garments sold by Clothy Ltd in 2013 comprised:
(1) Raw materials of RMB 200,000 purchased for which special value added tax (VAT) invoices were received.
(2) Wages and salaries of RMB 50,000.
(3) Overhead costs for water, electricity, transportation, etc with a total input VAT of RMB 10,000, all of which are supported by valid VAT invoices.
Clothy Ltd had two options for the export of all of the garments produced in 2013:
(i) To export them itself, directly to an overseas customer for a price of RMB 400,000; or
(ii) To sell the garments to a Chinese trading company for a price of RMB 360,000 and the trading company will then export the garments to the overseas customer at a price of RMB 400,000.
The VAT refund rate for garments is 16%.
Required:
(i) Calculate the export value added tax (VAT) refundable to Clothy Ltd for the direct export of the garments. (2 marks)
(ii) Calculate the export VAT refundable to the trading company for the export of the garments purchased from Clothy Ltd. (1 mark)
(c) Toyly Ltd had the following transactions in 2013:
(1) Sold goods for cash-on-delivery in August and the customer paid in September.
(2) Sold goods on credit terms of 30 days after delivery. The goods were delivered in February.
(3) Sent goods on consignment to the consignee in March. The consignee sold the goods in May and passed a statement of the sale to Toyly Ltd also in May.
(4) Sent goods to a branch in another province for sale in November. The branch sold the goods in December.
(5) Received money from Customer X and issued a VAT invoice for the goods in June, but did not deliver the goods until July.
Required:
In the case of each of the transactions (1) to (5), state the month in which Toyly Ltd’s value added tax (VAT) liability will crystallise. (5 marks)
(d) Softko Ltd, a software development company, is a value added tax (VAT) general taxpayer. Softko Ltd had the following transactions in October 2013. All amounts are exclusive of VAT unless stated otherwise.
(1) Paid a software fee of USD2,000 to an overseas supplier. VAT was withheld and paid to the tax bureau.
(2) Purchased ten computers as fixed assets for RMB 100,000. A special VAT invoice was obtained. The computers are used for both taxable and tax exempt services and are used around 20% of the time to provide VAT exempt services.
(3) Paid a software house, which is a small-scale taxpayer, a gross amount of RMB 30,000 inclusive of VAT. A special VAT invoice issued via the tax bureau was obtained.
(4) Hired a coach for transporting its staff from the metro-station to the office for RMB 50,000. A special VAT invoice was obtained.
(5) Acquired a mainframe. computer for RMB 40,000, specifically for the development of some software for an overseas customer. A special VAT invoice was obtained. Softko Ltd has applied for VAT exemption on the export of the software overseas.
Required:
Calculate the input value added tax (VAT) of Softko Ltd for the month of October 2013. Clearly identify any item(s) for which input VAT is not creditable and state the reason. (6 marks)
4.
(a) The following transactions were undertaken by the persons indicated in 2013:
(1) A university set up by the local government received tuition fees of RMB 170,000 from students studying for bachelor degrees.
(2) A property developer sold used computers for RMB 20,000.
(3) A factory received rent of RMB 48,000 from sub-leasing an unused area.
(4) A trading company received bank interest income of RMB 10,000.
(5) A trading company received interest income of RMB 38,000 from lending to another company.
(6) A construction company provided construction services for RMB 500,000.
(7) The government transferred a land use right to a property developer for RMB 26,000,000.
(8) A company used a trademark valued at RMB 320,000 as a capital contribution to another company.
(9) A hotel charged a customer a total fee of RMB 1,300, of which RMB 100 was for the soft drinks from the refrigerator.
(10) A son received a villa valued at RMB 2,000,000 from his father’s estate.
(11) A property management company received a total of RMB 24,000 from tenants, of which RMB 12,000 was for the allocation of electricity and water costs to the tenants and RMB 8,000 was for the salaries of the guards.
