题目内容
Mr Lin, a China tax resident, had the following incomes in February 2014.
(1) The payroll information relating to his employment with DSR Ltd for the month of February 2014 is as summarised below:
(2) He is a part-time lecturer at the Shanghai Design Institute. He gave three lectures in February 2014 and he received a lecturing fee of RMB1,000 for each lecture.
(3) He received an insurance compensation of RMB2,000 because of a delayed flight.
(4) During the Spring Festival, his parents gave him RMB10,000 red-packet money.
(5) He won USD1,000 in a lottery when he was on vacation outside China. He paid foreign tax of USD150 on this income.
(6) He had an article published in the January 2014 edition of a journal. The authorship fee of RMB1,000 was paid to him in February 2014.
(7) He is a non-executive director of a listed company. In February 2014, he received a director’s fee of RMB60,000.
(8) He was the only shareholder of Little Ltd. He sold all of his shares in this company for RMB1,000,000 on 28 February 2014, when the net asset value of Little Ltd was RMB800,000. The purchase cost of the shares was RMB400,000.
Required:
Calculate the individual income tax (IIT) payable by Mr Lin on each of his items of income ((1) to (8)) for February 2014. State clearly if any item is tax exempt or not taxable.
Note: Ignore value added tax and business tax.
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Section B – ALL SIX questions are compulsory and MUST be attempted
Please write your answers to all parts of these questions on the lined pages within the Candidate Answer Booklet.
Lambda Ltd was set up in Guangzhou 12 years ago. The company has been continually loss making in recent years, and the shareholders decided to liquidate it in December 2014. The following assets were sold before the start of the liquidation process.
Notes
(1) The factory building was acquired 12 years ago for RMB4,000,000. The replacement cost of the same factory building in 2014 was RMB5,000,000.
(2) The inventory of finished goods comprised self-produced cosmetics packs. Cosmetics packs with a cost of RMB20,000 were expired and needed to be destroyed. The remaining (unexpired) packs with a cost of RMB440,000 were sold on to another trader.
(3) The inventory of raw materials comprised chemicals.
After carrying out all of the above transactions, Lambda Ltd had input value added tax (VAT) not yet credited of RMB135,600.
Required:
(a) Calculate the amount of business tax and land appreciation tax (LAT) payable on the sale of the factory building.
Notes:
1. City maintenance and construction tax and education levy should be calculated at 12% of business tax.
2. Ignore stamp duty. (4 marks)
(b) Calculate the consumption tax payable on the sale of the cosmetics packs. Note: The consumption tax rate for cosmetics is 30%. (1 mark)
(c) State, giving reasons, if the expired cosmetic packs would be treated as a value added tax (VAT) abnormal loss. (2 marks)
(d) Calculate the output VAT on the sale of the inventories (finished goods and raw materials). (2 marks) (e) State whether Lambda Ltd can obtain a VAT refund on the liquidation of the company. (1 mark)
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