ACCA/CAT

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  ACCA考试F6考试答案1" border="0" alt="" src="//img.wangxiao.cn/files/2011/12/7/6月ACCA考试F6考试答案1.jpg" />

ACCA考试F6考试答案2" border="0" alt="" src="//img.wangxiao.cn/files/2011/12/7/6月ACCA考试F6考试答案2.jpg" />

(b) A non-resident enterprise is an enterprise that is neither incorporated in the PRC in accordance with the PRC’s laws and administrative regulations; nor whose place of effective management is located in the PRC.                            

Place of effective management refers to an establishment that exercises, in substance, overall management and control over the production and business, personnel, accounting, properties, etc of the enterprise.                             

For  a   non-resident  enterprise  with  an   establishment  in  China,   only  the  income   effectively   connected   to   the enterprise’s establishment within the PRC will be subject to EIT. 

(d)  (i)   Dividends     paid  out  of  pre-2008   earnings   from   a  foreign  invested  enterprise  are  exempt   from   EITwithholding.                                                                                                            

For dividends paid out of post-2008 earnings the withholding tax rate is 10%, but this may be reducedunder an applicable tax treaty.                                                                                         

(ii)  Interest is generally subject to a 10% withholding tax rate, but this may be reduced under an applicable tax treaty.                                                                                                             

(iii) Royalties are generally subject to a 10% withholding tax rate, but this may be reduced under an applicable tax treaty.                                                                                                                                                                       

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2011年6月ACCA考试F6考试真题

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