Required:
In each of the cases (1) to (11), calculate the business tax payable where relevant, and where not relevant, state clearly whether the transaction is ‘subject to VAT instead of business tax’ or ‘exempt from business tax’ or ‘not subject to business tax’.
Note: Marks will not be given for stating ‘not taxable’. (11 marks)
(b) Cosmet Ltd, produces and sells cosmetics. Currently, Cosmet Ltd makes three standard types of goods with selling prices and costs as follows. All amounts are stated exclusive of value added tax (VAT).
In December 2013, Cosmet Ltd had the following transactions:
(1) Sold 4,200 sets of a pack containing rouge with a lipstick at a price of RMB 100 for each set.
(2) Sold 1,000 sets of hand cream with a lipstick at a price of RMB 50 for each set.
(3) Gave 100 pieces of lipstick to participants during the company’s annual dinner.
(4) Purchased 3,000 pieces of rouge from another factory at RMB 30 each and sold 2,500 of these purchased pieces at the same selling price as for its own rouge of RMB 80 each.
Required:
For each of the transactions (1) to (4), calculate the consumption tax payable by Cosmet Ltd or state clearly if the transaction is ‘not subject to consumption tax’. (4 marks)
5.
(a) State the FIVE methods which the tax authorities can use to carry out a special tax adjustment (transfer pricing adjustment) where a transaction is not conducted at arm’s length. (5 marks)
(b) Company D underpaid its enterprise income tax (EIT) for the year 2012 by RMB 230,000 because it overstated its deductible expenses by using fraudulent invoices for its annual tax filing. The tax bureau discovered the overstatement of expenses and considered it as an act of tax evasion and imposed a penalty on Company D. Company D settled the underpaid tax on 31 July 2013.
Required:
(i) Calculate the amount of late payment surcharge which Company D would have had to pay when it settled the underpaid tax on 31 July 2013. (2 marks)
(ii) State the range of penalties which the tax bureau could have imposed on Company D. (1 mark)
(c) The accountant of Company E wrongly typed income of RMB 10,000 as RMB 100,000 in the company’s tax return for February 2008 and as a result Company E overpaid its business tax by RMB 4,500.
Required:
State, giving reasons, whether Company E can obtain a refund of the business tax overpaid from the tax bureau in 2014. (2 marks)
请帮忙给出每个问题的正确答案和分析，谢谢！
背景：某施工单位承担一矿井井底车场的施工任务，合同工期12个月，施工单位根据该矿井井底车场巷道与硐室的关系，绘制了井底车场施工网络进度计划(如图1所示，单位月)，并组织了3个施工队进行施工。各施工队的施工内容分别是：甲队A.C.H，乙队：B.E、M、N，丙队：D.G、J。
图1井底车场施工网络进度计划
工程施工进行3个月后，施工单位发现井下巷道工作面涌水较大。向建设单位建议在井底车场增加临时水仓及泵房，该工作名称为K，工期为2个月;工作K必须安排在工作D和E完成后才能开始。并应尽早组织施工，建设单位同意增加设置临时水仓及泵房，但要求施工单位合同安排施工，确保合同工期不变。
施工单位根据建设单位的意见，及时调整了施工安排，由乙队承担临时水仓及泵房工作K施工，安排在工作D.E结束后开始，K完成后再进行工作M的施工。该施工安排及时报告给了监理单位，施工单位据此安排还提出了补偿新工作K的费用和延长工程工期的索赔。
问题：
1、一级建造师证书领取中确定施工单位编制的原网络进度计划的关键线路和计算工期，施工安排中应优先确保那个施工队伍的施工？为什么？
2、增加临时水仓和泵房工作后，按着施工单位的施工安排，该工程的工期将是多少？需要优先确保哪个施工队伍的施工？
3、监理单位能否同意施工单位的施工安排？为什么？
4、施工单位应如何安排工作K的施工？由此能获得哪些补偿？
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